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093_SB0843ham005
LRB093 02925 MKM 16926 a
1 AMENDMENT TO SENATE BILL 843
2 AMENDMENT NO. . Amend Senate Bill 843 by replacing
3 the title with the following:
4 "AN ACT concerning local government."; and
5 by replacing everything after the enacting clause with the
6 following:
7 "Section 5. The Counties Code is amended by adding
8 Section 5-1014.3 as follows:
9 (55 ILCS 5/5-1014.3 new)
10 Sec. 5-1014.3. Agreements to share or rebate occupation
11 taxes.
12 (a) On and after June 1, 2003, neither a county board
13 nor a retailer shall enter into any agreement to share or
14 rebate any portion of retailers' occupation taxes generated
15 by retail sales of tangible personal property if: (1) the tax
16 on those retail sales, absent the agreement, would have been
17 paid to another unit of local government; and (2) the
18 retailer maintains, within that other unit of local
19 government, a retail location from which the tangible
20 personal property is delivered to purchasers, or a warehouse
21 from which the tangible personal property is delivered to
-2- LRB093 02925 MKM 16926 a
1 purchasers. Any unit of local government denied retailers'
2 occupation tax revenue because of an agreement that violates
3 this Section may file an action in circuit court against the
4 county. Any agreement entered into prior to June 1, 2003 is
5 not affected by this amendatory Act of the 93rd General
6 Assembly. Any unit of local government that prevails in the
7 circuit court action is entitled to damages in the amount of
8 the tax revenue it was denied as a result of the agreement,
9 statutory interest, costs, reasonable attorney's fees, and an
10 amount equal to 50% of the tax.
11 (b) On and after the effective date of this amendatory
12 Act of the 93rd General Assembly, a home rule unit shall not
13 enter into any agreement prohibited by this Section. This
14 Section is a denial and limitation of home rule powers and
15 functions under subsection (g) of Section 6 of Article VII of
16 the Illinois Constitution.
17 Section 10. The Illinois Municipal Code is amended by
18 adding Section 8-11-21 as follows:
19 (65 ILCS 5/8-11-21 new)
20 Sec. 8-11-21. Agreements to share or rebate occupation
21 taxes.
22 (a) On and after June 1, 2003, neither the corporate
23 authorities of a municipality nor a retailer shall enter into
24 any agreement to share or rebate any portion of retailers'
25 occupation taxes generated by retail sales of tangible
26 personal property if: (1) the tax on those retail sales,
27 absent the agreement, would have been paid to another unit of
28 local government; and (2) the retailer maintains, within that
29 other unit of local government, a retail location from which
30 the tangible personal property is delivered to purchasers, or
31 a warehouse from which the tangible personal property is
32 delivered to purchasers. Any unit of local government denied
-3- LRB093 02925 MKM 16926 a
1 retailers' occupation tax revenue because of an agreement
2 that violates this Section may file an action in circuit
3 court against the municipality. Any agreement entered into
4 prior to June 1, 2003 is not affected by this amendatory Act
5 of the 93rd General Assembly. Any unit of local government
6 that prevails in the circuit court action is entitled to
7 damages in the amount of the tax revenue it was denied as a
8 result of the agreement, statutory interest, costs,
9 reasonable attorney's fees, and an amount equal to 50% of the
10 tax.
11 (b) On and after the effective date of this amendatory
12 Act of the 93rd General Assembly, a home rule unit shall not
13 enter into any agreement prohibited by this Section. This
14 Section is a denial and limitation of home rule powers and
15 functions under subsection (g) of Section 6 of Article VII of
16 the Illinois Constitution.
17 Section 99. Effective date. This Act takes effect upon
18 becoming law.".
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