SB 3893

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Full Text of SB3893
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	SB3893 - 104th General Assembly
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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
SB3893
Introduced 2/6/2026, by Sen. Suzy Glowiak Hilton
SYNOPSIS AS INTRODUCED:
55 ILCS 5/5-1009	  from Ch. 34, par. 5-1009
65 ILCS 5/8-11-6a	  from Ch. 24, par. 8-11-6a
Amends the Counties Code and the Illinois Municipal Code. Provides that neither a county nor a municipality may impose a tax on businesses calculated based on the number of employees of the business. Effective immediately.
LRB104 17283 HLH 30705 b
A BILL FOR
		SB3893		LRB104 17283 HLH 30705 b
1    AN ACT concerning revenue.
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 changing
5Section 5-1009 as follows:
6    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
7    Sec. 5-1009. Limitation on home rule powers. Except as
8provided in Sections 5-1006, 5-1006.5, 5-1006.8, 5-1006.9,
95-1007, and 5-1008, on and after September 1, 1990, no home
10rule county has the authority to impose, pursuant to its home
11rule authority, a retailers' occupation tax, service
12occupation tax, use tax, sales tax, or other tax on the use,
13sale, or purchase of tangible personal property based on the
14gross receipts from such sales or the selling or purchase
15price of said tangible personal property. Notwithstanding the
16foregoing, this Section does not preempt any home rule imposed
17tax such as the following: (1) a tax on alcoholic beverages,
18whether based on gross receipts, volume sold, or any other
19measurement; (2) a tax based on the number of units of
20cigarettes or tobacco products; (3) a tax, however measured,
21based on the use of a hotel or motel room or similar facility;
22(4) a tax, however measured, on the sale or transfer of real
23property; (5) a tax, however measured, on lease receipts; (6)
		SB3893	- 2 -	LRB104 17283 HLH 30705 b
1a tax on food prepared for immediate consumption and on
2alcoholic beverages sold by a business which provides for on
3premise consumption of said food or alcoholic beverages; or
4(7) other taxes not based on the selling or purchase price or
5gross receipts from the use, sale, or purchase of tangible
6personal property. Notwithstanding any other provision of law, 
7a home rule county may not impose a tax on businesses 
8calculated based on the number of employees of the business.
9This Section does not preempt a home rule county from imposing
10a tax, however measured, on the use, for consideration, of a
11parking lot, garage, or other parking facility.
12    On and after December 1, 2019, no home rule county has the
13authority to impose, pursuant to its home rule authority, a
14tax, however measured, on sales of aviation fuel, as defined
15in Section 3 of the Retailers' Occupation Tax Act, unless the
16tax revenue is expended for airport-related purposes. For
17purposes of this Section, "airport-related purposes" has the
18meaning ascribed in Section 6z-20.2 of the State Finance Act.
19Aviation fuel shall be excluded from tax only for so long as
20the revenue use requirements of 49 U.S.C. 47017(b) and 49
21U.S.C. 47133 are binding on the county.
22    This Section is a limitation, pursuant to subsection (g)
23of Section 6 of Article VII of the Illinois Constitution, on
24the power of home rule units to tax. The changes made to this
25Section by Public Act 101-10 are a denial and limitation of
26home rule powers and functions under subsection (g) of Section
		SB3893	- 3 -	LRB104 17283 HLH 30705 b
16 of Article VII of the Illinois Constitution.
2(Source: P.A. 103-781, eff. 8-5-24; 104-417, eff. 8-15-25.)
3    Section 10. The Illinois Municipal Code is amended by
4changing Section 8-11-6a as follows:
5    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
6    Sec. 8-11-6a. Home rule municipalities; preemption of
7certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
88-11-6, 8-11-6b, 8-11-6c, 8-11-23, 8-11-24, and 11-74.3-6 on
9and after September 1, 1990, no home rule municipality has the
10authority to impose, pursuant to its home rule authority, a
11retailer's occupation tax, service occupation tax, use tax,
12sales tax or other tax on the use, sale or purchase of tangible
13personal property based on the gross receipts from such sales
14or the selling or purchase price of said tangible personal
15property. Notwithstanding the foregoing, this Section does not
16preempt any home rule imposed tax such as the following: (1) a
17tax on alcoholic beverages, whether based on gross receipts,
18volume sold or any other measurement; (2) a tax based on the
19number of units of cigarettes or tobacco products (provided,
20however, that a home rule municipality that has not imposed a
21tax based on the number of units of cigarettes or tobacco
22products before July 1, 1993, shall not impose such a tax after
23that date); (3) a tax, however measured, based on the use of a
24hotel or motel room or similar facility; (4) a tax, however
		SB3893	- 4 -	LRB104 17283 HLH 30705 b
1measured, on the sale or transfer of real property; (5) a tax,
2however measured, on lease receipts; (6) a tax on food
3prepared for immediate consumption and on alcoholic beverages
4sold by a business which provides for on premise consumption
5of said food or alcoholic beverages; or (7) other taxes not
6based on the selling or purchase price or gross receipts from
7the use, sale or purchase of tangible personal property.
8Notwithstanding any other provision of law, a home rule 
9municipality may not impose a tax on businesses calculated 
10based on the number of employees of the business. This Section
11does not preempt a home rule municipality with a population of
12more than 2,000,000 from imposing a tax, however measured, on
13the use, for consideration, of a parking lot, garage, or other
14parking facility. This Section is not intended to affect any
15existing tax on food and beverages prepared for immediate
16consumption on the premises where the sale occurs, or any
17existing tax on alcoholic beverages, or any existing tax
18imposed on the charge for renting a hotel or motel room, which
19was in effect January 15, 1988, or any extension of the
20effective date of such an existing tax by ordinance of the
21municipality imposing the tax, which extension is hereby
22authorized, in any non-home rule municipality in which the
23imposition of such a tax has been upheld by judicial
24determination, nor is this Section intended to preempt the
25authority granted by Public Act 85-1006. On and after December
261, 2019, no home rule municipality has the authority to
		SB3893	- 5 -	LRB104 17283 HLH 30705 b
1impose, pursuant to its home rule authority, a tax, however
2measured, on sales of aviation fuel, as defined in Section 3 of
3the Retailers' Occupation Tax Act, unless the tax is not
4subject to the revenue use requirements of 49 U.S.C. 47107(b)
5and 49 U.S.C. 47133, or unless the tax revenue is expended for
6airport-related purposes. For purposes of this Section,
7"airport-related purposes" has the meaning ascribed in Section
86z-20.2 of the State Finance Act. Aviation fuel shall be
9excluded from tax only if, and for so long as, the revenue use
10requirements of 49 U.S.C. 47107(b) and 49 U.S.C. 47133 are
11binding on the municipality. This Section is a limitation,
12pursuant to subsection (g) of Section 6 of Article VII of the
13Illinois Constitution, on the power of home rule units to tax.
14The changes made to this Section by Public Act 101-10 are a
15denial and limitation of home rule powers and functions under
16subsection (g) of Section 6 of Article VII of the Illinois
17Constitution.
18(Source: P.A. 103-781, eff. 8-5-24.)
19    Section 99. Effective date. This Act takes effect upon
20becoming law.