Full Text of SB3563 98th General Assembly
SB3563eng 98TH GENERAL ASSEMBLY |
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| 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 as follows:
| 6 | | (65 ILCS 5/8-11-6a) (from Ch. 24, par. 8-11-6a)
| 7 | | Sec. 8-11-6a. Home rule municipalities; preemption of | 8 | | certain taxes. Except
as provided in Sections 8-11-1, 8-11-5, | 9 | | 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after
September | 10 | | 1, 1990, no home rule municipality has the
authority to impose, | 11 | | pursuant to its home rule authority, a retailer's
occupation | 12 | | tax, service occupation tax, use tax, sales tax or other
tax on | 13 | | the use, sale or purchase of tangible personal property
based | 14 | | on the gross receipts from such sales or the selling or | 15 | | purchase
price of said tangible personal property. | 16 | | Notwithstanding the foregoing,
this Section does not preempt | 17 | | any home rule imposed tax such as the
following: (1) a tax on | 18 | | alcoholic beverages, whether based on gross receipts,
volume | 19 | | sold or any other measurement; (2) a tax based on the number of | 20 | | units
of cigarettes or tobacco products (provided, however, | 21 | | that a home rule
municipality that has not imposed a tax based | 22 | | on the number of units of
cigarettes or tobacco products before | 23 | | July 1, 1993, shall not impose such a tax
after that date); (3) |
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| 1 | | a tax, however measured, based on
the use of a hotel or motel | 2 | | room or similar facility; (4) a tax, however
measured, on the | 3 | | sale or transfer of real property; (5) a tax, however
measured, | 4 | | on lease receipts; (6) a tax on food prepared for immediate
| 5 | | consumption and on alcoholic beverages sold by a business which | 6 | | provides
for on premise consumption of said food or alcoholic | 7 | | beverages; or (7)
other taxes not based on the selling or | 8 | | purchase price or gross receipts
from the use, sale or purchase | 9 | | of tangible personal property. This Section does not preempt a | 10 | | home rule municipality with a population of more than 2,000,000 | 11 | | from imposing a tax, however measured, on the use, for | 12 | | consideration, of a parking lot, garage, or other parking | 13 | | facility. This Section
is not intended to affect any existing | 14 | | tax on food and beverages prepared
for immediate consumption on | 15 | | the premises where the sale occurs, or any
existing tax on | 16 | | alcoholic beverages, or any existing tax imposed on the
charge | 17 | | for renting a hotel or motel room, which was in effect January | 18 | | 15,
1988, or any extension of the effective date of such an | 19 | | existing tax by
ordinance of the municipality imposing the tax, | 20 | | which extension is hereby
authorized, in any non-home rule | 21 | | municipality in which the imposition of
such a tax has been | 22 | | upheld by judicial determination, nor is this Section
intended | 23 | | to preempt the authority granted by Public Act 85-1006. Nothing | 24 | | in this Section shall be construed as prohibiting a home rule | 25 | | municipality that imposed a tax based on the number of units of | 26 | | cigarettes or tobacco products before July 1, 1993 from |
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| 1 | | imposing a tax on either the number of units of cigarettes or | 2 | | tobacco products, or both, on or after July 1, 1993. The | 3 | | language set forth in this amendatory Act of the 98th General | 4 | | Assembly is intended to be a restatement and clarification of | 5 | | existing law. This
Section is a limitation, pursuant to | 6 | | subsection (g) of Section 6 of Article
VII of the Illinois | 7 | | Constitution, on the power of home rule units to tax.
| 8 | | (Source: P.A. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
| 9 | | Section 99. Effective date. This Act takes effect upon | 10 | | becoming law.
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