Full Text of HB0380 102nd General Assembly
HB0380 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 HB0380 Introduced 1/29/2021, by Rep. LaToya Greenwood SYNOPSIS AS INTRODUCED: |
| 65 ILCS 5/8-11-1.1 | from Ch. 24, par. 8-11-1.1 |
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Amends the Illinois Municipal Code. Removes a requirement that the imposition of certain non-home rule use and occupation taxes is subject to referendum approval. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | | HB0380 | | LRB102 02716 AWJ 12719 b |
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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 8-11-1.1 as follows: | 6 | | (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1) | 7 | | Sec. 8-11-1.1. Non-home rule municipalities; imposition of | 8 | | taxes. | 9 | | (a) The corporate authorities of a non-home rule
| 10 | | municipality
may , upon approval of the electors of the | 11 | | municipality pursuant to
subsection (b) of this Section, | 12 | | impose by ordinance or resolution the tax authorized in | 13 | | Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act. | 14 | | (b) (Blank). The corporate authorities of the municipality | 15 | | may by ordinance or
resolution call for the submission to the | 16 | | electors of the municipality
the question of whether the | 17 | | municipality shall impose such tax. Such
question shall be | 18 | | certified by the municipal clerk to the election
authority in | 19 | | accordance with Section 28-5 of the Election Code and shall be
| 20 | | in a form in accordance with Section 16-7 of the Election Code. | 21 | | Notwithstanding any provision of law to the contrary, if | 22 | | the proceeds of the tax may be used for municipal operations | 23 | | pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the |
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| 1 | | election authority must submit the question in substantially | 2 | | the following form: | 3 | | Shall the corporate authorities of the municipality be | 4 | | authorized to levy a tax at a rate of (rate)% for | 5 | | expenditures on municipal operations, expenditures on | 6 | | public infrastructure, or property tax relief? | 7 | | If a majority of the electors in the municipality voting | 8 | | upon the
question vote in the affirmative, such tax shall be | 9 | | imposed. | 10 | | (c) Until January 1, 1992, an ordinance or resolution | 11 | | imposing the tax of not more than 1% hereunder or
| 12 | | discontinuing the same shall be adopted and a certified copy | 13 | | thereof,
together with a certification that the ordinance or | 14 | | resolution received
referendum approval in the case of the | 15 | | imposition of such tax, filed with
the Department of Revenue, | 16 | | on or before the first day of June, whereupon
the Department | 17 | | shall proceed to administer and enforce
the additional tax or | 18 | | to discontinue the tax, as the case may be, as of the
first day | 19 | | of September next following such adoption and filing. | 20 | | Beginning January 1, 1992 and through December 31, 1992, | 21 | | an ordinance or resolution imposing
or discontinuing the tax | 22 | | hereunder shall be adopted and a certified copy
thereof filed | 23 | | with the Department on or before the first day of July,
| 24 | | whereupon the Department shall proceed to administer and | 25 | | enforce this
Section as of the first day of October next | 26 | | following such adoption and filing. |
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| 1 | | Beginning January 1, 1993, and through September 30, 2002, | 2 | | an ordinance or resolution imposing or
discontinuing the tax | 3 | | hereunder shall be adopted and a certified copy
thereof filed | 4 | | with the Department on or before the first day of October,
| 5 | | whereupon the Department shall proceed to administer and | 6 | | enforce this
Section as of the first day of January next | 7 | | following such adoption and filing. | 8 | | Beginning October 1, 2002, and through December 31, 2013, | 9 | | an ordinance or resolution imposing or
discontinuing the tax
| 10 | | under this Section or effecting a change in the rate of tax | 11 | | must either (i) be
adopted
and a
certified copy of the | 12 | | ordinance or resolution filed with the Department on or
before | 13 | | the first day
of April,
whereupon the Department shall proceed | 14 | | to administer and enforce this Section
as of the
first day of | 15 | | July next following the adoption and filing; or (ii) be | 16 | | adopted
and a certified
copy of the ordinance or resolution | 17 | | filed with the Department on or before the
first day
of | 18 | | October,
whereupon the Department shall proceed to administer | 19 | | and enforce this Section
as of the
first day of January next | 20 | | following the adoption and filing. | 21 | | Beginning January 1, 2014, if an ordinance or resolution | 22 | | imposing the tax under this Section, discontinuing the tax | 23 | | under this Section, or effecting a change in the rate of tax | 24 | | under this Section is adopted, a certified copy thereof , | 25 | | together with a certification that the ordinance or resolution | 26 | | received referendum approval in the case of the imposition of |
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| 1 | | or increase in the rate of such tax, shall be filed with the | 2 | | Department of Revenue, either (i) on or before the first day of | 3 | | May, whereupon the Department shall proceed to administer and | 4 | | enforce this Section as of the first day of July next following | 5 | | the adoption and filing; or (ii) on or before the first day of | 6 | | October, whereupon the Department shall proceed to administer | 7 | | and enforce this Section as of the first day of January next | 8 | | following the adoption and filing. | 9 | | Notwithstanding any provision in this Section to the | 10 | | contrary, if, in a non-home rule municipality with more than | 11 | | 150,000 but fewer than 200,000 inhabitants, as determined by | 12 | | the last preceding federal decennial census, an ordinance or | 13 | | resolution under this Section imposes or discontinues a tax or | 14 | | changes the tax rate as of July 1, 2007, then that ordinance or | 15 | | resolution, together with a certification that the
ordinance | 16 | | or resolution received referendum approval in the case of the
| 17 | | imposition of the tax, must be adopted and a certified copy of | 18 | | that ordinance or resolution must be filed with the Department | 19 | | on or before May 15, 2007, whereupon the Department shall | 20 | | proceed to administer and enforce this Section as of July 1, | 21 | | 2007.
| 22 | | Notwithstanding any provision in this Section to the | 23 | | contrary, if, in a non-home rule municipality with more than | 24 | | 6,500 but fewer than 7,000 inhabitants, as determined by the | 25 | | last preceding federal decennial census, an ordinance or | 26 | | resolution under this Section imposes or discontinues a tax or |
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| 1 | | changes the tax rate on or before May 20, 2009, then that | 2 | | ordinance or resolution, together with a certification that | 3 | | the
ordinance or resolution received referendum approval in | 4 | | the case of the
imposition of the tax, must be adopted and a | 5 | | certified copy of that ordinance or resolution must be filed | 6 | | with the Department on or before May 20, 2009, whereupon the | 7 | | Department shall proceed to administer and enforce this | 8 | | Section as of July 1, 2009. | 9 | | A non-home rule municipality may file
a
certified copy of | 10 | | an ordinance or resolution , with a certification that the
| 11 | | ordinance or resolution received referendum approval in the | 12 | | case of the
imposition of the tax, with the
Department of | 13 | | Revenue, as required under this Section, only after October 2,
| 14 | | 2000. | 15 | | The tax authorized by this Section may not be more than 1% | 16 | | and
may be imposed only in 1/4% increments. | 17 | | (Source: P.A. 98-584, eff. 8-27-13.)
| 18 | | Section 99. Effective date. This Act takes effect upon | 19 | | becoming law.
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