Full Text of HB3091 95th General Assembly
HB3091enr 95TH GENERAL ASSEMBLY
|
|
|
HB3091 Enrolled |
|
LRB095 06286 HLH 26381 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 8-11-6a and by adding Section 8-11-6c as | 6 |
| follows:
| 7 |
| (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
| 8 |
| Sec. 8-11-6a. Home rule municipalities; preemption of | 9 |
| certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | 10 |
| 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | 11 |
| 1, 1990, no home rule municipality has the
authority to impose, | 12 |
| pursuant to its home rule authority, a retailer's
occupation | 13 |
| tax, service occupation tax, use tax, sales tax or other
tax on | 14 |
| the use, sale or purchase of tangible personal property
based | 15 |
| on the gross receipts from such sales or the selling or | 16 |
| purchase
price of said tangible personal property. | 17 |
| Notwithstanding the foregoing,
this Section does not preempt | 18 |
| any home rule imposed tax such as the
following: (1) a tax on | 19 |
| alcoholic beverages, whether based on gross receipts,
volume | 20 |
| sold or any other measurement; (2) a tax based on the number of | 21 |
| units
of cigarettes or tobacco products (provided, however, | 22 |
| that a home rule
municipality that has not imposed a tax based | 23 |
| on the number of units of
cigarettes or tobacco products before |
|
|
|
HB3091 Enrolled |
- 2 - |
LRB095 06286 HLH 26381 b |
|
| 1 |
| July 1, 1993, shall not impose such a tax
after that date); (3) | 2 |
| a tax, however measured, based on
the use of a hotel or motel | 3 |
| room or similar facility; (4) a tax, however
measured, on the | 4 |
| sale or transfer of real property; (5) a tax, however
measured, | 5 |
| on lease receipts; (6) a tax on food prepared for immediate
| 6 |
| consumption and on alcoholic beverages sold by a business which | 7 |
| provides
for on premise consumption of said food or alcoholic | 8 |
| beverages; or (7)
other taxes not based on the selling or | 9 |
| purchase price or gross receipts
from the use, sale or purchase | 10 |
| of tangible personal property. This Section
is not intended to | 11 |
| affect any existing tax on food and beverages prepared
for | 12 |
| immediate consumption on the premises where the sale occurs, or | 13 |
| any
existing tax on alcoholic beverages, or any existing tax | 14 |
| imposed on the
charge for renting a hotel or motel room, which | 15 |
| was in effect January 15,
1988, or any extension of the | 16 |
| effective date of such an existing tax by
ordinance of the | 17 |
| municipality imposing the tax, which extension is hereby
| 18 |
| authorized, in any non-home rule municipality in which the | 19 |
| imposition of
such a tax has been upheld by judicial | 20 |
| determination, nor is this Section
intended to preempt the | 21 |
| authority granted by Public Act 85-1006. This
Section is a | 22 |
| limitation, pursuant to subsection (g) of Section 6 of Article
| 23 |
| VII of the Illinois Constitution, on the power of home rule | 24 |
| units to tax.
| 25 |
| (Source: P.A. 93-1053, eff. 1-1-05.)
|
|
|
|
HB3091 Enrolled |
- 3 - |
LRB095 06286 HLH 26381 b |
|
| 1 |
| (65 ILCS 5/8-11-6c new) | 2 |
| Sec. 8-11-6c. Home Rule food and beverage tax to support | 3 |
| parking facilities.
| 4 |
| (a) In addition to any other tax that it is authorized to | 5 |
| impose, a home rule municipality that has not imposed a tax | 6 |
| under Section 8-11-1 or 8-11-5 may impose a tax, as limited by | 7 |
| this Section, on the gross receipts from the sale of alcoholic | 8 |
| beverages, soft drinks, and food that has been prepared for | 9 |
| immediate consumption. | 10 |
| (b) If imposed, the tax may be imposed only for a defined | 11 |
| and limited period of time and must be limited to a defined | 12 |
| geographic area within the municipality. The defined | 13 |
| geographic area must be a contiguous area of no more than one | 14 |
| square mile. The tax may be imposed only in 0.25% increments, | 15 |
| and the rate of tax may not exceed 2%.
At the time that the | 16 |
| ordinance imposing the tax is adopted, the municipality must | 17 |
| have obtained the certified written consent of at least | 18 |
| three-fourths of the operators of the businesses upon which the | 19 |
| tax will be imposed. This tax may not be imposed for longer | 20 |
| than 25 years after the municipality first levies the tax. | 21 |
| (c) The municipality must maintain the proceeds of the tax | 22 |
| in a separate account and may use those moneys only for the | 23 |
| costs associated with land acquisition, design, construction, | 24 |
| and maintenance of parking facilities within the defined | 25 |
| geographic area. | 26 |
| (d) The tax shall be administered by the municipality |
|
|
|
HB3091 Enrolled |
- 4 - |
LRB095 06286 HLH 26381 b |
|
| 1 |
| imposing it.
| 2 |
| Section 99. Effective date. This Act takes effect upon | 3 |
| becoming law.
|
|