Bill Text: IL HB4084 | 2017-2018 | 100th General Assembly | Introduced

---

Bill Title: Amends the Counties Code and the Illinois Municipal Code. Provides that, on and after the effective date of the amendatory Act, no home rule county or home rule municipality has the authority to impose, pursuant to its home rule authority, a tax based on the weight or volume of tangible personal property used, sold, or purchased in the county or municipality. Provides that any such ordinance adopted on or before the effective date of the amendatory Act that imposes a tax based on weight or volume is void beginning on the effective date of the amendatory Act. Effective immediately.

Spectrum: Partisan Bill (Republican 8-0)

Status: (Failed) 2019-01-08 - Session Sine Die [HB4084 Detail]

Download: Illinois-2017-HB4084-Introduced.html

---

100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB4084 Introduced , by Rep. Peter Breen - Michael P. McAuliffe - Christine Winger - Grant Wehrli SYNOPSIS AS INTRODUCED:
55 ILCS 5/5-1009 from Ch. 34, par. 5-1009
65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a
Amends the Counties Code and the Illinois Municipal Code. Provides that, on and after the effective date of the amendatory Act, no home rule county or home rule municipality has the authority to impose, pursuant to its home rule authority, a tax based on the weight or volume of tangible personal property used, sold, or purchased in the county or municipality. Provides that any such ordinance adopted on or before the effective date of the amendatory Act that imposes a tax based on weight or volume is void beginning on the effective date of the amendatory Act. Effective immediately.
LRB100 13769 HLH 28491 b
FISCAL NOTE ACT MAY APPLY HOME RULE NOTE ACT MAY APPLY
A BILL FOR
HB4084 LRB100 13769 HLH 28491 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. 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. On and after the effective date of this amendatory
Act of the 100th General Assembly, 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 based on the weight or volume of
tangible personal property used, sold, or purchased in the
county. 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,

HB4084 - 2 - LRB100 13769 HLH 28491 b
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 of tangible personal property, the or gross
receipts from the use, sale or purchase of tangible personal
property, or the weight or volume of that tangible personal
property. Any such ordinance adopted on or before the effective
date of this amendatory Act of the 100th General Assembly that
imposes a tax based on the weight or volume of tangible
personal property in violation of this Section is hereby void
beginning on the effective date of this amendatory Act of the
100th General Assembly. 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. 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 10. The Illinois Municipal Code is amended by

HB4084 - 3 - LRB100 13769 HLH 28491 b
changing Section 8-11-6a as follows:
(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. On and after
the effective date of this amendatory Act of the 100th General
Assembly, 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 based on the weight or volume of tangible personal
property used, sold, or purchased in the municipality.
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)

HB4084 - 4 - LRB100 13769 HLH 28491 b
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 of tangible personal property, or gross receipts
from the use, sale or purchase of tangible personal property,
or the weight or volume of that tangible personal property. Any
such ordinance adopted on or before the effective date of this
amendatory Act of the 100th General Assembly that imposes a tax
based on the weight or volume of tangible personal property in
violation of this Section is hereby void beginning on the
effective date of this amendatory Act of the 100th General
Assembly. This Section does not preempt a home rule
municipality with a population of more than 2,000,000 from
imposing a tax, however measured, on the use, for
consideration, of a parking lot, garage, or other parking
facility. 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,

HB4084 - 5 - LRB100 13769 HLH 28491 b
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. 97-1168, eff. 3-8-13; 97-1169, eff. 3-8-13.)
Section 99. Effective date. This Act takes effect upon
becoming law.