State of Illinois
2017 and 2018


Introduced , by Rep. Michael P. McAuliffe - Christine Winger - Peter Breen - Grant Wehrli - Keith R. Wheeler


55 ILCS 5/5-1009  from Ch. 34, par. 5-1009

    Amends the Counties Code. Prohibits a home rule county from imposing a tax on sweetened beverages based on volume sold. Provides that any county ordinance adopted on or before the effective date of the amendatory Act that imposes such a tax is void. Effective immediately.

LRB100 13742 HLH 28453 b






HB4082LRB100 13742 HLH 28453 b

1    AN ACT concerning local government.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Counties Code is amended by changing Section
55-1009 as follows:
6    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
7    Sec. 5-1009. Limitation on home rule powers.
8    (a) Except as provided in Sections 5-1006, 5-1006.5, 5-1007
9and 5-1008, on and after September 1, 1990, no home rule county
10has the authority to impose, pursuant to its home rule
11authority, a retailer's occupation tax, service occupation
12tax, use tax, sales tax or other tax on the use, sale or
13purchase of tangible personal property based on the gross
14receipts from such sales or the selling or purchase price of
15said tangible personal property. Notwithstanding the
16foregoing, this Section does not preempt any home rule imposed
17tax such as the following: (1) a tax on alcoholic beverages,
18whether based on gross receipts, volume sold or any other
19measurement; (2) a tax based on the number of units of
20cigarettes or tobacco products; (3) a tax, however measured,
21based on the use of a hotel or motel room or similar facility;
22(4) a tax, however measured, on the sale or transfer of real
23property; (5) a tax, however measured, on lease receipts; (6) a



HB4082- 2 -LRB100 13742 HLH 28453 b

1tax on food prepared for immediate consumption and on alcoholic
2beverages sold by a business which provides for on premise
3consumption of said food or alcoholic beverages; or (7) other
4taxes not based on the selling or purchase price or gross
5receipts from the use, sale or purchase of tangible personal
7    (b) In addition, no home rule county may impose, pursuant
8to its home rule authority, a tax on sweetened beverages based
9on volume sold. Any county ordinance adopted on or before the
10effective date of this amendatory Act of the 100th General
11Assembly that imposes a tax described in this subsection (b) is
12hereby void beginning on the effective date of this amendatory
13Act of the 100th General Assembly.
14    (c) This Section does not preempt a home rule county from
15imposing a tax, however measured, on the use, for
16consideration, of a parking lot, garage, or other parking
18    (d) This Section is a limitation, pursuant to subsection
19(g) of Section 6 of Article VII of the Illinois Constitution,
20on the power of home rule units to tax.
21(Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
22    Section 99. Effective date. This Act takes effect upon
23becoming law.