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Wednesday, February 8, 2017

Bill Would Put Time Limits on Non-Home Rule Municipal Sales Taxes

This morning, Illinois House Bill 2528 was introduced to amend various provisions of the counties code and municipal code regarding the county school facilities tax, county public safety tax, and the non-home rule municipal sales tax.
For municipalities, the proposed legislation would limit the time-frame for imposition of a non-home rule sales tax. Under state statute, a non-home rule municipality can impose up to a 1% sales tax if approved by referendum. Currently, there is no time limit for the tax - once imposed, it stays in effect until repealed. Under this proposed legislation, however, a non-home rule municipal sales tax imposed under this statutory authority must contain a "sunset" provision of not less than 5 and not more than 23 years.
The time limitation for these taxes would only apply to new sales taxes imposed after the effective date of the law (if passed) and would require the non-home rule municipality to identify the time-frame in the referendum question.

Post Authored by Julie Tappendorf


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