95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB1907


 
Introduced 1/10/2008, by Sen. Dan Kotowski - Don Harmon - John J. Millner - Susan Garrett - Jeffrey M. Schoenberg
 
SYNOPSIS AS INTRODUCED:
 		













55 ILCS 5/5-1008.3 new










    Amends the Counties Code. Provides that, in any 12-month period, a home rule county may not increase the rates of  county occupation taxes by more than a 1/2% increment without referendum approval. Provides that, if a majority of the electors voting on the question vote in the affirmative, then the rate of each of those taxes is the rate approved by the electors. Effective immediately.
















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FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











SB1907

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    AN ACT concerning local government.

 
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    Be it enacted by the People of the State of Illinois,
 
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represented in the General Assembly:


 
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    Section 5. The Counties Code is amended  by adding Section 
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5-1008.3 as follows:
 
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    (55 ILCS 5/5-1008.3  new)
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    Sec. 5-1008.3. Limitation on rate increases of use and 
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occupation taxes in home rule counties. In any 12-month period, 
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a county may not increase the rate of the tax imposed under 
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Sections 5-1006 and 5-1007 by more than a 1/2% increment unless 
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the question of increasing the tax rate has been submitted to 
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the electors of the county at a regular election and approved 
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by a majority of the electors voting on the question. The board 
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must certify the question to the proper election authority, 
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which must submit the question at an election in accordance 
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with the Election Code.
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    The election authority must submit the question in 
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substantially the following form:
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        Shall the rate of the county occupation taxes in (name 
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    of county) be increased  from a rate of (current rate)% to a 
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    rate of (proposed rate)%?
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The election authority must record the votes as "Yes" or "No".
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    If a majority of the electors voting on the question vote 
 


 






SB1907
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in the affirmative, then the rate of each of the tax imposed 
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under Sections 5-1006 and 5-1007 is the rate approved by the 
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electors. 
 

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