Bill Text: IL HB4083 | 2017-2018 | 100th General Assembly | Introduced

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Bill Title: Amends the Counties Code. Provides that, on and after the effective date of this amendatory Act, no home rule county or non-home rule county has the authority to impose a tax on the use, sale, or purchase of sweetened beverages based upon the weight or volume of the sweetened beverage. Provides that any such tax in effect prior to that date is void and repealed. Defines "sweetened beverage". Preempts home rule. Effective immediately.

Spectrum: Moderate Partisan Bill (Democrat 31-6)

Status: (Failed) 2019-01-08 - Session Sine Die [HB4083 Detail]

Download: Illinois-2017-HB4083-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB4083 Introduced , by Rep. Michelle Mussman SYNOPSIS AS INTRODUCED:
55 ILCS 5/5-1009 from Ch. 34, par. 5-1009
55 ILCS 5/5-1009.5 new
Amends the Counties Code. Provides that, on and after the effective date of this amendatory Act, no home rule county or non-home rule county has the authority to impose a tax on the use, sale, or purchase of sweetened beverages based upon the weight or volume of the sweetened beverage. Provides that any such tax in effect prior to that date is void and repealed. Defines "sweetened beverage". Preempts home rule. Effective immediately.
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FISCAL NOTE ACT MAY APPLY HOME RULE NOTE ACT MAY APPLY
A BILL FOR
HB4083 LRB100 13854 JWD 28580 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 and by adding Section 5-1009.5 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.
(b) Except as provided in Sections 5-1006, 5-1006.5,
5-1007, and 5-1008, on and after the effective date of this
amendatory Act of the 100th General Assembly, no home rule
county has the authority to impose a retailer's occupation tax,
service occupation tax, use tax, sales tax, or other tax on the
use, sale, or purchase of sweetened beverages based upon the
weight or volume of the sweetened beverage, and any such tax in
effect prior to that date is void and repealed.

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For the purposes of this Section, "sweetened beverage"
means any non-alcoholic beverage, carbonated or
non-carbonated, which is intended for human consumption and
contains any natural or artificial sweeteners. "Sweetened
beverage" includes, but is not limited to, a beverage contained
in a closed or sealed bottle, can, carton, or other container
or produced for sale through the use of syrup, powder, or syrup
and powder.
(c) 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 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 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

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(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.)
(55 ILCS 5/5-1009.5 new)
Sec. 5-1009.5. Non-home rule counties sweetened beverage
tax.
(a) Except as otherwise provided in this Code, on and after
the effective date of this amendatory Act of the 100th General
Assembly, no non-home rule county has the authority to impose a
retailer's occupation tax, service occupation tax, use tax,
sales tax, or other tax on the use, sale, or purchase of
sweetened beverages based upon the weight or volume of the
sweetened beverage, and any such tax in effect prior to that
date is void and repealed.
For the purposes of this Section, "sweetened beverage" has
the same meaning as under subsection (b) of Section 5-1009 of
this Code.
(b) Notwithstanding the foregoing, this Section does not
prohibit any tax on alcoholic beverages, whether based on gross
receipts, volume sold, or any other measurement.
Section 99. Effective date. This Act takes effect upon
becoming law.