SB1867 96TH GENERAL ASSEMBLY

LRB096 11286 RLJ 21713 b

96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB1867

Introduced 2/20/2009, by Sen. Dan Kotowski

SYNOPSIS AS INTRODUCED:

55 ILCS 5/5-1008.3 new

Amends the Counties Code. Provides that, in any 12-month period, a home rule county may not increase the rates of county occupation taxes by more than a 1/2% increment without referendum approval. Provides that, if a majority of the electors voting on the question vote in the affirmative, then the rate of each of those taxes is the rate approved by the electors. Effective immediately.

FISCAL 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 5-1008.3 as follows:

(55 ILCS 5/5-1008.3 new)

Sec. 5-1008.3. Limitation on rate increases of use and occupation taxes in home rule counties. In any 12-month period, a county may not increase the rate of the tax imposed under Sections 5-1006 and 5-1007 by more than a 1/2% increment unless the question of increasing the tax rate has been submitted to the electors of the county at a regular election and approved by a majority of the electors voting on the question. The board must certify the question to the proper election authority, which must submit the question at an election in accordance with the Election Code.

The election authority must submit the question in substantially the following form:

Shall the rate of the county occupation taxes in (name of county) be increased from a rate of (current rate)% to a rate of (proposed rate)%? The election authority must record the votes as "Yes" or "No".

If a majority of the electors voting on the question vote in the affirmative, then the rate of each of the tax imposed under Sections 5-1006 and 5-1007 is the rate approved by the electors.

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