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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by | |||||||||||||||||||
5 | changing Section 8-11-1.1 as follows:
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6 | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
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7 | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | |||||||||||||||||||
8 | taxes.
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9 | (a) The
The corporate authorities of a non-home rule
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10 | municipality
may, upon approval of the electors of the | |||||||||||||||||||
11 | municipality pursuant to
subsection (b) of this Section, impose | |||||||||||||||||||
12 | by ordinance or resolution the tax authorized in Sections | |||||||||||||||||||
13 | 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 electors | |||||||||||||||||||
16 | of the municipality
the question of whether the municipality | |||||||||||||||||||
17 | shall impose such tax. Such
question shall be certified by the | |||||||||||||||||||
18 | municipal clerk to the election
authority in accordance with | |||||||||||||||||||
19 | Section 28-5 of the Election Code and shall be
in a form in | |||||||||||||||||||
20 | accordance with Section 16-7 of the Election Code.
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21 | If a majority of the electors in the municipality voting | |||||||||||||||||||
22 | upon the
question vote in the affirmative, such tax shall be | |||||||||||||||||||
23 | imposed.
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1 | An ordinance or resolution imposing the tax of not more | ||||||
2 | than 1% hereunder or
discontinuing the same shall be adopted | ||||||
3 | and a certified copy thereof,
together with a certification | ||||||
4 | that the ordinance or resolution received
referendum approval | ||||||
5 | in the case of the imposition of such tax, filed with
the | ||||||
6 | Department of Revenue, on or before the first day of June, | ||||||
7 | whereupon
the Department shall proceed to administer and | ||||||
8 | enforce
the additional tax or to discontinue the tax, as the | ||||||
9 | case may be, as of the
first day of September next following | ||||||
10 | such adoption and filing.
Beginning January 1, 1992, an | ||||||
11 | ordinance or resolution imposing
or discontinuing the tax | ||||||
12 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
13 | with the Department on or before the first day of July,
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14 | whereupon the Department shall proceed to administer and | ||||||
15 | enforce this
Section as of the first day of October next | ||||||
16 | following such adoption and filing.
Beginning January 1, 1993, | ||||||
17 | an ordinance or resolution imposing or
discontinuing the tax | ||||||
18 | hereunder shall be adopted and a certified copy
thereof filed | ||||||
19 | with the Department on or before the first day of October,
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20 | whereupon the Department shall proceed to administer and | ||||||
21 | enforce this
Section as of the first day of January next | ||||||
22 | following such adoption and filing.
Beginning October 1, 2002, | ||||||
23 | an ordinance or resolution imposing or
discontinuing the tax
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24 | under this Section or effecting a change in the rate of tax | ||||||
25 | must either (i) be
adopted
and a
certified copy of the | ||||||
26 | ordinance or resolution filed with the Department on or
before |
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1 | the first day
of April,
whereupon the Department shall proceed | ||||||
2 | to administer and enforce this Section
as of the
first day of | ||||||
3 | July next following the adoption and filing; or (ii) be adopted
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4 | and a certified
copy of the ordinance or resolution filed with | ||||||
5 | the Department on or before the
first day
of October,
whereupon | ||||||
6 | the Department shall proceed to administer and enforce this | ||||||
7 | Section
as of the
first day of January next following the | ||||||
8 | adoption and filing.
A non-home rule municipality may file
a
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9 | certified copy of an ordinance or resolution, with a | ||||||
10 | certification that the
ordinance or resolution received | ||||||
11 | referendum approval in the case of the
imposition of the tax, | ||||||
12 | with the
Department of Revenue, as required under this Section, | ||||||
13 | only after October 2,
2000.
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14 | The tax authorized by this Section may not be more than 1% | ||||||
15 | and
may be imposed only in 1/4% increments.
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16 | (Source: P.A. 94-679, eff. 1-1-06.)
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