101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB5070
 
Introduced , by Rep. Emanuel Chris Welch
 
SYNOPSIS AS INTRODUCED:



65 ILCS 5/8-11-1.1 from Ch. 24, par. 8-11-1.1

 Amends the Illinois Municipal Code. Removes a requirement that the imposition of certain non-home rule use and occupation taxes is subject to referendum approval. Effective immediately.



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FISCAL NOTE ACT MAY APPLY
 
 
A BILL FOR
 


HB5070LRB101 15652 HLH 65001 b



1 AN ACT concerning local government.


2 Be it enacted by the People of the State of Illinois,

3represented in the General Assembly:



4 Section 5. The Illinois Municipal Code is amended by 
5changing Section 8-11-1.1 as follows:

6 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
7 Sec. 8-11-1.1. Non-home rule municipalities; imposition of 
8taxes. 
9 (a) The corporate authorities of a non-home rule

10municipality
may, upon approval of the electors of the 
11municipality pursuant to
subsection (b) of this Section, impose 
12by ordinance or resolution the tax authorized in Sections 
138-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
14 (b) (Blank). The corporate authorities of the municipality 
15may by ordinance or
resolution call for the submission to the 
16electors of the municipality
the question of whether the 
17municipality shall impose such tax. Such
question shall be 
18certified by the municipal clerk to the election
authority in 
19accordance with Section 28-5 of the Election Code and shall be

20in a form in accordance with Section 16-7 of the Election Code.
21 Notwithstanding any provision of law to the contrary, if 
22the proceeds of the tax may be used for municipal operations 
23pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the 
 
 
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1election authority must submit the question in substantially 
2the following form: 
3  Shall the corporate authorities of the municipality be 
4 authorized to levy a tax at a rate of (rate)% for 
5 expenditures on municipal operations, expenditures on 
6 public infrastructure, or property tax relief? 
7 If a majority of the electors in the municipality voting 
8upon the
question vote in the affirmative, such tax shall be 
9imposed.
10 (c) Until January 1, 1992, an ordinance or resolution 
11imposing the tax of not more than 1% hereunder or
discontinuing 
12the same shall be adopted and a certified copy thereof,

13together with a certification that the ordinance or resolution 
14received
referendum approval in the case of the imposition of 
15such tax, filed with
the Department of Revenue, on or before 
16the first day of June, whereupon
the Department shall proceed 
17to administer and enforce
the additional tax or to discontinue 
18the tax, as the case may be, as of the
first day of September 
19next following such adoption and filing.
20 Beginning January 1, 1992 and through December 31, 1992, an 
21ordinance or resolution imposing
or discontinuing the tax 
22hereunder shall be adopted and a certified copy
thereof filed 
23with the Department on or before the first day of July,

24whereupon the Department shall proceed to administer and 
25enforce this
Section as of the first day of October next 
26following such adoption and filing.
 
 
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1 Beginning January 1, 1993, and through September 30, 2002, 
2an ordinance or resolution imposing or
discontinuing the tax 
3hereunder shall be adopted and a certified copy
thereof filed 
4with the Department on or before the first day of October,

5whereupon the Department shall proceed to administer and 
6enforce this
Section as of the first day of January next 
7following such adoption and filing.
8 Beginning October 1, 2002, and through December 31, 2013, 
9an ordinance or resolution imposing or
discontinuing the tax

10under this Section or effecting a change in the rate of tax 
11must either (i) be
adopted
and a
certified copy of the 
12ordinance or resolution filed with the Department on or
before 
13the first day
of April,
whereupon the Department shall proceed 
14to administer and enforce this Section
as of the
first day of 
15July next following the adoption and filing; or (ii) be adopted

16and a certified
copy of the ordinance or resolution filed with 
17the Department on or before the
first day
of October,
whereupon 
18the Department shall proceed to administer and enforce this 
19Section
as of the
first day of January next following the 
20adoption and filing.
21 Beginning January 1, 2014, if an ordinance or resolution 
22imposing the tax under this Section, discontinuing the tax 
23under this Section, or effecting a change in the rate of tax 
24under this Section is adopted, a certified copy thereof, 
25together with a certification that the ordinance or resolution 
26received referendum approval in the case of the imposition of 
 
 
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1or increase in the rate of such tax, shall be filed with the 
2Department of Revenue, either (i) on or before the first day of 
3May, whereupon the Department shall proceed to administer and 
4enforce this Section as of the first day of July next following 
5the adoption and filing; or (ii) on or before the first day of 
6October, whereupon the Department shall proceed to administer 
7and enforce this Section as of the first day of January next 
8following the adoption and filing. 
9 Notwithstanding any provision in this Section to the 
10contrary, if, in a non-home rule municipality with more than 
11150,000 but fewer than 200,000 inhabitants, as determined by 
12the last preceding federal decennial census, an ordinance or 
13resolution under this Section imposes or discontinues a tax or 
14changes the tax rate as of July 1, 2007, then that ordinance or 
15resolution, together with a certification that the
ordinance or 
16resolution received referendum approval in the case of the

17imposition of the tax, must be adopted and a certified copy of 
18that ordinance or resolution must be filed with the Department 
19on or before May 15, 2007, whereupon the Department shall 
20proceed to administer and enforce this Section as of July 1, 
212007.

22 Notwithstanding any provision in this Section to the 
23contrary, if, in a non-home rule municipality with more than 
246,500 but fewer than 7,000 inhabitants, as determined by the 
25last preceding federal decennial census, an ordinance or 
26resolution under this Section imposes or discontinues a tax or 
 
 
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1changes the tax rate on or before May 20, 2009, then that 
2ordinance or resolution, together with a certification that the

3ordinance or resolution received referendum approval in the 
4case of the
imposition of the tax, must be adopted and a 
5certified copy of that ordinance or resolution must be filed 
6with the Department on or before May 20, 2009, whereupon the 
7Department shall proceed to administer and enforce this Section 
8as of July 1, 2009. 
9 A non-home rule municipality may file
a
certified copy of 
10an ordinance or resolution, with a certification that the

11ordinance or resolution received referendum approval in the 
12case of the
imposition of the tax, with the
Department of 
13Revenue, as required under this Section, only after October 2,

142000.
15 The tax authorized by this Section may not be more than 1% 
16and
may be imposed only in 1/4% increments.
17(Source: P.A. 98-584, eff. 8-27-13.)


18 Section 99. Effective date. This Act takes effect upon 
19becoming law.