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| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2928 Introduced 2/18/2016, by Sen. Toi W. Hutchinson SYNOPSIS AS INTRODUCED:
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| 55 ILCS 5/5-1009 | from Ch. 34, par. 5-1009 |
| Amends the Counties Code. Makes a technical change in a Section concerning the limitation on home rule powers regarding the imposition of certain types of taxes.
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| | A BILL FOR |
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| | SB2928 | | LRB099 18810 AWJ 43194 b |
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| 1 | | AN ACT concerning local government.
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| 2 | | Be it enacted by the People of the State of Illinois,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Counties Code is amended by changing Section |
| 5 | | 5-1009 as follows:
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| 6 | | (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
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| 7 | | Sec. 5-1009. Limitation on home rule powers. Except as |
| 8 | | provided in
Sections 5-1006, 5-1006.5, 5-1007 and
and 5-1008, |
| 9 | | on and after September 1,
1990, no home
rule county has the |
| 10 | | authority to impose, pursuant to its home rule
authority, a |
| 11 | | retailer's occupation tax, service occupation tax, use tax,
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| 12 | | sales tax or other tax on the use, sale or purchase of tangible |
| 13 | | personal
property based on the gross receipts from such sales |
| 14 | | or the selling or
purchase price of said tangible personal |
| 15 | | property. Notwithstanding the
foregoing, this Section does not |
| 16 | | preempt any home rule imposed tax such as
the following: (1) a |
| 17 | | tax on alcoholic beverages, whether based on gross
receipts, |
| 18 | | volume sold or any other measurement; (2) a tax based on the
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| 19 | | number of units of cigarettes or tobacco products; (3) a tax, |
| 20 | | however
measured, based on the use of a hotel or motel room or |
| 21 | | similar facility;
(4) a tax, however measured, on the sale or |
| 22 | | transfer of real property; (5)
a tax, however measured, on |
| 23 | | lease receipts; (6) a tax on food prepared for
immediate |