Bill Text: IL HB4082 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Counties Code. Prohibits a home rule county from imposing a tax on sweetened beverages based on volume sold. Provides that any county ordinance adopted on or before the effective date of the amendatory Act that imposes such a tax is void. Effective immediately.

Spectrum: Partisan Bill (Republican 18-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HB4082 Detail]

Download: Illinois-2017-HB4082-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB4082 Introduced , by Rep. Michael P. McAuliffe - Christine Winger - Peter Breen - Grant Wehrli - Keith R. Wheeler SYNOPSIS AS INTRODUCED:
55 ILCS 5/5-1009 from Ch. 34, par. 5-1009
Amends the Counties Code. Prohibits a home rule county from imposing a tax on sweetened beverages based on volume sold. Provides that any county ordinance adopted on or before the effective date of the amendatory Act that imposes such a tax is void. Effective immediately.
LRB100 13742 HLH 28453 b
FISCAL NOTE ACT MAY APPLY HOME RULE NOTE ACT MAY APPLY
A BILL FOR
HB4082 LRB100 13742 HLH 28453 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 Counties Code is amended by changing Section
5-1009 as follows:
(55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
Sec. 5-1009. Limitation on home rule powers.
(a) Except as provided in Sections 5-1006, 5-1006.5, 5-1007
and 5-1008, on and after September 1, 1990, no home rule county
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; (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

HB4082 - 2 - LRB100 13742 HLH 28453 b
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.
(b) In addition, no home rule county may impose, pursuant
to its home rule authority, a tax on sweetened beverages based
on volume sold. Any county ordinance adopted on or before the
effective date of this amendatory Act of the 100th General
Assembly that imposes a tax described in this subsection (b) is
hereby void beginning on the effective date of this amendatory
Act of the 100th General Assembly.
(c) This Section does not preempt a home rule county from
imposing a tax, however measured, on the use, for
consideration, of a parking lot, garage, or other parking
facility.
(d) 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. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
Section 99. Effective date. This Act takes effect upon
becoming law.