|
|
|
|
SB0113 Engrossed |
|
LRB095 03951 BDD 23984 b |
|
|
| 1 |
| AN ACT concerning local government.
|
| 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 of |
| 8 |
| 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, 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.
|
| 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.
|
|
|
|
SB0113 Engrossed |
- 2 - |
LRB095 03951 BDD 23984 b |
|
|
| 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,
|
| 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,
|
| 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
|
| 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 |
|
|
|
SB0113 Engrossed |
- 3 - |
LRB095 03951 BDD 23984 b |
|
|
| 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
|
| 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.
|
| 9 |
| Notwithstanding any provision in this Section to the |
| 10 |
| contrary, if an ordinance or resolution under this Section |
| 11 |
| imposes or discontinues a tax or changes the tax rate as of |
| 12 |
| July 1, 2007, then that ordinance or resolution must be adopted |
| 13 |
| and a certified copy of that ordinance or resolution must be |
| 14 |
| filed with the Department on or before May 1, 2007, whereupon |
| 15 |
| the Department shall proceed to administer and enforce this |
| 16 |
| Section as of July 1, 2007.
|
| 17 |
| A non-home rule municipality may file
a
certified copy of |
| 18 |
| an ordinance or resolution, with a certification that the
|
| 19 |
| ordinance or resolution received referendum approval in the |
| 20 |
| case of the
imposition of the tax, with the
Department of |
| 21 |
| Revenue, as required under this Section, only after October 2,
|
| 22 |
| 2000.
|
| 23 |
| The tax authorized by this Section may not be more than 1% |
| 24 |
| and
may be imposed only in 1/4% increments.
|
| 25 |
| (Source: P.A. 94-679, eff. 1-1-06.)
|
| 26 |
| Section 99. Effective date. This Act takes effect upon |