093_SB0594ham004
LRB093 10783 MKM 16444 a
1 AMENDMENT TO SENATE BILL 594
2 AMENDMENT NO. . Amend Senate Bill 594, AS AMENDED,
3 with reference to page and line numbers of House Amendment
4 No. 2, on page 1, by replacing line 6 with the following:
5 "changing Sections 8-11-1.1 and 8-11-6a as follows:
6 (65 ILCS 5/8-11-1.1) (from Ch. 24, par. 8-11-1.1)
7 Sec. 8-11-1.1. Non-home rule municipalities; imposition
8 of taxes.
9 (a) The corporate authorities of a non-home rule
10 municipality may, upon approval of the electors of the
11 municipality pursuant to subsection (b) of this Section,
12 impose by ordinance or resolution the tax authorized in
13 Sections 8-11-1.3, 8-11-1.4 and 8-11-1.5 of this Act.
14 (b) The corporate authorities of the municipality may by
15 ordinance or resolution call for the submission to the
16 electors of the municipality the question of whether the
17 municipality shall impose such tax. Such question shall be
18 certified by the municipal clerk to the election authority in
19 accordance with Section 28-5 of the Election Code and shall
20 be in a form in accordance with Section 16-7 of the Election
21 Code.
22 If a majority of the electors in the municipality voting
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1 upon the question vote in the affirmative, such tax shall be
2 imposed.
3 An ordinance or resolution imposing the tax of not more
4 than 1/2 of 1% hereunder or discontinuing the same shall be
5 adopted and a certified copy thereof, together with a
6 certification that the ordinance or resolution received
7 referendum approval in the case of the imposition of such
8 tax, filed with the Department of Revenue, on or before the
9 first day of June, whereupon the Department shall proceed to
10 administer and enforce the additional tax or to discontinue
11 the tax, as the case may be, as of the first day of September
12 next following such adoption and filing. Beginning January 1,
13 1992, an ordinance or resolution imposing or discontinuing
14 the tax hereunder shall be adopted and a certified copy
15 thereof filed with the Department on or before the first day
16 of July, whereupon the Department shall proceed to administer
17 and enforce this Section as of the first day of October next
18 following such adoption and filing. Beginning January 1,
19 1993, an ordinance or resolution imposing or discontinuing
20 the tax hereunder shall be adopted and a certified copy
21 thereof filed with the Department on or before the first day
22 of October, whereupon the Department shall proceed to
23 administer and enforce this Section as of the first day of
24 January next following such adoption and filing. Beginning
25 October 1, 2002, an ordinance or resolution imposing or
26 discontinuing the tax under this Section or effecting a
27 change in the rate of tax must either (i) be adopted and a
28 certified copy of the ordinance or resolution filed with the
29 Department on or before the first day of April, whereupon the
30 Department shall proceed to administer and enforce this
31 Section as of the first day of July next following the
32 adoption and filing; or (ii) be adopted and a certified copy
33 of the ordinance or resolution filed with the Department on
34 or before the first day of October, whereupon the Department
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1 shall proceed to administer and enforce this Section as of
2 the first day of January next following the adoption and
3 filing. If an ordinance or resolution imposing or
4 discontinuing the tax under this Section or effecting a
5 change in the rate of tax is adopted and a certified copy is
6 filed with the Department on or after April 2, 2003 and on or
7 before June 1, 2003, then the Department shall proceed to
8 administer and enforce this Section as of September 1, 2003.
9 Beginning June 2, 2003, an ordinance or resolution imposing
10 or discontinuing the tax under this Section or effecting a
11 change in the rate of tax must either (i) be adopted and a
12 certified copy of the ordinance or resolution filed with the
13 Department on or before the first day of June, whereupon the
14 Department shall proceed to administer and enforce this
15 Section as of the first day of September next following the
16 adoption and filing; or (ii) be adopted and a certified copy
17 of the ordinance or resolution filed with the Department on
18 or before the first day of October, whereupon the Department
19 shall proceed to administer and enforce this Section as of
20 the first day of January next following the adoption and
21 filing. A non-home rule municipality may file a certified
22 copy of an ordinance or resolution, with a certification that
23 the ordinance or resolution received referendum approval in
24 the case of the imposition of the tax, with the Department of
25 Revenue, as required under this Section, only after October
26 2, 2000.
27 The tax authorized by this Section may not be more than
28 1/2 of 1% and may be imposed only in 1/4% increments.
29 (Source: P.A. 91-51, eff. 6-30-99; 91-649, eff. 1-1-00;
30 92-739, eff. 1-1-03.)".