Revenue & Finance Committee

Filed: 4/30/2009

 

 


 

 


 
09600SB2012ham001 LRB096 09402 RLJ 25858 a

1
AMENDMENT TO SENATE BILL 2012

2     AMENDMENT NO. ______. Amend Senate Bill 2012 by replacing
3 everything after the enacting clause with the following:
 
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 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

 

 

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1 shall impose such tax. Such question shall be certified by the
2 municipal clerk to the election authority in accordance with
3 Section 28-5 of the Election Code and shall be in a form in
4 accordance with Section 16-7 of the Election Code.
5     If a majority of the electors in the municipality voting
6 upon the question vote in the affirmative, such tax shall be
7 imposed.
8     An ordinance or resolution imposing the tax of not more
9 than 1% hereunder or discontinuing the same shall be adopted
10 and a certified copy thereof, together with a certification
11 that the ordinance or resolution received referendum approval
12 in the case of the imposition of such tax, filed with the
13 Department of Revenue, on or before the first day of June,
14 whereupon the Department shall proceed to administer and
15 enforce the additional tax or to discontinue the tax, as the
16 case may be, as of the first day of September next following
17 such adoption and filing. Beginning January 1, 1992, an
18 ordinance or resolution imposing or discontinuing the tax
19 hereunder shall be adopted and a certified copy thereof filed
20 with the Department on or before the first day of July,
21 whereupon the Department shall proceed to administer and
22 enforce this Section as of the first day of October next
23 following such adoption and filing. Beginning January 1, 1993,
24 an ordinance or resolution imposing or discontinuing the tax
25 hereunder shall be adopted and a certified copy thereof filed
26 with the Department on or before the first day of October,

 

 

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1 whereupon the Department shall proceed to administer and
2 enforce this Section as of the first day of January next
3 following such adoption and filing. Beginning October 1, 2002,
4 an ordinance or resolution imposing or discontinuing the tax
5 under this Section or effecting a change in the rate of tax
6 must either (i) be adopted and a certified copy of the
7 ordinance or resolution filed with the Department on or before
8 the first day of April, whereupon the Department shall proceed
9 to administer and enforce this Section as of the first day of
10 July next following the adoption and filing; or (ii) be adopted
11 and a certified copy of the ordinance or resolution filed with
12 the Department on or before the first day of October, whereupon
13 the Department shall proceed to administer and enforce this
14 Section as of the first day of January next following the
15 adoption and filing.
16     Notwithstanding any provision in this Section to the
17 contrary, if, in a non-home rule municipality with more than
18 150,000 but fewer than 200,000 inhabitants, as determined by
19 the last preceding federal decennial census, an ordinance or
20 resolution under this Section imposes or discontinues a tax or
21 changes the tax rate as of July 1, 2007, then that ordinance or
22 resolution, together with a certification that the ordinance or
23 resolution received referendum approval in the case of the
24 imposition of the tax, must be adopted and a certified copy of
25 that ordinance or resolution must be filed with the Department
26 on or before May 15, 2007, whereupon the Department shall

 

 

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1 proceed to administer and enforce this Section as of July 1,
2 2007.
3     Notwithstanding any provision in this Section to the
4 contrary, if, in a non-home rule municipality with more than
5 6,500 but fewer than 7,000 inhabitants, as determined by the
6 last preceding federal decennial census, an ordinance or
7 resolution under this Section imposes or discontinues a tax or
8 changes the tax rate on or before May 20, 2009, then that
9 ordinance or resolution, together with a certification that the
10 ordinance or resolution received referendum approval in the
11 case of the imposition of the tax, must be adopted and a
12 certified copy of that ordinance or resolution must be filed
13 with the Department on or before May 20, 2009, whereupon the
14 Department shall proceed to administer and enforce this Section
15 as of July 1, 2009.
16     A non-home rule municipality may file a certified copy of
17 an ordinance or resolution, with a certification that the
18 ordinance or resolution received referendum approval in the
19 case of the imposition of the tax, with the Department of
20 Revenue, as required under this Section, only after October 2,
21 2000.
22     The tax authorized by this Section may not be more than 1%
23 and may be imposed only in 1/4% increments.
24 (Source: P.A. 94-679, eff. 1-1-06; 95-8, eff. 6-29-07.)
 
25     Section 99. Effective date. This Act takes effect upon

 

 

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1 becoming law.".