Illinois Statutes
§ 11-101-4
Illinois·Topic GOVERNMENT·Ch. 65 MUNICIPALITIES·Act 65 ILCS 5/ Illinois Municipal Code.·Art. Art 11 prec Div 16 - Health Regulations
(This Section may contain text from a Public Act with a delayed effective date ) Sec. 11-101-4. Joint-use airports; parking.
(a)As used in this Section, "joint-use airport" means an airport owned, in whole or in part, by a county, located in a county with a population of over 200,000 bordering the Mississippi River, and used by both military and civilian aircraft.
(b)A municipality may not levy or collect any use, occupation, privilege, or excise tax, including, but not limited to, a parking excise tax, on any transaction that occurs on the premises of a joint-use airport or on property that exclusively serves a joint-use airport. This subsection (b) is a denial and limitation of powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
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Legislative History
(Source: P.A. 104-444, eff. 6-1-26.)
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