95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB1063

 

Introduced 2/8/2007, by Rep. Donald L. Moffitt

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-11-1.1   from Ch. 24, par. 8-11-1.1

    Amends the Illinois Municipal Code. Makes a technical change in a Section concerning the imposition of use and occupation taxes.


LRB095 06285 HLH 26380 b

 

 

A BILL FOR

 

HB1063 LRB095 06285 HLH 26380 b

1     AN ACT concerning local government.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Illinois Municipal Code is amended by
5 changing Section 8-11-1.1 as follows:
 
6     (65 ILCS 5/8-11-1.1)  (from Ch. 24, par. 8-11-1.1)
7     Sec. 8-11-1.1. Non-home rule municipalities; imposition of
8 taxes.
9     (a) The The corporate authorities of a non-home rule
10 municipality may, upon approval of the electors of the
11 municipality pursuant to subsection (b) of this Section, impose
12 by ordinance or resolution the tax authorized in Sections
13 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
14     (b) The corporate authorities of the municipality may by
15 ordinance or resolution call for the submission to the electors
16 of the municipality the question of whether the municipality
17 shall impose such tax. Such question shall be certified by the
18 municipal clerk to the election authority in accordance with
19 Section 28-5 of the Election Code and shall be in a form in
20 accordance with Section 16-7 of the Election Code.
21     If a majority of the electors in the municipality voting
22 upon the question vote in the affirmative, such tax shall be
23 imposed.

 

 

HB1063 - 2 - LRB095 06285 HLH 26380 b

1     An ordinance or resolution imposing the tax of not more
2 than 1% hereunder or discontinuing the same shall be adopted
3 and a certified copy thereof, together with a certification
4 that the ordinance or resolution received referendum approval
5 in the case of the imposition of such tax, filed with the
6 Department of Revenue, on or before the first day of June,
7 whereupon the Department shall proceed to administer and
8 enforce the additional tax or to discontinue the tax, as the
9 case may be, as of the first day of September next following
10 such adoption and filing. Beginning January 1, 1992, an
11 ordinance or resolution imposing or discontinuing the tax
12 hereunder shall be adopted and a certified copy thereof filed
13 with the Department on or before the first day of July,
14 whereupon the Department shall proceed to administer and
15 enforce this Section as of the first day of October next
16 following such adoption and filing. Beginning January 1, 1993,
17 an ordinance or resolution imposing or discontinuing the tax
18 hereunder shall be adopted and a certified copy thereof filed
19 with the Department on or before the first day of October,
20 whereupon the Department shall proceed to administer and
21 enforce this Section as of the first day of January next
22 following such adoption and filing. Beginning October 1, 2002,
23 an ordinance or resolution imposing or discontinuing the tax
24 under this Section or effecting a change in the rate of tax
25 must either (i) be adopted and a certified copy of the
26 ordinance or resolution filed with the Department on or before

 

 

HB1063 - 3 - LRB095 06285 HLH 26380 b

1 the first day of April, whereupon the Department shall proceed
2 to administer and enforce this Section as of the first day of
3 July next following the adoption and filing; or (ii) be adopted
4 and a certified copy of the ordinance or resolution filed with
5 the Department on or before the first day of October, whereupon
6 the Department shall proceed to administer and enforce this
7 Section as of the first day of January next following the
8 adoption and filing. A non-home rule municipality may file a
9 certified copy of an ordinance or resolution, with a
10 certification that the ordinance or resolution received
11 referendum approval in the case of the imposition of the tax,
12 with the Department of Revenue, as required under this Section,
13 only after October 2, 2000.
14     The tax authorized by this Section may not be more than 1%
15 and may be imposed only in 1/4% increments.
16 (Source: P.A. 94-679, eff. 1-1-06.)