99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016
SB2341
 
Introduced 1/28/2016, by Sen. Matt Murphy
 
SYNOPSIS AS INTRODUCED:



55 ILCS 5/5-1009.1 new
65 ILCS 5/8-11-22 new

 Amends the Counties Code and the Illinois Municipal Code. Provides that counties and municipalities, including home rule units, may not impose taxes, fees, or other assessments on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition. Provides that counties and municipalities may impose specific use and occupation taxes on firearms, firearm attachments, and firearm ammunition, provided that the rate of tax imposed by the county or municipality on firearms may not exceed the maximum rate of tax imposed by the county or municipality on other items of tangible personal property. Provides that the provisions of any municipal or county ordinance adopted on or before the effective date of the amendatory Act that impose a tax, fee, or other assessment on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition in a manner inconsistent with the provisions of the amendatory Act are invalid, and any such existing ordinances, as they apply to firearms, firearm attachments, or firearm ammunition, are void. Preempts home rule powers. Effective immediately.



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FISCAL NOTE ACT MAY APPLY
HOME RULE NOTE ACT MAY APPLY
 
 
A BILL FOR
 


SB2341LRB099 15790 HLH 42513 b



1 AN ACT concerning local government.


2 Be it enacted by the People of the State of Illinois,

3represented in the General Assembly:



4 Section 5. The Counties Code is amended by adding Section 
55-1009.1 as follows:

6 (55 ILCS 5/5-1009.1 new)
7 Sec. 5-1009.1. Limitation on taxes, fees, and assessments 
8on firearms, firearm attachments, and firearm ammunition. 
9 (a) Except as otherwise provided in this Section, no 
10county, including a home rule unit, may impose a tax, fee, or 
11other assessment on the use, sale, or purchase of firearms, 
12firearm attachments, or firearm ammunition. Notwithstanding 
13the provisions of this Section, if a county is authorized to 
14impose a tax under Section 5-1006 (Home Rule County Retailers' 
15Occupation Tax), Section 5-1006.5 (Special County Retailers' 
16Occupation Tax for Public Safety, Public Facilities, or 
17Transportation), Section 5-1006.7 (School Facility Occupation 
18Tax), Section 5-1007 (Home Rule County Service Occupation Tax), 
19Section 5-1008 (Home Rule County Use Tax), or Section 5-1008.5 
20(Rock Island County Use and Occupation Tax), then the county 
21may also impose that tax on firearms, firearm attachments, or 
22firearm ammunition, or any combination of those items; 
23provided, however, that the rate of tax imposed by the county 
 
 
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1on firearms, firearm attachments, and firearm ammunition under 
2the applicable Section may not exceed the maximum rate of tax 
3imposed by the county on other items of tangible personal 
4property under the same Section.
5 (b) The provisions of any county ordinance adopted on or 
6before the effective date of this amendatory Act of the 99th 
7General Assembly that impose a tax, fee, or other assessment on 
8the use, sale, or purchase of firearms, firearm attachments, or 
9firearm ammunition in a manner inconsistent with this Section 
10are invalid, and any such existing ordinances, as they apply to 
11firearms, firearm attachments, or firearm ammunition, are 
12void. 
13 (c) As used in this Section, the terms "firearm" and 
14"firearm ammunition" have the meanings given to those terms in 
15Section 1.1 of the Firearm Owners Identification Card Act. 
16 (d) This Section is a limitation, pursuant to subsection 
17(g) of Section 6 of Article VII of the Illinois Constitution, 
18on the power of home rule units to tax. 

19 Section 10. The Illinois Municipal Code is amended by 
20adding Section 8-11-22 as follows:

21 (65 ILCS 5/8-11-22 new)
22 Sec. 8-11-22. Limitation on taxes, fees, and assessments on 
23firearms, firearm attachments, and firearm ammunition.
24 (a) Except as otherwise provided in this Section, no 
 
 
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1municipality, including a home rule unit, may impose a tax, 
2fee, or other assessment on the use, sale, or purchase of 
3firearms, firearm attachments, or firearm ammunition. 
4Notwithstanding the provisions of this Section, if a 
5municipality is authorized to impose a tax under Section 8-11-1 
6(Home Rule Municipal Retailers' Occupation Tax), Section 
78-11-1.3 (Non-Home Rule Municipal Retailers' Occupation Tax), 
8Section 8-11-1.4 (Non-Home Rule Municipal Service Occupation 
9Tax), Section 8-11-1.5 (Non-Home Rule Municipal Use Tax), 
10Section 8-11-5 (Home Rule Municipal Service Occupation Tax), or 
11Section 8-11-6 (Home Rule Municipal Use Tax), then the 
12municipality may also impose that tax on firearms, firearm 
13attachments, or firearm ammunition, or any combination of those 
14items; provided, however, that the rate of tax imposed by the 
15municipality on firearms, firearm attachments, and firearm 
16ammunition under the applicable Section may not exceed the 
17maximum rate of tax imposed by the municipality on other items 
18of tangible personal property under the same Section. 
19 (b) The provisions of any municipal ordinance adopted on or 
20before the effective date of this amendatory Act of the 99th 
21General Assembly that impose a tax, fee, or other assessment on 
22the use, sale, or purchase of firearms, firearm attachments, or 
23firearm ammunition in a manner inconsistent with this Section 
24are invalid, and any such existing ordinances, as they apply to 
25firearms, firearm attachments, or firearm ammunition, are 
26void. 
 
 
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1 (c) As used in this Section, the terms "firearm" and 
2"firearm ammunition" have the meanings given to those terms in 
3Section 1.1 of the Firearm Owners Identification Card Act. 
4 (d) This Section is a limitation, pursuant to subsection 
5(g) of Section 6 of Article VII of the Illinois Constitution, 
6on the power of home rule units to tax. 


7 Section 99. Effective date. This Act takes effect upon 
8becoming law.