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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
SB1963
Introduced 2/7/2008, by Sen. Jeffrey M. Schoenberg SYNOPSIS AS INTRODUCED:
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55 ILCS 5/5-1009 |
from Ch. 34, par. 5-1009 |
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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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SB1963 |
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LRB095 16763 HLH 42798 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Counties Code is amended by changing Section |
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| 5-1009 as follows:
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| (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)
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| Sec. 5-1009. Limitation on home rule powers. Except as |
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| provided in
Sections 5-1006, 5-1006.5, 5-1007 and
and 5-1008, |
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| on and after September 1,
1990, no home
rule county has the |
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| authority to impose, pursuant to its home rule
authority, a |
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| retailer's occupation tax, service occupation tax, use tax,
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| sales tax or other tax on the use, sale or purchase of tangible |
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| personal
property based on the gross receipts from such sales |
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| or the selling or
purchase price of said tangible personal |
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| property. Notwithstanding the
foregoing, this Section does not |
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| preempt any home rule imposed tax such as
the following: (1) a |
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| tax on alcoholic beverages, whether based on gross
receipts, |
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| volume sold or any other measurement; (2) a tax based on the
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| number of units of cigarettes or tobacco products; (3) a tax, |
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| however
measured, based on the use of a hotel or motel room or |
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| similar facility;
(4) a tax, however measured, on the sale or |
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| transfer of real property; (5)
a tax, however measured, on |
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| lease receipts; (6) a tax on food prepared for
immediate |