Full Text of SB1963 95th General Assembly
SB1963 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB1963
Introduced 2/7/2008, by Sen. Jeffrey M. Schoenberg SYNOPSIS AS INTRODUCED:
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55 ILCS 5/5-1009 |
from Ch. 34, par. 5-1009 |
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Amends the Counties Code. Makes a technical change in a Section concerning the limitation on home rule powers regarding the imposition of certain types of taxes.
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A BILL FOR
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SB1963 |
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LRB095 16763 HLH 42798 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Counties Code is amended by changing Section | | 5 |
| 5-1009 as follows:
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| (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
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| Sec. 5-1009. Limitation on home rule powers. Except as | | 8 |
| provided in
Sections 5-1006, 5-1006.5, 5-1007 and
and 5-1008, | | 9 |
| on and after September 1,
1990, no home
rule county has the | | 10 |
| authority to impose, pursuant to its home rule
authority, a | | 11 |
| retailer's occupation tax, service occupation tax, use tax,
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| sales tax or other tax on the use, sale or purchase of tangible | | 13 |
| personal
property based on the gross receipts from such sales | | 14 |
| or the selling or
purchase price of said tangible personal | | 15 |
| property. Notwithstanding the
foregoing, this Section does not | | 16 |
| preempt any home rule imposed tax such as
the following: (1) a | | 17 |
| tax on alcoholic beverages, whether based on gross
receipts, | | 18 |
| volume sold or any other measurement; (2) a tax based on the
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| number of units of cigarettes or tobacco products; (3) a tax, | | 20 |
| however
measured, based on the use of a hotel or motel room or | | 21 |
| similar facility;
(4) a tax, however measured, on the sale or | | 22 |
| transfer of real property; (5)
a tax, however measured, on | | 23 |
| lease receipts; (6) a tax on food prepared for
immediate |
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SB1963 |
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LRB095 16763 HLH 42798 b |
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| consumption and on alcoholic beverages sold by a business which
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| provides for on premise consumption of said food or alcoholic | | 3 |
| beverages; or
(7) other taxes not based on the selling or | | 4 |
| purchase price or gross
receipts from the use, sale or purchase | | 5 |
| of tangible personal property. This
Section is a limitation, | | 6 |
| pursuant to subsection (g) of Section 6 of Article
VII of the | | 7 |
| Illinois Constitution, on the power of home rule units to tax. | | 8 |
| (Source: P.A. 91-51, eff. 6-30-99.)
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