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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,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Illinois Municipal Code is amended by | ||||||
| 5 | changing Section 8-11-6a as follows:
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| 6 | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
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| 7 | Sec. 8-11-6a. Home rule municipalities; preemption of | ||||||
| 8 | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | ||||||
| 9 | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | ||||||
| 10 | 1, 1990, 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 on | ||||||
| 13 | the use, sale or purchase of tangible personal property
based | ||||||
| 14 | 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 of | ||||||
| 20 | units
of cigarettes or a tax on tobacco products, however | ||||||
| 21 | measured (provided, however, that a home rule
municipality that | ||||||
| 22 | has not imposed a tax based on the number of units of
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| 23 | cigarettes or tobacco products before July 1, 1993, shall not | ||||||
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| 1 | impose such a tax
after that date); (3) a tax, however | ||||||
| 2 | measured, based on
the use of a hotel or motel room or similar | ||||||
| 3 | facility; (4) a tax, however
measured, on the sale or transfer | ||||||
| 4 | of real property; (5) a tax, however
measured, on lease | ||||||
| 5 | receipts; (6) a tax on food prepared for immediate
consumption | ||||||
| 6 | and on alcoholic beverages sold by a business which provides
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| 7 | for on premise consumption of said food or alcoholic beverages; | ||||||
| 8 | or (7)
other taxes not based on the selling or purchase price | ||||||
| 9 | or gross receipts
from the use, sale or purchase of tangible | ||||||
| 10 | personal property. This Section
is not intended to affect any | ||||||
| 11 | existing tax on food and beverages prepared
for immediate | ||||||
| 12 | consumption on the premises where the sale occurs, or any
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| 13 | existing tax on alcoholic beverages, or any existing tax | ||||||
| 14 | imposed on the
charge for renting a hotel or motel room, which | ||||||
| 15 | was in effect January 15,
1988, or any extension of the | ||||||
| 16 | effective date of such an existing tax by
ordinance of the | ||||||
| 17 | municipality imposing the tax, which extension is hereby
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| 18 | authorized, in any non-home rule municipality in which the | ||||||
| 19 | imposition of
such a tax has been upheld by judicial | ||||||
| 20 | determination, nor is this Section
intended to preempt the | ||||||
| 21 | authority granted by Public Act 85-1006. This
Section is a | ||||||
| 22 | limitation, pursuant to subsection (g) of Section 6 of Article
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| 23 | VII of the Illinois Constitution, on the power of home rule | ||||||
| 24 | units to tax.
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| 25 | (Source: P.A. 95-544, eff. 8-28-07.)
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