Bill Text: IL HB1235 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Illinois Municipal Code. Makes a technical change in a Section concerning a non-home rule municipal use tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HB1235 Detail]

Download: Illinois-2017-HB1235-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB1235 Introduced , by Rep. Michael J. Madigan SYNOPSIS AS INTRODUCED:
65 ILCS 5/8-11-1.5 from Ch. 24, par. 8-11-1.5
Amends the Illinois Municipal Code. Makes a technical change in a Section concerning a non-home rule municipal use tax.
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A BILL FOR
HB1235 LRB100 02943 AWJ 12948 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 8-11-1.5 as follows:
(65 ILCS 5/8-11-1.5) (from Ch. 24, par. 8-11-1.5)
Sec. 8-11-1.5. Non-Home Rule Municipal Use Tax Act. The The
corporate authorities of a non-home rule municipality may
impose a tax upon the privilege of using, in such municipality,
any item of tangible personal property which is purchased at
retail from a retailer, and which is titled or registered with
an agency of this State's government, based on the selling
price of such tangible personal property, as "selling price" is
defined in the Use Tax Act, for expenditure on public
infrastructure or for property tax relief or both as defined in
Section 8-11-1.2, if approved by referendum as provided in
Section 8-11-1.1. If the tax is approved by referendum on or
after the effective date of this amendatory Act of the 96th
General Assembly, the corporate authorities of a non-home rule
municipality may, until December 31, 2020, use the proceeds of
the tax for expenditure on municipal operations, in addition to
or in lieu of any expenditure on public infrastructure or for
property tax relief. The tax imposed may not be more than 1%

HB1235 - 2 - LRB100 02943 AWJ 12948 b
and may be imposed only in 1/4% increments. Such tax shall be
collected from persons whose Illinois address for title or
registration purposes is given as being in such municipality.
Such tax shall be collected by the municipality imposing such
tax. A non-home rule municipality may not impose and collect
the tax prior to January 1, 2002.
This Section shall be known and may be cited as the
"Non-Home Rule Municipal Use Tax Act".
(Source: P.A. 96-1057, eff. 7-14-10; 97-837, eff. 7-20-12.)