093_SB0594eng

 
SB594 Engrossed                      LRB093 10783 MKM 11199 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 8-11-6a as follows:

 6        (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
 7        Sec. 8-11-6a.  Home rule  municipalities;  preemption  of
 8    certain  taxes.   Except  as  provided  in  Sections  8-11-1,
 9    8-11-5,  8-11-6,  and 8-11-6b on and after September 1, 1990,
10    no home  rule  municipality  has  the  authority  to  impose,
11    pursuant  to its home rule authority, a retailer's occupation
12    tax, service occupation tax, use tax, sales tax or other  tax
13    on  the  use,  sale or purchase of tangible personal property
14    based on the gross receipts from such sales or the selling or
15    purchase  price   of   said   tangible   personal   property.
16    Notwithstanding  the foregoing, this Section does not preempt
17    any home rule imposed tax such as the following: (1) a tax on
18    alcoholic beverages, whether based on gross receipts,  volume
19    sold  or any other measurement; (2) a tax based on the number
20    of  units  of  cigarettes  or  tobacco  products   (provided,
21    however, that a home rule municipality that has not imposed a
22    tax  based  on  the  number of units of cigarettes or tobacco
23    products before July 1, 1993, shall not  impose  such  a  tax
24    after  that  date); (3) a tax, however measured, based on the
25    use of a hotel or motel room or similar facility; (4) a  tax,
26    however  measured,  on the sale or transfer of real property;
27    (5) a tax, however measured, on lease receipts; (6) a tax  on
28    food  prepared  for  immediate  consumption  and on alcoholic
29    beverages sold by a business which provides  for  on  premise
30    consumption of said food or alcoholic beverages; or (7) a tax
31    on the retail sale of tangible personal property based on the
 
SB594 Engrossed             -2-      LRB093 10783 MKM 11199 b
 1    selling  price, not to exceed the rate of 1% of that tangible
 2    personal  property,  within  a  Business   District   created
 3    pursuant  to  Division  74.3  of  Article 11 of this Code; or
 4    other taxes not based on the selling  or  purchase  price  or
 5    gross  receipts  from  the  use, sale or purchase of tangible
 6    personal property.  This Section is not  intended  to  affect
 7    any existing tax on food and beverages prepared for immediate
 8    consumption  on  the  premises  where the sale occurs, or any
 9    existing tax on alcoholic  beverages,  or  any  existing  tax
10    imposed  on  the  charge  for  renting a hotel or motel room,
11    which was in effect January 15, 1988, or any extension of the
12    effective date of such an existing tax by  ordinance  of  the
13    municipality  imposing  the  tax,  which  extension is hereby
14    authorized, in any non-home rule municipality  in  which  the
15    imposition  of  such  a  tax  has  been  upheld  by  judicial
16    determination,  nor  is  this Section intended to preempt the
17    authority granted by Public Act 85-1006. This  Section  is  a
18    limitation,  pursuant  to  subsection  (g)  of  Section  6 of
19    Article VII of the Illinois Constitution,  on  the  power  of
20    home rule units to tax.
21    (Source: P.A. 91-51, eff. 6-30-99.)

22        Section  99.  Effective date.  This Act takes effect upon
23    becoming law.