Bill Text: IL SB0158 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: 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.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2023-01-31 - Referred to Assignments [SB0158 Detail]

Download: Illinois-2023-SB0158-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB0158 Introduced 1/31/2023, by Sen. Mattie Hunter 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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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 Illinois Municipal Code is amended by
changing Section 8-11-1.1 as follows:
(65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
Sec. 8-11-1.1. Non-home rule municipalities; imposition of
taxes.
(a) The corporate authorities of a non-home rule
municipality may, upon approval of the electors of the
municipality pursuant to subsection (b) of this Section,
impose by ordinance or resolution the taxes tax authorized in
Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
(b) (Blank). The corporate authorities of the municipality
may by ordinance or resolution call for the submission to the
electors of the municipality the question of whether the
municipality shall impose such tax. Such question shall be
certified by the municipal clerk to the election authority in
accordance with Section 28-5 of the Election Code and shall be
in a form in accordance with Section 16-7 of the Election Code.
Notwithstanding any provision of law to the contrary, if
the proceeds of the tax may be used for municipal operations
pursuant to Section 8-11-1.3, 8-11-1.4, or 8-11-1.5, then the

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election authority must submit the question in substantially
the following form:
Shall the corporate authorities of the municipality be
authorized to levy a tax at a rate of (rate)% for
expenditures on municipal operations, expenditures on
public infrastructure, or property tax relief?
If a majority of the electors in the municipality voting
upon the question vote in the affirmative, such tax shall be
imposed.
(c) Until January 1, 1992, an ordinance or resolution
imposing the tax of not more than 1% hereunder or
discontinuing the same shall be adopted and a certified copy
thereof, together with a certification that the ordinance or
resolution received referendum approval in the case of the
imposition of such tax, filed with the Department of Revenue,
on or before the first day of June, whereupon the Department
shall proceed to administer and enforce the additional tax or
to discontinue the tax, as the case may be, as of the first day
of September next following such adoption and filing.
Beginning January 1, 1992 and through December 31, 1992,
an ordinance or resolution imposing or discontinuing the tax
hereunder shall be adopted and a certified copy thereof filed
with the Department on or before the first day of July,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of October next
following such adoption and filing.

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Beginning January 1, 1993, and through September 30, 2002,
an ordinance or resolution imposing or discontinuing the tax
hereunder shall be adopted and a certified copy thereof filed
with the Department on or before the first day of October,
whereupon the Department shall proceed to administer and
enforce this Section as of the first day of January next
following such adoption and filing.
Beginning October 1, 2002, and through December 31, 2013,
an ordinance or resolution imposing or discontinuing the tax
under this Section or effecting a change in the rate of tax
must either (i) be adopted and a certified copy of the
ordinance or resolution filed with the Department on or before
the first day of April, whereupon the Department shall proceed
to administer and enforce this Section as of the first day of
July next following the adoption and filing; or (ii) be
adopted and a certified copy of the ordinance or resolution
filed with the Department on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following the adoption and filing.
Beginning January 1, 2014, if an ordinance or resolution
imposing the tax under this Section, discontinuing the tax
under this Section, or effecting a change in the rate of tax
under this Section is adopted, a certified copy thereof,
together with a certification that the ordinance or resolution
received referendum approval in the case of the imposition of

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or increase in the rate of such tax, shall be filed with the
Department of Revenue, either (i) on or before the first day of
May, whereupon the Department shall proceed to administer and
enforce this Section as of the first day of July next following
the adoption and filing; or (ii) on or before the first day of
October, whereupon the Department shall proceed to administer
and enforce this Section as of the first day of January next
following the adoption and filing.
Notwithstanding any provision in this Section to the
contrary, if, in a non-home rule municipality with more than
150,000 but fewer than 200,000 inhabitants, as determined by
the last preceding federal decennial census, an ordinance or
resolution under this Section imposes or discontinues a tax or
changes the tax rate as of July 1, 2007, then that ordinance or
resolution, together with a certification that the ordinance
or resolution received referendum approval in the case of the
imposition of the tax, must be adopted and a certified copy of
that ordinance or resolution must be filed with the Department
on or before May 15, 2007, whereupon the Department shall
proceed to administer and enforce this Section as of July 1,
2007.
Notwithstanding any provision in this Section to the
contrary, if, in a non-home rule municipality with more than
6,500 but fewer than 7,000 inhabitants, as determined by the
last preceding federal decennial census, an ordinance or
resolution under this Section imposes or discontinues a tax or

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changes the tax rate on or before May 20, 2009, then that
ordinance or resolution, together with a certification that
the ordinance or resolution received referendum approval in
the case of the imposition of the tax, must be adopted and a
certified copy of that ordinance or resolution must be filed
with the Department on or before May 20, 2009, whereupon the
Department shall proceed to administer and enforce this
Section as of July 1, 2009.
A non-home rule municipality may file a certified copy of
an ordinance or resolution, with a certification that the
ordinance or resolution received referendum approval in the
case of the imposition of the tax, with the Department of
Revenue, as required under this Section, only after October 2,
2000.
The tax authorized by this Section may not be more than 1%
and may be imposed only in 1/4% increments.
(Source: P.A. 98-584, eff. 8-27-13.)
Section 99. Effective date. This Act takes effect upon
becoming law.