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| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB3916 Introduced , by Rep. Michael J. Madigan SYNOPSIS AS INTRODUCED:
| | 55 ILCS 5/5-1008 | from Ch. 34, par. 5-1008 |
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Amends the Home Rule County Use Tax Law in the Counties Code. Makes a
technical change.
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| | A BILL FOR |
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| | HB3916 | | LRB098 15475 JLK 50505 b |
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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 Counties Code is amended by changing Section |
| 5 | | 5-1008 as follows:
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| 6 | | (55 ILCS 5/5-1008) (from Ch. 34, par. 5-1008)
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| 7 | | Sec. 5-1008. Home Rule County Use Tax. The
The corporate |
| 8 | | authorities of a
home rule county may impose a tax upon the |
| 9 | | privilege of using, in such
county, any item of tangible |
| 10 | | personal property which is purchased at retail
from a retailer, |
| 11 | | and which is titled or registered to a purchaser residing
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| 12 | | within the corporate limits of such home rule county with an |
| 13 | | agency of this
State's government, at a rate which is an |
| 14 | | increment of 1/4% and based on
the selling price of such |
| 15 | | tangible personal property, as "selling price" is
defined in |
| 16 | | the "Use Tax Act", approved July 14, 1955, as amended. Such tax
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| 17 | | shall be collected from persons whose Illinois address for |
| 18 | | titling or
registration purposes is given as being in such |
| 19 | | county. Such tax shall be
collected by the county imposing such |
| 20 | | tax. |
| 21 | | This Section shall be known and may be cited as the "Home |
| 22 | | Rule
County Use Tax Law".
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| 23 | | (Source: P.A. 91-51, eff. 6-30-99.)
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