§ 8-11-1.5 — Non-Home Rule Municipal Use Tax Act

Illinois § 8-11-1.5

• Jurisdiction: Illinois
• Topic: GOVERNMENT
• Ch. 65: MUNICIPALITIES
• Act 65 ILCS 5/: Illinois Municipal Code.
• Art.: Article 8 - Finance

Text

The corporate authorities of a non-home rule municipality may impose, by ordinance or resolution adopted in the manner described in Section 8-11-1.1, a tax upon the privilege of using, in such municipality, any item of tangible personal property which is purchased at retail from a retailer and which is titled or registered with an agency of this State's government. If imposed, the tax shall be based on the selling price of such tangible personal property, as "selling price" is defined in the Use Tax Act. The proceeds of the tax may be used for expenditure on public infrastructure or for property tax relief or both as defined in Section 8-11-1.2. If the tax is approved by referendum on or after July 14, 2010 (the effective date of Public Act 96-1057) and before August 5, 2024 (the effective date of Public Act 103-781), the corporate authorities of a non-home rule municipality may, until January 1, 2031, use the proceeds of the tax for expenditure on municipal operations, in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. If the tax is imposed by ordinance or resolution on or after August 5, 2024 (the effective date of Public Act 103-781), the corporate authorities of the non-home rule municipality may, until January 1, 2031, use the proceeds of the tax for expenditure on municipal operations in addition to or in lieu of any expenditure on public infrastructure or for property tax relief. The tax imposed may not be more than 1% and may be imposed only in 1/4% increments. Such tax shall be collected from persons whose Illinois address for title or registration purposes is given as being in such municipality. Such tax shall be collected by the municipality imposing such tax. A non-home rule municipality may not impose and collect the tax prior to January 1, 2002. This Section shall be known and may be cited as the "Non-Home Rule Municipal Use Tax Act".

Legislative History

(Source: P.A. 103-9, eff. 6-7-23; 103-1055, eff. 12-20-24.)