Illinois 95th Regular Session Status: Enacted

HB 3091 — LOCAL GOVERNMENT-TECH

Last action — Public Act . . . . . . . . . 95-0544

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

This bill has been enacted into law. Introduced February 26, 2007. Enacted.

Prognosis

Likely to advance 70% · 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.

  • 1 sponsor

    0 primary, 1 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 3 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 Non-Home Rule Municipal Retailers' Occupation Tax Act in the Illinois Municipal Code. Makes a technical change in a Section authorizing the imposition of the tax.

Bill Text

What changed in the latest version

77 added · 440 removed

Plain-language change summary

The amended bill HB 3091 makes changes to how home rule municipalities can impose certain taxes. It specifies that these municipalities cannot set taxes on the sale or use of tangible personal property based on gross receipts, with a few exceptions like alcohol and real estate transactions. This change aims to clarify the limits of local tax authority and helps maintain consistency across municipalities, ensuring that local governments do not impose overlapping or excessive taxes on residents.

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HB3091 Engrossed LRB095 06286 HLH 26381 b AN ACT concerning local government.
HB3091 Enrolled LRB095 06286 HLH 26381 b AN ACT concerning local government.
The Illinois Municipal Code is amended by changing Sections 8-11-1 and 8-11-5 as follows:
The Illinois Municipal Code is amended by changing Section 8-11-6a and by adding Section 8-11-6c as follows:
(65 ILCS 5/8-11-1) (from Ch.
(65 ILCS 5/8-11-6a) (from Ch.
8-11-1) Sec.
8-11-6a) Sec.
8-11-1.
8-11-6a.
Home Rule Municipal Retailers’ Occupation Tax Act.
Home rule municipalities;
The corporate authorities of a home rule municipality may impose a tax upon all persons engaged in the business of selling tangible personal property, other than an item of tangible personal property titled or registered with an agency of this State’s government, at retail in the municipality on the gross receipts from these sales made in the course of such business.
preemption of certain taxes.
If imposed, the tax shall only be imposed in 1/4% increments.
Except as provided in Sections 8-11-1, 8-11-5, 8-11-6, 8-11-6b, 8-11-6c, and 11-74.3-6 on and after September 1, 1990, no home rule municipality has the authority to impose, pursuant to its home rule authority, a retailer’s 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.
On and after September 1, 1991, this additional tax may not be imposed on the sales of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food that has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
Notwithstanding the foregoing, this Section does not preempt any home rule imposed tax such as the following:
The tax imposed by a home rule municipality under this Section and all civil penalties that may be assessed as an HB3091 Engrossed - 2 - LRB095 06286 HLH 26381 b incident of the tax shall be collected and enforced by the State Department of Revenue.
(1) a tax on alcoholic beverages, whether based on gross receipts, volume sold or any other measurement;
The certificate of registration that is issued by the Department to a retailer under the Retailers’ Occupation Tax Act shall permit the retailer to engage in a business that 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.
(2) a tax based on the number of units of cigarettes or tobacco products (provided, however, that a home rule municipality that has not imposed a tax based on the number of units of cigarettes or tobacco products before HB3091 Enrolled - 2 - LRB095 06286 HLH 26381 b July 1, 1993, shall not impose such a tax after that date);
The Department shall have full power to administer and enforce this Section;
(3) a tax, however measured, based on the use of a hotel or motel room or similar facility;
to collect all taxes and penalties due hereunder;
(4) a tax, however measured, on the sale or transfer of real property;
to dispose of taxes and penalties so collected in the manner hereinafter provided;
(5) a tax, however measured, on lease receipts;
and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder.
(6) a tax on food prepared for immediate consumption and on alcoholic beverages sold by a business which provides for on premise consumption of said food or alcoholic beverages;
In the administration of, and compliance with, this Section the Department and persons who are subject to this Section shall 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, 1d, 1e, 1f, 1i, 1j, 1k, 1m, 1n, 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 HB3091 Engrossed - 3 - LRB095 06286 HLH 26381 b as if those provisions were set forth herein.
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.
No tax may be imposed by a home rule municipality under this Section unless the municipality also imposes a tax at the same rate under Section 8-11-5 of this Act.
This Section is not intended to affect any existing tax on food and beverages prepared for immediate consumption on the premises where the sale occurs, or any existing tax on alcoholic beverages, or any existing tax imposed on the charge for renting a hotel or motel room, which was in effect January 15, 1988, or any extension of the effective date of such an existing tax by ordinance of the municipality imposing the tax, which extension is hereby authorized, in any non-home rule municipality in which the imposition of such a tax has been upheld by judicial determination, nor is this Section intended to preempt the authority granted by Public Act 85-1006.
Persons subject to any tax imposed under the authority granted in this Section may reimburse themselves for their seller’s tax liability hereunder by separately stating that tax as an additional charge, which charge may be stated in combination, in a single amount, with State tax which sellers are required to collect under the Use Tax Act, pursuant to such bracket schedules as the Department may prescribe.
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.
Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing a credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified and to the person named in the notification from the Department.
The refund shall be paid by the State Treasurer out of the home rule municipal retailers’ occupation tax fund.
A municipality that has not otherwise imposed a tax under this Section may impose a tax, for a defined and limited period of time, under this Section that is limited to a defined geographic area within the municipality and that is limited to a tax at a rate not to exceed 2% on alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption.
The geographic area must be a defined, contiguous HB3091 Engrossed - 4 - LRB095 06286 HLH 26381 b area of no more than one square mile.
At the time the ordinance imposing the tax is adopted, the municipality must have obtained the certified written consent of at least three-fourths of the operators of the businesses upon which the tax will be imposed.
Proceeds of the tax shall be maintained by the municipality in a separate account and may be used only for the costs associated with land acquisition, design, construction, and maintenance of parking facilities within the defined geographic area.
This tax may not be imposed for longer than 25 years after the municipality first levies the tax.
The Department shall immediately pay over to the State Treasurer, ex officio, as trustee, all taxes and penalties collected hereunder.
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 retailers have paid taxes or penalties hereunder to the Department during the second preceding calendar month.
The amount to be paid to each municipality shall be the amount (not including credit memoranda) collected hereunder during the second preceding calendar month by the Department plus an amount the Department determines is necessary to offset any amounts that were erroneously paid to a different taxing body, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such municipality, and not including any amount that HB3091 Engrossed - 5 - LRB095 06286 HLH 26381 b the Department determines is necessary to offset any amounts that were payable to a different taxing body but were erroneously paid to the municipality.
Within 10 days after receipt by the Comptroller of the disbursement certification to the municipalities provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in the certification.
In addition to the disbursement required by the preceding paragraph and in order to mitigate delays caused by distribution procedures, an allocation shall, if requested, be made within 10 days after January 14, 1991, and in November of 1991 and each year thereafter, to each municipality that received more than $500,000 during the preceding fiscal year, (July 1 through June 30) whether collected by the municipality or disbursed by the Department as required by this Section.
Within 10 days after January 14, 1991, participating municipalities shall notify the Department in writing of their intent to participate.
In addition, for the initial distribution, participating municipalities shall certify to the Department the amounts collected by the municipality for each month under its home rule occupation and service occupation tax during the period July 1, 1989 through June 30, 1990.
The allocation within 10 days after January 14, 1991, shall be in an amount equal to the monthly average of these amounts, excluding the 2 months of highest receipts.
The HB3091 Engrossed - 6 - LRB095 06286 HLH 26381 b monthly average for the period of July 1, 1990 through June 30, 1991 will be determined as follows:
the amounts collected by the municipality under its home rule occupation and service occupation tax during the period of July 1, 1990 through September 30, 1990, plus amounts collected by the Department and paid to such municipality through June 30, 1991, excluding the 2 months of highest receipts.
The monthly average for each subsequent period of July 1 through June 30 shall be an amount equal to the monthly distribution made to each such municipality under the preceding paragraph during this period, excluding the 2 months of highest receipts.
The distribution made in November 1991 and each year thereafter under this paragraph and the preceding paragraph shall be reduced by the amount allocated and disbursed under this paragraph in the preceding period of July 1 through June 30.
The Department shall prepare and certify to the Comptroller for disbursement the allocations made in accordance with this paragraph.
For the purpose of determining the local governmental unit whose tax is applicable, a retail sale by a producer of coal or other mineral mined in Illinois is a sale at retail at the place where the coal or other mineral mined in Illinois is extracted from the earth.
This paragraph does not apply to coal or other mineral when it is delivered or shipped by the seller to the purchaser at a point outside Illinois so that the sale is exempt under the United States Constitution as a sale in interstate or foreign commerce.
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HB3091 Engrossed - 7 - LRB095 06286 HLH 26381 b Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the Constitution of the United States may not be made the subject of taxation by this State.
An ordinance or resolution imposing or discontinuing a tax hereunder or effecting a change in the rate thereof shall be adopted and a certified copy thereof filed with the Department on or before the first day of June, whereupon the Department shall proceed to administer and enforce this Section as of the first day of September next following the adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof 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.
Beginning January 1, 1993, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof 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 the adoption and filing.
However, a municipality located in a county with a population in excess of 3,000,000 that elected to become a home rule unit at the general primary election in 1994 may adopt an ordinance HB3091 Engrossed - 8 - LRB095 06286 HLH 26381 b or resolution imposing the tax under this Section and file a certified copy of the ordinance or resolution with the Department on or before July 1, 1994.
The Department shall then proceed to administer and enforce this Section as of October 1, 1994.
Beginning April 1, 1998, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof 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 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 the adoption and filing.
When certifying the amount of a monthly disbursement to a municipality under this Section, the Department shall increase or decrease the amount by an amount necessary to offset any misallocation of previous disbursements.
The offset amount shall be the amount erroneously disbursed within the previous 6 months from the time a misallocation is discovered.
Any unobligated balance remaining in the Municipal Retailers’ Occupation Tax Fund on December 31, 1989, which fund was abolished by Public Act 85-1135, and all receipts of municipal tax as a result of audits of liability periods prior to January 1, 1990, shall be paid into the Local Government Tax HB3091 Engrossed - 9 - LRB095 06286 HLH 26381 b Fund for distribution as provided by this Section prior to the enactment of Public Act 85-1135.
All receipts of municipal tax as a result of an assessment not arising from an audit, for liability periods prior to January 1, 1990, shall be paid into the Local Government Tax Fund for distribution before July 1, 1990, as provided by this Section prior to the enactment of Public Act 85-1135;
and on and after July 1, 1990, all such receipts shall be distributed as provided in Section 6z-18 of the State Finance Act.
As used in this Section, "municipal" and "municipality" means a city, village or incorporated town, including an incorporated town that has superseded a civil township.
This Section shall be known and may be cited as the Home Rule Municipal Retailers’ Occupation Tax Act.
90-689, eff.
93-1053, eff.
7-31-98;
1-1-05.) HB3091 Enrolled - 3 - LRB095 06286 HLH 26381 b (65 ILCS 5/8-11-6c new) Sec.
91-51, eff.
8-11-6c.
6-30-99.) (65 ILCS 5/8-11-5) (from Ch.
Home Rule food and beverage tax to support parking facilities.
24, par.
(a) In addition to any other tax that it is authorized to impose, a home rule municipality that has not imposed a tax under Section 8-11-1 or 8-11-5 may impose a tax, as limited by this Section, on the gross receipts from the sale of alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption.
8-11-5) Sec.
(b) If imposed, the tax may be imposed only for a defined and limited period of time and must be limited to a defined geographic area within the municipality.
8-11-5.
The defined geographic area must be a contiguous area of no more than one square mile.
Home Rule Municipal Service Occupation Tax Act.
The tax may be imposed only in 0.25% increments, and the rate of tax may not exceed 2%.
The corporate authorities of a home rule municipality may impose a tax upon all persons engaged, in such municipality, in the business of making sales of service at the same rate of tax imposed pursuant to Section 8-11-1, of the selling price of all tangible personal property transferred by such servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service.
At the time that the ordinance imposing the tax is adopted, the municipality must have obtained the certified written consent of at least three-fourths of the operators of the businesses upon which the tax will be imposed.
If imposed, such tax shall only be imposed in 1/4% increments.
On and after HB3091 Engrossed - 10 - LRB095 06286 HLH 26381 b September 1, 1991, this additional tax may not be imposed on the sales of food for human consumption which is to be consumed off the premises where it is sold (other than alcoholic beverages, soft drinks and food which has been prepared for immediate consumption) and prescription and nonprescription medicines, drugs, medical appliances and insulin, urine testing materials, syringes and needles used by diabetics.
The tax imposed by a home rule municipality pursuant to this Section and all civil penalties that may be assessed as an incident thereof shall be collected and enforced by the State Department of Revenue.
The certificate of registration which is issued by the 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 Department shall have full power to administer and enforce this Section;
to collect all taxes and penalties due hereunder;
to dispose of taxes and penalties so collected in the manner hereinafter provided, and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or penalty hereunder.
In the administration of, and compliance with, this Section the Department and persons who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers and duties, and be HB3091 Engrossed - 11 - LRB095 06286 HLH 26381 b subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of procedure, as are prescribed in Sections 1a-1, 2, 2a, 3 through 3-50 (in respect to all provisions therein other than the State rate of tax), 4 (except that the reference to the State shall be to the taxing municipality), 5, 7, 8 (except that the jurisdiction to which the tax shall be a debt to the extent indicated in that Section 8 shall be the taxing municipality), 9 (except as to the disposition of taxes and penalties collected, and except that the returned merchandise credit for this municipal tax may not be taken against any State tax), 10, 11, 12 (except the reference therein to Section 2b of the Retailers’ Occupation Tax Act), 13 (except that any reference to the State shall mean the taxing municipality), the first paragraph of Section 15, 16, 17 (except that credit memoranda issued hereunder may not be used to discharge any State tax liability), 18, 19 and 20 of the Service Occupation Tax Act and Section 3-7 of the Uniform Penalty and Interest Act, as fully as if those provisions were set forth herein.
No tax may be imposed by a home rule municipality pursuant to this Section unless such municipality also imposes a tax at the same rate pursuant to Section 8-11-1 of this Act.
Persons subject to any tax imposed pursuant to the 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 HB3091 Engrossed - 12 - LRB095 06286 HLH 26381 b 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.
Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing credit memorandum, the Department shall notify the State Comptroller, who shall cause the order to be drawn for the amount specified, and to the person named, in such notification from the Department.
Such refund shall be paid by the State Treasurer out of the home rule municipal retailers’ occupation tax fund.
A municipality that has not otherwise imposed a tax under this Section may impose a tax, for a defined and limited period of time, under this Section that is limited to a defined geographic area within the municipality and that is limited to a tax at a rate not to exceed 2% on alcoholic beverages, soft drinks, and food that has been prepared for immediate consumption.
The geographic area must be a defined, contiguous area of no more than one square mile.
At the time the ordinance imposing the tax is adopted, the municipality must have obtained the certified written consent of at least three-fourths of the operators of the businesses upon which the tax will be imposed.
Proceeds of the tax shall be maintained by the municipality in a separate account and may be used only for the costs associated with land acquisition, design, construction, and maintenance of parking facilities within the HB3091 Engrossed - 13 - LRB095 06286 HLH 26381 b defined geographic area.
The Department shall forthwith pay over to the State Treasurer, ex-officio, as trustee, all taxes and penalties collected hereunder.
(c) The municipality must maintain the proceeds of the tax in a separate account and may use those moneys only for the costs associated with land acquisition, design, construction, and maintenance of parking facilities within the defined geographic area.
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 suppliers and servicemen have paid taxes or penalties hereunder to the Department during the second preceding calendar month.
(d) The tax shall be administered by the municipality HB3091 Enrolled - 4 - LRB095 06286 HLH 26381 b imposing it.
The amount to be paid to each municipality shall be the amount (not including credit memoranda) collected hereunder during the second preceding calendar month by the Department, and not including an amount equal to the amount of refunds made during the second preceding calendar month by the Department on behalf of such municipality.
Section 99.
Within 10 days after receipt, by the Comptroller, of the disbursement certification to the municipalities, provided for in this Section to be given to the Comptroller by the Department, the Comptroller shall cause the orders to be drawn for the respective amounts in accordance with the directions contained in such certification.
In addition to the disbursement required by the preceding paragraph and in order to mitigate delays caused by distribution procedures, an allocation shall, if requested, be made within 10 days after January 14, 1991, and in November of 1991 and each year thereafter, to each municipality that HB3091 Engrossed - 14 - LRB095 06286 HLH 26381 b received more than $500,000 during the preceding fiscal year, (July 1 through June 30) whether collected by the municipality or disbursed by the Department as required by this Section.
Within 10 days after January 14, 1991, participating municipalities shall notify the Department in writing of their intent to participate.
In addition, for the initial distribution, participating municipalities shall certify to the Department the amounts collected by the municipality for each month under its home rule occupation and service occupation tax during the period July 1, 1989 through June 30, 1990.
The allocation within 10 days after January 14, 1991, shall be in an amount equal to the monthly average of these amounts, excluding the 2 months of highest receipts.
Monthly average for the period of July 1, 1990 through June 30, 1991 will be determined as follows:
the amounts collected by the municipality under its home rule occupation and service occupation tax during the period of July 1, 1990 through September 30, 1990, plus amounts collected by the Department and paid to such municipality through June 30, 1991, excluding the 2 months of highest receipts.
The monthly average for each subsequent period of July 1 through June 30 shall be an amount equal to the monthly distribution made to each such municipality under the preceding paragraph during this period, excluding the 2 months of highest receipts.
The distribution made in November 1991 and each year thereafter under this paragraph and the preceding paragraph shall be reduced by the HB3091 Engrossed - 15 - LRB095 06286 HLH 26381 b amount allocated and disbursed under this paragraph in the preceding period of July 1 through June 30.
The Department shall prepare and certify to the Comptroller for disbursement the allocations made in accordance with this paragraph.
Nothing in this Section shall be construed to authorize a municipality to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by this State.
An ordinance or resolution imposing or discontinuing a tax hereunder or effecting a change in the rate thereof shall be adopted and a certified copy thereof filed with the Department on or before the first day of June, whereupon the Department shall proceed to administer and enforce this Section as of the first day of September next following such adoption and filing.
Beginning January 1, 1992, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof 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.
Beginning January 1, 1993, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof 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 HB3091 Engrossed - 16 - LRB095 06286 HLH 26381 b first day of January next following such adoption and filing.
However, a municipality located in a county with a population in excess of 3,000,000 that elected to become a home rule unit at the general primary election in 1994 may adopt an ordinance or resolution imposing the tax under this Section and file a certified copy of the ordinance or resolution with the Department on or before July 1, 1994.
The Department shall then proceed to administer and enforce this Section as of October 1, 1994.
Beginning April 1, 1998, an ordinance or resolution imposing or discontinuing the tax hereunder or effecting a change in the rate thereof shall either (i) be adopted and a certified copy thereof 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 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 the adoption and filing.
Any unobligated balance remaining in the Municipal Retailers’ Occupation Tax Fund on December 31, 1989, which fund was abolished by Public Act 85-1135, and all receipts of municipal tax as a result of audits of liability periods prior to January 1, 1990, shall be paid into the Local Government Tax Fund, for distribution as provided by this Section prior to the enactment of Public Act 85-1135.
All receipts of municipal tax HB3091 Engrossed - 17 - LRB095 06286 HLH 26381 b as a result of an assessment not arising from an audit, for liability periods prior to January 1, 1990, shall be paid into the Local Government Tax Fund for distribution before July 1, 1990, as provided by this Section prior to the enactment of Public Act 85-1135, and on and after July 1, 1990, all such receipts shall be distributed as provided in Section 6z-18 of the State Finance Act.
As used in this Section, "municipal" and "municipality" means a city, village or incorporated town, including an incorporated town which has superseded a civil township.
This Section shall be known and may be cited as the Home Rule Municipal Service Occupation Tax Act.
(Source:
P.A.
90-689, eff.
7-31-98;
91-51, eff.
6-30-99.) Section 99.
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Action History

  1. Public Act . . . . . . . . . 95-0544

  2. Effective Date August 28, 2007

  3. Governor Approved

  4. Sent to the Governor

  5. Passed Both Houses

  6. Senate Floor Amendment No. 1 House Concurs 081-031-000

  7. Senate Floor Amendment No. 1 Motion to Concur Recommends be Adopted Rules Committee; 003-002-000

  8. Remove Chief Co-Sponsor Rep. Linda Chapa LaVia

  9. Senate Floor Amendment No. 1 Motion to Concur Referred to Rules Committee

  10. Senate Floor Amendment No. 1 Motion Filed Concur Rep. James H. Meyer

  11. Placed on Calendar Order of Concurrence Senate Amendment(s) 1

  12. Arrived in House

  13. Third Reading - Passed; 033-015-002

  14. Placed on Calendar Order of 3rd Reading

  15. Senate Floor Amendment No. 1 Adopted; Hultgren

  16. Recalled to Second Reading

  17. Rule 2-10 Third Reading Deadline Established As May 31, 2007

  18. Senate Floor Amendment No. 1 Recommend Do Adopt Revenue; 007-000-002

  19. Senate Floor Amendment No. 1 Rules Refers to Revenue

  20. Senate Floor Amendment No. 1 Referred to Rules

  21. Senate Floor Amendment No. 1 Filed with Secretary by Sen. Randall M. Hultgren

  22. Placed on Calendar Order of 3rd Reading May 16, 2007

  23. Second Reading

  24. Placed on Calendar Order of 2nd Reading May 15, 2007

  25. Do Pass Revenue; 008-001-001

  26. Assigned to Revenue

  27. Added as Alternate Chief Co-Sponsor Sen. Terry Link

  28. Referred to Rules

  29. First Reading

  30. Chief Senate Sponsor Sen. Randall M. Hultgren

  31. Placed on Calendar Order of First Reading

  32. Arrive in Senate

  33. Added Chief Co-Sponsor Rep. Angelo Saviano

  34. Added Chief Co-Sponsor Rep. Joe Dunn

  35. Third Reading - Short Debate - Passed 081-035-000

  36. Added Chief Co-Sponsor Rep. Linda Chapa LaVia

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

  38. House Floor Amendment No. 1 Adopted by Voice Vote

  39. Second Reading - Short Debate

  40. House Floor Amendment No. 1 Recommends Be Adopted Local Government Committee; 008-001-000

  41. House Floor Amendment No. 1 Rules Refers to Local Government Committee

  42. House Floor Amendment No. 1 Referred to Rules Committee

  43. House Floor Amendment No. 1 Filed with Clerk by Rep. James H. Meyer

  44. Chief Sponsor Changed to Rep. James H. Meyer

  45. Placed on Calendar 2nd Reading - Short Debate

  46. Do Pass / Short Debate Executive Committee; 013-000-000

  47. Assigned to Executive Committee

  48. Referred to Rules Committee

  49. First Reading

  50. Filed with the Clerk by Rep. Tom Cross

Sponsors

  • James H. Meyer · Cosponsor

Sponsorship breakdown

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0 sponsors · 1 co-sponsors · 182 not signed on · 12 voted No

Sponsors (0)

None.

Co-sponsors (1)

  • James H. Meyer

Not signed on (182)

182 members have not signed on to this bill.

Show all 182 →

"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

Concurrence, Amendment 1

Passed 81 Yea · 31 Nay · 6 Other
Party YeaNayPresentNot Voting
Unaffiliated 742506
Democrat 6300
Republican 1300
Total 813106
% of votes cast 69%26%0%5%
How each member voted (118)
Member Party Vote
Nekritz — Yea
Jefferies — Yea
Jefferson — Nay
Krause — Yea
Lang — Yea
Leitch — Yea
Lindner — Yea
Mathias — Yea
Reitz — Yea
McAuliffe — Yea
McCarthy — Yea
Lyons — Yea
Mendoza — Yea
Meyer — Yea
Moffitt — Yea
Mulligan — Yea
Myers — Yea
McGuire — Yea
Scully — Yea
Soto — Yea
Bradley, Richard — Yea
Tryon — Yea
Brady — Yea
Turner — Yea
Washington — Yea
Mitchell, Jerry — Yea
Burke — Yea
Sullivan — Yea
Hannig — Yea
Harris — Yea
Coladipietro — Yea
Colvin — Yea
Dunn — Yea
Durkin — Yea
Eddy — Yea
Flowers — Yea
Fortner — Yea
Fritchey — Yea
Froehlich — Yea
Golar — Yea
Gordon — Yea
Granberg — Yea
Hamos — Yea
Hassert — Yea
Howard — Yea
Madigan — Not Voting
Davis, Monique — Yea
Munson — Nay
Patterson — Not Voting
Pihos — Yea
Bradley, John — Nay
Mitchell, Bill — Nay
Schock — Nay
Sommer — Nay
Watson — Nay
Verschoore — Nay
Hernandez — Not Voting
Wait — Nay
Winters — Yea
Yarbrough — Yea
Younge — Yea
Cross — Yea
Cultra — Nay
Currie — Yea
D'Amico — Yea
Dugan — Nay
Dunkin — Not Voting
Flider — Nay
Franks — Nay
Graham — Not Voting
Holbrook — Nay
Jakobsson — Nay
Kosel — Nay
Osmond — Yea
Osterman — Yea
Phelps — Nay
Poe — Yea
Pritchard — Nay
Ramey — Yea
Reboletti — Nay
Reis — Nay
Riley — Yea
Ryg — Yea
Sacia — Yea
Saviano — Yea
Schmitz — Not Voting
Acevedo — Yea
Arroyo — Yea
Bassi — Yea
Beaubien — Yea
Beiser — Nay
Bellock — Yea
Berrios — Yea
Mautino — Yea
Biggins — Yea
Black — Yea
Boland — Nay
May — Yea
Bost — Yea
Brauer — Yea
Brosnahan — Yea
Cole — Nay
Coulson — Nay
Molaro — Yea
Chapa LaVia — Nay
Fred Crespo Democrat Nay
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Nay
Lakesia Collins Democrat Yea
Nicholas K. Smith Democrat Nay
Patrick J. Joyce Democrat Yea
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 Yea
Jil Tracy Republican Nay

Official roll call →

Third Reading

Passed 33 Yea · 15 Nay · 11 Other
Party YeaNayPresentNot Voting
Unaffiliated 281209
Republican 1000
Democrat 4302
Total 3315011
% of votes cast 56%25%0%19%
How each member voted (59)
Member Party Vote
Haine — Yea
Hendon — Yea
Hultgren — Yea
Link — Yea
Luechtefeld — Yea
Millner — Yea
Noland — Yea
Sieben — Yea
Brady — Yea
Viverito — Yea
Munoz — Yea
Cullerton — Yea
Jacobs — Yea
Wilhelmi — Yea
Watson — Yea
Crotty — Yea
Dahl — Yea
Frerichs — Yea
Kotowski — Nay
Lauzen — Not Voting
Sullivan — Nay
Demuzio — Nay
Jones, J. — Not Voting
Schoenberg — Nay
Silverstein — Not Voting
Trotter — Nay
Clayborne — Nay
Cronin — Not Voting
DeLeo — Not Voting
Dillard — Yea
Forby — Nay
Garrett — Nay
Halvorson — Not Voting
Pankau — Nay
Peterson — Yea
Radogno — Yea
Raoul — Yea
Righter — Yea
Risinger — Yea
Ronen — Nay
Rutherford — Yea
Sandoval — Not Voting
Maloney — Yea
Althoff — Yea
Martinez — Yea
Bomke — Not Voting
Bond — Nay
Burzynski — Nay
Meeks — Not Voting
David Koehler Democrat Yea
Don Harmon Democrat Yea
Emil Jones, III Democrat Nay
Eva-Dina Delgado Democrat Not Voting
Kimberly A. Lightford Democrat Not Voting
Lakesia Collins Democrat Yea
Laura M. Murphy Democrat Yea
Linda Holmes Democrat Nay
Mattie Hunter Democrat Nay
Dave Syverson Republican Yea

Official roll call →

Third Reading

Passed 81 Yea · 35 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 752802
Democrat 6300
Republican 0400
Total 813502
% of votes cast 69%30%0%2%
How each member voted (118)
Member Party Vote
Graham — Yea
Hassert — Yea
Myers — Yea
Jakobsson — Nay
Jefferies — Nay
Jefferson — Nay
Krause — Yea
Lang — Yea
Leitch — Yea
Madigan — Yea
May — Yea
McAuliffe — Yea
Reitz — Yea
McCarthy — Yea
Mendoza — Yea
Lyons — Yea
Meyer — Yea
Molaro — Yea
Mulligan — Yea
Nekritz — Yea
Osterman — Yea
Scully — Yea
Soto — Yea
Tryon — Yea
McGuire — Yea
Turner — Yea
Wait — Yea
Bradley, Richard — Yea
Washington — Yea
Brady — Yea
Winters — Yea
Mitchell, Jerry — Yea
Yarbrough — Yea
Younge — Yea
Burke — Yea
Sullivan — Yea
Hannig — Yea
Harris — Yea
Hernandez — Yea
Howard — Yea
Davis, Monique — Yea
Coladipietro — Yea
Colvin — Yea
Cross — Yea
Cultra — Yea
Currie — Yea
Dunkin — Yea
Dunn — Yea
Durkin — Yea
Eddy — Yea
Flowers — Yea
Fortner — Yea
Golar — Yea
Gordon — Yea
Granberg — Yea
Hamos — Yea
Munson — Nay
Bradley, John — Nay
Mitchell, Bill — Nay
Phelps — Nay
Schock — Nay
Sommer — Nay
Watson — Nay
Verschoore — Nay
Cole — Nay
Coulson — Nay
D'Amico — Nay
Dugan — Nay
Flider — Nay
Fritchey — Nay
Holbrook — Nay
Kosel — Not Voting
Osmond — Yea
Patterson — Not Voting
Pihos — Yea
Poe — Yea
Pritchard — Nay
Ramey — Yea
Reboletti — Nay
Reis — Nay
Riley — Yea
Ryg — Yea
Sacia — Nay
Saviano — Yea
Schmitz — Nay
Lindner — Yea
Acevedo — Yea
Arroyo — Yea
Bassi — Yea
Beaubien — Yea
Beiser — Nay
Mathias — Yea
Bellock — Yea
Berrios — Yea
Biggins — Yea
Mautino — Yea
Black — Yea
Boland — Nay
Bost — Yea
Brauer — Nay
Brosnahan — Nay
Moffitt — Yea
Franks — Nay
Froehlich — Yea
Chapa LaVia — Yea
Fred Crespo Democrat Nay
Jay Hoffman Democrat Yea
La Shawn K. Ford Democrat Yea
Lakesia Collins Democrat Yea
Nicholas K. Smith Democrat Nay
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
Jil Tracy Republican Nay

Official roll call →

Subjects

taxation technology
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Frequently asked questions

What does HB 3091 do?
Amends the Non-Home Rule Municipal Retailers' Occupation Tax Act in the Illinois Municipal Code. Makes a technical change in a Section authorizing the imposition of the tax.
Who sponsors HB 3091?
HB 3091 is sponsored by James H. Meyer.
What is the current status of HB 3091?
This bill has been enacted into law. Introduced February 26, 2007. Enacted.
Where can I track HB 3091?
Track HB 3091 free on One Click Politics — get push/email alerts when it moves.

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