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| Public Act 096-1516 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Illinois Municipal Code is amended by | ||||
changing Sections 11-42-1, 11-42-5, and 11-54-1 as follows:
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(65 ILCS 5/11-42-1) (from Ch. 24, par. 11-42-1)
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Sec. 11-42-1.
The corporate authorities of each | ||||
municipality may license,
tax, and regulate auctioneers, | ||||
private detectives, demolition contractors,
money changers, | ||||
bankers, brokers other than insurance brokers, barbers, and the
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keepers or owners of lumber yards, lumber storehouses, livery | ||||
stables, public
scales, ice cream parlors, coffee houses, | ||||
florists, detective agencies, barber
shops and sellers of | ||||
tickets for theatricals, shows, amusements, athletic
events | ||||
and other exhibitions at a place other than the theatre or | ||||
location
where the theatricals, shows, amusements, athletic | ||||
events and other exhibitions
are given or exhibited. No | ||||
municipality may impose a tax under this Section, or impose any | ||||
other amusement or exhibition tax, on ticket sales, membership | ||||
fees, or any other charges for attending exhibitions or | ||||
attractions associated with a zoological park authorized under | ||||
Section 40 of the Cook County Forest Preserve District Act, nor | ||||
may any municipality impose a duty to collect a tax under this | ||||
Section, or any other amusement or exhibition tax, on any owner | ||
or operator of a zoological park authorized under Section 40 of | ||
the Cook County Forest Preserve District Act.
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(Source: P.A. 89-372, eff. 1-1-96.)
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(65 ILCS 5/11-42-5) (from Ch. 24, par. 11-42-5)
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Sec. 11-42-5.
The corporate authorities of each | ||
municipality may license,
tax, regulate, or prohibit hawkers, | ||
peddlers, pawnbrokers, itinerant
merchants, transient vendors | ||
of merchandise, theatricals and other
exhibitions, shows, and | ||
amusements and may license, tax, and regulate all
places for | ||
eating or amusement. No municipality may impose a tax under | ||
this Section, or impose any other amusement or exhibition tax, | ||
on ticket sales, membership fees, or any other charges for | ||
attending exhibitions or attractions associated with a | ||
zoological park authorized under Section 40 of the Cook County | ||
Forest Preserve District Act, nor may any municipality impose a | ||
duty to collect a tax under this Section, or any other | ||
amusement or exhibition tax, on any owner or operator of a | ||
zoological park authorized under Section 40 of the Cook County | ||
Forest Preserve District Act.
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(Source: Laws 1961, p. 576.)
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(65 ILCS 5/11-54-1) (from Ch. 24, par. 11-54-1)
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Sec. 11-54-1.
The corporate authorities of each | ||
municipality may license,
tax, and regulate all athletic | ||
contests and exhibitions carried on for
gain. This tax shall be | ||
based on the gross receipts derived from the sale
of admission | ||
tickets, but the tax shall not exceed 3% of the gross
receipts. | ||
No municipality may impose a tax under this Section, or impose | ||
any other amusement or exhibition tax, on ticket sales, | ||
membership fees, or any other charges for attending exhibitions | ||
or attractions associated with a zoological park authorized | ||
under Section 40 of the Cook County Forest Preserve District | ||
Act, nor may any municipality impose a duty to collect a tax | ||
under this Section, or any other amusement or exhibition tax, | ||
on any owner or operator of a zoological park authorized under | ||
Section 40 of the Cook County Forest Preserve District Act.
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(Source: Laws 1961, p. 576.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||