Illinois General Assembly - Full Text of Public Act 095-0544
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Public Act 095-0544




Public Act 095-0544
HB3091 Enrolled LRB095 06286 HLH 26381 b

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

Effective Date: 8/28/2007