Illinois 94th Regular Session Status: Enacted 1 D cosponsors

SB 272 — MUNI CD-USE & OCC TAX

Last action — Public Act . . . . . . . . . 94-0679

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced February 03, 2005. Enacted.

Prognosis

Advancing 58% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 2 sponsors

    0 primary, 2 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 D).

  • Mixed recorded votes

    3 passed, 1 failed in recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

Amends the Illinois Municipal Code. Provides that the rates of the Non-Home Rule Municipal Retailers' Occupation Tax Act, the Non-Home Rule Municipal Service Occupation Tax Act, and the Non-Home Rule Municipal Use Tax Act may not exceed 1% (now, the rates may not exceed 1/2 of 1%).

Bill Text

What changed in the latest version

9 added · 9 removed

Plain-language change summary

In the latest version of Bill SB 272, the language has been adjusted to clarify its provisions, which now includes new information or requirements. Specifically, some lines have been added while others were removed to refine the bill's intent and improve its implementation. This change is important as it helps ensure that the bill is clearer and more effective in achieving its goals, which ultimately benefits the community it aims to serve.

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Latest
SB0272 Engrossed LRB094 05888 BDD 35942 b AN ACT concerning local government.
SB0272 Enrolled LRB094 05888 BDD 35942 b AN ACT concerning local government.
An ordinance or resolution imposing the tax of not more than 1/2 of 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 SB0272 Engrossed - 2 - LRB094 05888 BDD 35942 b tax, as the case may be, as of the first day of September next following such adoption and filing.
An ordinance or resolution imposing the tax of not more than 1/2 of 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 SB0272 Enrolled - 2 - LRB094 05888 BDD 35942 b tax, as the case may be, as of the first day of September next following such adoption and filing.
1-1-03.) SB0272 Engrossed - 3 - LRB094 05888 BDD 35942 b (65 ILCS 5/8-11-1.3) (from Ch.
1-1-03.) SB0272 Enrolled - 3 - LRB094 05888 BDD 35942 b (65 ILCS 5/8-11-1.3) (from Ch.
In the administration of, and compliance with, this Section, the Department and persons who are subject to this Section shall SB0272 Engrossed - 4 - LRB094 05888 BDD 35942 b have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2c, 3 (except as to the disposition of taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the Retailers’ Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act as fully as if those provisions were set forth herein.
In the administration of, and compliance with, this Section, the Department and persons who are subject to this Section shall SB0272 Enrolled - 4 - LRB094 05888 BDD 35942 b have the same rights, remedies, privileges, immunities, powers and duties, and be subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1, 1a, 1a-1, 1d, 1e, 1f, 1i, 1j, 2 through 2-65 (in respect to all provisions therein other than the State rate of tax), 2c, 3 (except as to the disposition of taxes and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5h, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12 and 13 of the Retailers’ Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act as fully as if those provisions were set forth herein.
On or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities, the municipalities to be those from which SB0272 Engrossed - 5 - LRB094 05888 BDD 35942 b retailers have paid taxes or penalties hereunder to the Department during the second preceding calendar month.
On or before the 25th day of each calendar month, the Department shall prepare and certify to the Comptroller the disbursement of stated sums of money to named municipalities, the municipalities to be those from which SB0272 Enrolled - 5 - LRB094 05888 BDD 35942 b retailers have paid taxes or penalties hereunder to the Department during the second preceding calendar month.
The offset amount SB0272 Engrossed - 6 - LRB094 05888 BDD 35942 b shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered.
The offset amount SB0272 Enrolled - 6 - LRB094 05888 BDD 35942 b shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered.
The certificate of registration which is issued by the SB0272 Engrossed - 7 - LRB094 05888 BDD 35942 b Department to a retailer under the Retailers’ Occupation Tax Act or under the Service Occupation Tax Act shall permit such registrant to engage in a business which is taxable under any ordinance or resolution enacted pursuant to this Section without registering separately with the Department under such ordinance or resolution or under this Section.
The certificate of registration which is issued by the SB0272 Enrolled - 7 - LRB094 05888 BDD 35942 b Department to a retailer under the Retailers’ Occupation Tax Act or under the Service Occupation Tax Act shall permit such registrant to engage in a business which is taxable under any ordinance or resolution enacted pursuant to this Section without registering separately with the Department under such ordinance or resolution or under this Section.
Persons subject to any tax imposed pursuant to the SB0272 Engrossed - 8 - LRB094 05888 BDD 35942 b authority granted in this Section may reimburse themselves for their serviceman’s tax liability hereunder by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which servicemen are authorized to collect under the Service Use Tax Act, pursuant to such bracket schedules as the Department may prescribe.
Persons subject to any tax imposed pursuant to the SB0272 Enrolled - 8 - LRB094 05888 BDD 35942 b authority granted in this Section may reimburse themselves for their serviceman’s tax liability hereunder by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which servicemen are authorized to collect under the Service Use Tax Act, pursuant to such bracket schedules as the Department may prescribe.
The Department of Revenue shall implement this amendatory Act of the 91st General Assembly so as to collect the tax on SB0272 Engrossed - 9 - LRB094 05888 BDD 35942 b and after January 1, 2002.
The Department of Revenue shall implement this amendatory Act of the 91st General Assembly so as to collect the tax on SB0272 Enrolled - 9 - LRB094 05888 BDD 35942 b and after January 1, 2002.
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Action History

  1. Public Act . . . . . . . . . 94-0679

  2. Effective Date January 1, 2006

  3. Both Houses Override Total Veto

  4. Override Governor Veto - House Passed 092-023-000

  5. 3/5 Vote Required

  6. Motion Filed Override Governor Veto Rep. Eileen Lyons

  7. Placed on Calendar Total Veto November 2, 2005

  8. Arrived in House

  9. Override Governor Veto - Senate Passed 039-018-000

  10. 3/5 Vote Required

  11. Added as Co-Sponsor Sen. Dan Cronin

  12. Added as Co-Sponsor Sen. Wendell E. Jones

  13. Motion Filed Override Governor Veto Sen. Kimberly A. Lightford

  14. Placed Calendar Total Veto October 25, 2005

  15. Governor Vetoed

  16. Sent to the Governor

  17. Passed Both Houses

  18. Third Reading - Short Debate - Passed 073-042-000

  19. Placed on Calendar Order of 3rd Reading - Short Debate

  20. Second Reading - Short Debate

  21. Placed on Calendar 2nd Reading - Short Debate

  22. Do Pass / Short Debate Revenue Committee; 010-001-000

  23. Motion to Suspend Rule 25 - Prevailed

  24. Assigned to Revenue Committee

  25. Committee/Final Action Deadline Extended-9(b) May 31, 2005

  26. Rule 19(a) / Re-referred to Rules Committee

  27. Added Alternate Co-Sponsor Rep. Deborah L. Graham

  28. Added Alternate Chief Co-Sponsor Rep. Bob Biggins

  29. Added Alternate Chief Co-Sponsor Rep. Sidney H. Mathias

  30. Added Alternate Chief Co-Sponsor Rep. Frank J. Mautino

  31. Added Alternate Chief Co-Sponsor Rep. Karen A. Yarbrough

  32. Assigned to Executive Committee

  33. Referred to Rules Committee

  34. First Reading

  35. Chief House Sponsor Rep. Eileen Lyons

  36. Placed on Calendar Order of First Reading

  37. Arrived in House

  38. Third Reading - Passed; 035-020-000

  39. Placed on Calendar - Consideration Postponed March 10, 2005

  40. Third Reading - Consideration Postponed

  41. Placed on Calendar Order of 3rd Reading March 9, 2005

  42. Second Reading

  43. Placed on Calendar Order of 2nd Reading March 8, 2005

  44. Do Pass Revenue; 006-004-000

  45. Postponed - Revenue

  46. Assigned to Revenue

  47. Referred to Rules

  48. First Reading

  49. Filed with Secretary by Sen. Kimberly A. Lightford

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

0 sponsors · 2 co-sponsors · 181 not signed on · 6 voted No

Sponsors (0)

None.

Co-sponsors (2)

Not signed on (181)

181 members have not signed on to this bill.

Show all 181 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Motion

Failed 92 Yea · 23 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 812302
Democrat 8001
Republican 3000
Total 922303
% of votes cast 78%19%0%3%
How each member voted (118)
Member Party Vote
Sacia — Yea
Saviano — Yea
Schmitz — Yea
Schock — Yea
Sommer — Nay
Acevedo — Yea
Bassi — Yea
Beaubien — Yea
Beiser — Nay
Bellock — Yea
Berrios — Yea
Biggins — Yea
Black — Yea
Boland — Yea
May — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Colvin — Yea
Moffitt — Yea
Coulson — Nay
Myers — Yea
Hultgren — Nay
Jefferson — Nay
Jenisch — Yea
Lang — Yea
Leitch — Yea
Lindner — Yea
Mathias — Yea
Mautino — Yea
McAuliffe — Yea
Lyons, Eileen — Yea
McCarthy — Yea
Reitz — Yea
Lyons, Joseph — Yea
McKeon — Yea
Mendoza — Yea
Meyer — Yea
Molaro — Yea
Mulligan — Yea
Scully — Yea
Soto — Yea
Tryon — Yea
McGuire — Yea
Turner — Yea
Bradley, Richard — Yea
Brady — Yea
Mitchell, Jerry — Yea
Hannig — Yea
Burke — Yea
Sullivan — Yea
Howard — Yea
Dunkin — Yea
Eddy — Yea
Flowers — Yea
Fritchey — Yea
Froehlich — Yea
Giles — Yea
Graham — Yea
Granberg — Yea
Hamos — Yea
Hassert — Yea
Holbrook — Yea
Krause — Yea
Madigan — Yea
Watson — Yea
Jones — Yea
Munson — Nay
Nekritz — Yea
Osmond — Yea
Parke — Yea
Phelps — Nay
Bradley, John — Nay
Pihos — Not Voting
Mitchell, Bill — Nay
Tenhouse — Nay
Verschoore — Nay
Wait — Yea
Washington — Yea
Davis, Monique — Nay
Bailey — Not Voting
Winters — Yea
Yarbrough — Yea
Younge — Yea
Chavez — Nay
Churchill — Nay
Cross — Yea
Cultra — Yea
Currie — Yea
D'Amico — Nay
Daniels — Yea
Dugan — Nay
Dunn — Nay
Flider — Nay
Franks — Nay
Gordon — Nay
Jakobsson — Nay
Kosel — Nay
Osterman — Yea
Patterson — Yea
Poe — Yea
Pritchard — Yea
Ramey — Yea
Reis — Yea
Ryg — Yea
Chapa LaVia — Nay
Eva-Dina Delgado Democrat Yea
Jay Hoffman Democrat Yea
Lakesia Collins Democrat Yea
Michael J. Kelly Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Not Voting
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Yea
Chapin Rose Republican Yea
Chris Miller Republican Yea

Official roll call →

Motion

Passed 39 Yea · 18 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 341702
Democrat 5000
Republican 0100
Total 391802
% of votes cast 66%31%0%3%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Sieben — Yea
Silverstein — Not Voting
Maloney — Yea
Althoff — Yea
Martinez — Yea
Axley — Nay
Bomke — Nay
Burzynski — Nay
Haine — Yea
Halvorson — Yea
Forby — Yea
Lauzen — Nay
Link — Yea
Luechtefeld — Nay
Munoz — Yea
Meeks — Yea
Millner — Yea
Sullivan, J. — Yea
Radogno — Nay
Jacobs — Yea
Raoul — Yea
Cullerton — Yea
Jones, W. — Yea
Schoenberg — Yea
Shadid — Yea
Trotter — Yea
Viverito — Yea
Brady — Nay
Wilhelmi — Nay
Petka — Nay
Jones, J. — Nay
Watson — Nay
Demuzio — Nay
Winkel — Yea
Clayborne — Yea
Cronin — Yea
Crotty — Yea
Dahl — Yea
DeLeo — Yea
Dillard — Yea
Garrett — Yea
Geo-Karis — Nay
Hendon — Yea
Pankau — Nay
Peterson — Yea
Rauschenberger — Not Voting
Righter — Nay
Risinger — Nay
Ronen — Yea
Roskam — Nay
Rutherford — Yea
del Valle — Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Nay

Official roll call →

Third Reading

Passed 73 Yea · 42 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 653803
Democrat 8100
Republican 0300
Total 734203
% of votes cast 62%36%0%3%
How each member voted (118)
Member Party Vote
Moffitt — Yea
Molaro — Yea
Pihos — Yea
Scully — Yea
Soto — Yea
Turner — Yea
McGuire — Yea
Bradley, Richard — Yea
Brady — Yea
Hannig — Yea
Burke — Yea
Sullivan — Yea
Mitchell, Jerry — Yea
Dunkin — Yea
Eddy — Yea
Flowers — Yea
Froehlich — Yea
Giles — Yea
Graham — Yea
Granberg — Yea
Hamos — Yea
Holbrook — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Nay
Schock — Not Voting
Lang — Yea
Acevedo — Yea
Bassi — Nay
Mathias — Yea
Beaubien — Yea
Beiser — Nay
Bellock — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Nay
May — Nay
Bost — Yea
Brauer — Nay
Brosnahan — Nay
Coulson — Nay
Hassert — Yea
Myers — Nay
Hultgren — Nay
Jefferson — Nay
Jenisch — Yea
Leitch — Yea
Lindner — Yea
Bailey — Yea
McAuliffe — Yea
Lyons, Eileen — Yea
Mendoza — Yea
Reitz — Yea
Lyons, Joseph — Yea
Millner — Yea
Howard — Yea
Krause — Yea
Madigan — Yea
Jones — Yea
McCarthy — Nay
McKeon — Not Voting
Meyer — Nay
Mulligan — Yea
Munson — Nay
Nekritz — Yea
Osmond — Yea
Parke — Yea
Phelps — Nay
Pritchard — Nay
Bradley, John — Nay
Sommer — Nay
Tenhouse — Nay
Tryon — Nay
Mitchell, Bill — Nay
Verschoore — Nay
Wait — Yea
Washington — Not Voting
Winters — Yea
Yarbrough — Yea
Watson — Nay
Younge — Yea
Davis, Monique — Nay
Chavez — Nay
Churchill — Nay
Colvin — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
D'Amico — Nay
Daniels — Yea
Dugan — Nay
Dunn — Nay
Flider — Nay
Franks — Nay
Fritchey — Nay
Gordon — Nay
Jakobsson — Nay
Kosel — Nay
Osterman — Yea
Patterson — Yea
Poe — Yea
Reis — Nay
Ryg — Nay
Chapa LaVia — Nay
Eva-Dina Delgado Democrat Yea
Jay Hoffman Democrat Yea
Lakesia Collins Democrat Yea
Michael J. Kelly Democrat Yea
Nicholas K. Smith Democrat Yea
Patrick J. Joyce Democrat Nay
Robert "Bob" Rita Democrat Yea
Sara Feigenholtz Democrat Yea
William "Will" Davis Democrat Yea
Brad Stephens Republican Nay
Chapin Rose Republican Nay
Chris Miller Republican Nay

Official roll call →

Motion

Passed 35 Yea · 20 Nay · 4 Other
Party YeaNayPresentNot Voting
Unaffiliated 301904
Democrat 5000
Republican 0100
Total 352004
% of votes cast 59%34%0%7%
How each member voted (59)
Member Party Vote
Sandoval — Yea
Silverstein — Yea
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bomke — Nay
Burzynski — Nay
Clayborne — Yea
DeLeo — Yea
Haine — Yea
Halvorson — Yea
Link — Yea
Meeks — Yea
Peterson — Yea
Munoz — Yea
Shadid — Yea
Sullivan, D. — Yea
Trotter — Yea
Sullivan, J. — Yea
Viverito — Yea
Jacobs — Yea
Cullerton — Yea
Demuzio — Yea
Crotty — Yea
Dillard — Yea
Garrett — Yea
Hendon — Yea
Lauzen — Nay
Brady — Nay
Petka — Nay
Jones, J. — Nay
Watson — Nay
Jones, W. — Nay
Luechtefeld — Not Voting
Schoenberg — Nay
Sieben — Nay
Wilhelmi — Nay
Winkel — Nay
Wojcik — Nay
Cronin — Not Voting
Dahl — Nay
Forby — Yea
Geo-Karis — Not Voting
Pankau — Nay
Radogno — Nay
Raoul — Yea
Rauschenberger — Not Voting
Righter — Nay
Risinger — Nay
Ronen — Yea
Roskam — Nay
Rutherford — Yea
del Valle — Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Yea
Kimberly A. Lightford Democrat Yea
Lakesia Collins Democrat Yea
Mattie Hunter Democrat Yea
Dave Syverson Republican Nay

Official roll call →

Subjects

taxation
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Frequently asked questions

What does SB 272 do?
Amends the Illinois Municipal Code. Provides that the rates of the Non-Home Rule Municipal Retailers' Occupation Tax Act, the Non-Home Rule Municipal Service Occupation Tax Act, and the Non-Home Rule Municipal Use Tax Act may not exceed 1% (now, the rates may not exceed 1/2 of 1%).
Who sponsors SB 272?
SB 272 is sponsored by Kimberly A. Lightford (Democrat) and Deborah L. Graham.
What is the current status of SB 272?
This bill has been enacted into law. Introduced February 03, 2005. Enacted.
Where can I track SB 272?
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