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| Public Act 096-0010 |
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AN ACT concerning revenue.
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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 Illinois Municipal Code is amended by | ||||
changing Section 8-11-1.1 as follows:
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(65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
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Sec. 8-11-1.1. Non-home rule municipalities; imposition of | ||||
taxes.
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(a) The corporate authorities of a non-home rule
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municipality
may, upon approval of the electors of the | ||||
municipality pursuant to
subsection (b) of this Section, impose | ||||
by ordinance or resolution the tax authorized in Sections | ||||
8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
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(b) 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.
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If a majority of the electors in the municipality voting | ||||
upon the
question vote in the affirmative, such tax shall be | ||||
imposed.
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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, 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,
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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 shall be adopted and a certified copy
thereof filed | ||
with the Department on or before the first day of October,
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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, | ||
an ordinance or resolution imposing or
discontinuing the tax
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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
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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.
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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
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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.
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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 | ||
changes the tax rate on or before May 20, 2009, then that | ||
ordinance or resolution, together with a certification that the
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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
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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,
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2000.
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The tax authorized by this Section may not be more than 1% | ||
and
may be imposed only in 1/4% increments.
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(Source: P.A. 94-679, eff. 1-1-06; 95-8, eff. 6-29-07.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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