093_HB1756eng HB1756 Engrossed LRB093 04799 MKM 04855 b 1 AN ACT concerning municipalities. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Illinois Municipal Code is amended by 5 changing Section 8-11-1.1 as follows: 6 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) 7 Sec. 8-11-1.1. Non-home rule municipalities; imposition 8 of taxes. 9 (a) The corporate authorities of a non-home rule 10 municipality may, upon approval of the electors of the 11 municipality pursuant to subsection (b) of this Section, 12 impose by ordinance or resolution the tax authorized in 13 Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. 14 (b) The corporate authorities of the municipality may by 15 ordinance or resolution call for the submission to the 16 electors of the municipality the question of whether the 17 municipality shall impose such tax. Such question shall be 18 certified by the municipal clerk to the election authority in 19 accordance with Section 28-5 of the Election Code and shall 20 be in a form in accordance with Section 16-7 of the Election 21 Code. 22 If a majority of the electors in the municipality voting 23 upon the question vote in the affirmative, such tax shall be 24 imposed. 25 An ordinance or resolution imposing the tax of not more 26 than 0.5%1/2 of 1%hereunder or discontinuing the same shall 27 be adopted and a certified copy thereof, together with a 28 certification that the ordinance or resolution received 29 referendum approval in the case of the imposition of such 30 tax, filed with the Department of Revenue, on or before the 31 first day of June, whereupon the Department shall proceed to HB1756 Engrossed -2- LRB093 04799 MKM 04855 b 1 administer and enforce the additional tax or to discontinue 2 the tax, as the case may be, as of the first day of September 3 next following such adoption and filing. Beginning January 1, 4 1992, an ordinance or resolution imposing or discontinuing 5 the tax hereunder shall be adopted and a certified copy 6 thereof filed with the Department on or before the first day 7 of July, whereupon the Department shall proceed to administer 8 and enforce this Section as of the first day of October next 9 following such adoption and filing. Beginning January 1, 10 1993, an ordinance or resolution imposing or discontinuing 11 the tax hereunder shall be adopted and a certified copy 12 thereof filed with the Department on or before the first day 13 of October, whereupon the Department shall proceed to 14 administer and enforce this Section as of the first day of 15 January next following such adoption and filing. Beginning 16 October 1, 2002, an ordinance or resolution imposing or 17 discontinuing the tax under this Section or effecting a 18 change in the rate of tax must either (i) be adopted and a 19 certified copy of the ordinance or resolution filed with the 20 Department on or before the first day of April, whereupon the 21 Department shall proceed to administer and enforce this 22 Section as of the first day of July next following the 23 adoption and filing; or (ii) be adopted and a certified copy 24 of the ordinance or resolution filed with the Department on 25 or before the first day of October, whereupon the Department 26 shall proceed to administer and enforce this Section as of 27 the first day of January next following the adoption and 28 filing. A non-home rule municipality may file a certified 29 copy of an ordinance or resolution, with a certification that 30 the ordinance or resolution received referendum approval in 31 the case of the imposition of the tax, with the Department of 32 Revenue, as required under this Section, only after October 33 2, 2000. 34 The tax authorized by this Section may not be more than HB1756 Engrossed -3- LRB093 04799 MKM 04855 b 1 1/2 of 1% and may be imposed only in 1/4% increments. 2 (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00; 3 92-739, eff. 1-1-03.)