Bill Text: IL HB5409 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Amends the Counties Code. Provides that no home rule county may impose, pursuant to its home rule authority, a personnel mandate that requires a municipality, township, school district, community college district, park district, or other unit of local government to establish, expand, or modify its activities in such a way as to necessitate additional expenditures from local revenues of that unit of local government. Provides that, if a home rule county's personnel mandate conflicts with an ordinance of another unit of local government, the ordinance of the other unit of local government shall control within the jurisdiction of that other unit of local government. Effective immediately.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Failed) 2025-01-07 - Session Sine Die [HB5409 Detail]

Download: Illinois-2023-HB5409-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5409 Introduced , by Rep. Brad Stephens SYNOPSIS AS INTRODUCED:
55 ILCS 5/5-1009 from Ch. 34, par. 5-1009
Amends the Counties Code. Provides that no home rule county may impose, pursuant to its home rule authority, a personnel mandate that requires a municipality, township, school district, community college district, park district, or other unit of local government to establish, expand, or modify its activities in such a way as to necessitate additional expenditures from local revenues of that unit of local government. Provides that, if a home rule county's personnel mandate conflicts with an ordinance of another unit of local government, the ordinance of the other unit of local government shall control within the jurisdiction of that other unit of local government. Effective immediately.
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A BILL FOR
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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, 5-1006.8, 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 retailers' 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 tax on food prepared for immediate

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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.
On and after December 1, 2019, no home rule county has the
authority to impose, pursuant to its home rule authority, a
tax, however measured, on sales of aviation fuel, as defined
in Section 3 of the Retailers' Occupation Tax Act, unless the
tax revenue is expended for airport-related purposes. For
purposes of this Section, "airport-related purposes" has the
meaning ascribed in Section 6z-20.2 of the State Finance Act.
Aviation fuel shall be excluded from tax only for so long as
the revenue use requirements of 49 U.S.C. 47017(b) and 49
U.S.C. 47133 are binding on the county.
No home rule county may impose, pursuant to its home rule
authority, a personnel mandate that requires a municipality,
township, school district, community college district, park
district, or other unit of local government to establish,
expand, or modify its activities in such a way as to
necessitate additional expenditures from local revenues of
that unit of local government. The failure of a home rule
county to make necessary appropriations for the implementation

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of any such personnel mandate shall relieve the local
government of the obligation to implement that personnel
mandate. Notwithstanding any other provision of this Section,
if a home rule county's personnel mandate conflicts with an
ordinance of another unit of local government, the ordinance
of that other unit of local government shall control within
the jurisdiction of that other unit of local government.
As used in this Section:
"Personnel mandate" means an ordinance, resolution, rule,
regulation, order, or other action of a home rule county that
concerns or affects the following with respect to the
employees of another unit of local government: (1) salaries
and wages; (2) qualifications and training; (3) hours,
location of employment, and other working conditions; and (4)
fringe benefits, including, but not limited to, health
insurance and retirement.
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. The changes made to this
Section by Public Act 101-10 are a denial and limitation of
home rule powers and functions under subsection (g) of Section
6 of Article VII of the Illinois Constitution.
(Source: P.A. 101-10, eff. 6-5-19; 101-27, eff. 6-25-19;
102-558, eff. 8-20-21.)