SB2341 99TH GENERAL ASSEMBLY

LRB099 15790 HLH 42513 b

99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2341

Introduced 1/28/2016, by Sen. Matt Murphy

SYNOPSIS AS INTRODUCED:

55 ILCS 5/5-1009.1 new
65 ILCS 5/8-11-22 new

Amends the Counties Code and the Illinois Municipal Code. Provides that counties and municipalities, including home rule units, may not impose taxes, fees, or other assessments on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition. Provides that counties and municipalities may impose specific use and occupation taxes on firearms, firearm attachments, and firearm ammunition, provided that the rate of tax imposed by the county or municipality on firearms may not exceed the maximum rate of tax imposed by the county or municipality on other items of tangible personal property. Provides that the provisions of any municipal or county ordinance adopted on or before the effective date of the amendatory Act that impose a tax, fee, or other assessment on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition in a manner inconsistent with the provisions of the amendatory Act are invalid, and any such existing ordinances, as they apply to firearms, firearm attachments, or firearm ammunition, are void. Preempts home rule powers. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOME RULE NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning local government.

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

Section 5. The Counties Code is amended by adding Section 5-1009.1 as follows:

(55 ILCS 5/5-1009.1 new)

Sec. 5-1009.1. Limitation on taxes, fees, and assessments on firearms, firearm attachments, and firearm ammunition.

(a) Except as otherwise provided in this Section, no county, including a home rule unit, may impose a tax, fee, or other assessment on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition. Notwithstanding the provisions of this Section, if a county is authorized to impose a tax under Section 5-1006 (Home Rule County Retailers' Occupation Tax), Section 5-1006.5 (Special County Retailers' Occupation Tax for Public Safety, Public Facilities, or Transportation), Section 5-1006.7 (School Facility Occupation Tax), Section 5-1007 (Home Rule County Service Occupation Tax), Section 5-1008 (Home Rule County Use Tax), or Section 5-1008.5 (Rock Island County Use and Occupation Tax), then the county may also impose that tax on firearms, firearm attachments, or firearm ammunition, or any combination of those items; provided, however, that the rate of tax imposed by the county on firearms, firearm attachments, and firearm ammunition under the applicable Section may not exceed the maximum rate of tax imposed by the county on other items of tangible personal property under the same Section.

(b) The provisions of any county ordinance adopted on or before the effective date of this amendatory Act of the 99th General Assembly that impose a tax, fee, or other assessment on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition in a manner inconsistent with this Section are invalid, and any such existing ordinances, as they apply to firearms, firearm attachments, or firearm ammunition, are void.

(c) As used in this Section, the terms "firearm" and "firearm ammunition" have the meanings given to those terms in Section 1.1 of the Firearm Owners Identification Card Act.

(d) This Section is a limitation, pursuant to subsection (g) of Section 6 of Article VII of the Illinois Constitution, on the power of home rule units to tax.

Section 10. The Illinois Municipal Code is amended by adding Section 8-11-22 as follows:

(65 ILCS 5/8-11-22 new)

Sec. 8-11-22. Limitation on taxes, fees, and assessments on firearms, firearm attachments, and firearm ammunition.

(a) Except as otherwise provided in this Section, no municipality, including a home rule unit, may impose a tax, fee, or other assessment on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition. Notwithstanding the provisions of this Section, if a municipality is authorized to impose a tax under Section 8-11-1 (Home Rule Municipal Retailers' Occupation Tax), Section 8-11-1.3 (Non-Home Rule Municipal Retailers' Occupation Tax), Section 8-11-1.4 (Non-Home Rule Municipal Service Occupation Tax), Section 8-11-1.5 (Non-Home Rule Municipal Use Tax), Section 8-11-5 (Home Rule Municipal Service Occupation Tax), or Section 8-11-6 (Home Rule Municipal Use Tax), then the municipality may also impose that tax on firearms, firearm attachments, or firearm ammunition, or any combination of those items; provided, however, that the rate of tax imposed by the municipality on firearms, firearm attachments, and firearm ammunition under the applicable Section may not exceed the maximum rate of tax imposed by the municipality on other items of tangible personal property under the same Section.

(b) The provisions of any municipal ordinance adopted on or before the effective date of this amendatory Act of the 99th General Assembly that impose a tax, fee, or other assessment on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition in a manner inconsistent with this Section are invalid, and any such existing ordinances, as they apply to firearms, firearm attachments, or firearm ammunition, are void.

(c) As used in this Section, the terms "firearm" and "firearm ammunition" have the meanings given to those terms in Section 1.1 of the Firearm Owners Identification Card Act.

(d) This Section is a limitation, pursuant to subsection (g) of Section 6 of Article VII of the Illinois Constitution, on the power of home rule units to tax.

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