HB 5807

Select Language
  ×
The Illinois General Assembly offers the Google Translate™ service for visitor convenience. In no way should it be considered accurate as to the translation of any content herein.
Visitors of the Illinois General Assembly website are encouraged to use other translation services available on the internet.
The English language version is always the official and authoritative version of this website.
NOTE: To return to the original English language version, select the "Show Original" button on the Google Translate™ menu bar at the top of the window.
  Choose Language
  English
  Afrikaans
  Albanian
  Arabic
  Armenian
  Azerbaijani
  Basque
  Bengali
  Bosnian
  Catalan
  Croatian
  Czech
  Danish
  Dutch
  Esperanto
  Estonian
  Filipino
  Finnish
  French
  Galician
  Georgian
  German
  Greek
  Gujarati
  Haitian Creole
  Hausa
  Hawaiian
  Hebrew
  Hindi
  Hungarian
  Icelandic
  Indonesian
  Interlingua
  Interlingue
  Inuktitut
  Irish
  Italian
  Japanese
  Javanese
  Kannada
  Khmer
  Korean
  Latin
  Latvian
  Lithuanian
  Luxembourgish
  Macedonian
  Malagasy
  Malayalam
  Maltese
  Maori
  Marathi
  Myanmar
  Nepali
  Norwegian
  Odia
  Pashto
  Punjabi
  Romanian
  Russian
  Samoan
  Sango
  Sanskrit
  Sardinian
  Sindhi
  Sinhala
  Slovak
  Slovenian
  Somali
  Southern Sotho
  Spanish
  Sundanese
  Swahili
  Swedish
  Tamil
  Telugu
  Thai
  Tigrinya
  Tonga
  Turkish
  Ukrainian
  Urdu
  Vietnamese
  Welsh
  Xhosa
  Yiddish
  Yoruba
  Zulu
  Powered by Translate
  Close
Illinois General Assembly
Top Navigation Bar
  Translate
  Learn
  Select General Assembly
  Search the 104th General Assembly
  Enter search terms for legislation, members, committees, or schedules.
  ILGA.GOV
Mobile Top Bar
  Search the 104th General Assembly
  Enter keywords to search the Illinois General Assembly website.
Full Text of HB5807
Home
Legislation
Full Text
	HB5807 - 104th General Assembly
		Bill Status
		Full Text
		Votes
		Witness Slips
	Select Menu
	Bill Status
	Full Text
	Votes
	Witness Slips
	Printer Friendly Version
			Introduced
		Printer Friendly Version
		Introduced
			 Open PDF
104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB5807
Introduced , by Rep. Travis Weaver
SYNOPSIS AS INTRODUCED:
35 ILCS 190/Act rep.
55 ILCS 5/5-1009	  from Ch. 34, par. 5-1009
65 ILCS 5/8-11-6a	  from Ch. 24, par. 8-11-6a
Repeals the Targeted Advertising Services Tax Act. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective immediately.
LRB104 22392 HLH 38835 b
A BILL FOR
		HB5807		LRB104 22392 HLH 38835 b
1    AN ACT concerning revenue.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    (35 ILCS 190/Act rep.)
5    Section 5. The Targeted Advertising Services Tax Act is
6repealed.
7    Section 10. The Counties Code is amended by changing
8Section 5-1009 as follows:
9    (55 ILCS 5/5-1009)  (from Ch. 34, par. 5-1009)
10    Sec. 5-1009. Limitation on home rule powers. Except as
11provided in Sections 5-1006, 5-1006.5, 5-1006.8, 5-1006.9,
125-1007, and 5-1008, on and after September 1, 1990, no home
13rule county has the authority to impose, pursuant to its home
14rule authority, a retailers' occupation tax, service
15occupation tax, use tax, sales tax, or other tax on the use,
16sale, or purchase of tangible personal property based on the
17gross receipts from such sales or the selling or purchase
18price of said tangible personal property. Notwithstanding the
19foregoing, this Section does not preempt any home rule imposed
20tax such as the following: (1) a tax on alcoholic beverages,
21whether based on gross receipts, volume sold, or any other
22measurement; (2) a tax based on the number of units of
		HB5807	- 2 -	LRB104 22392 HLH 38835 b
1cigarettes or tobacco products; (3) a tax, however measured,
2based on the use of a hotel or motel room or similar facility;
3(4) a tax, however measured, on the sale or transfer of real
4property; (5) a tax, however measured, on lease receipts; (6)
5a tax on food prepared for immediate consumption and on
6alcoholic beverages sold by a business which provides for on
7premise consumption of said food or alcoholic beverages; or
8(7) other taxes not based on the selling or purchase price or
9gross receipts from the use, sale, or purchase of tangible
10personal property. This Section does not preempt a home rule
11county from imposing a tax, however measured, on the use, for
12consideration, of a parking lot, garage, or other parking
13facility.
14    On and after December 1, 2019, no home rule county has the
15authority to impose, pursuant to its home rule authority, a
16tax, however measured, on sales of aviation fuel, as defined
17in Section 3 of the Retailers' Occupation Tax Act, unless the
18tax revenue is expended for airport-related purposes. For
19purposes of this Section, "airport-related purposes" has the
20meaning ascribed in Section 6z-20.2 of the State Finance Act.
21Aviation fuel shall be excluded from tax only for so long as
22the revenue use requirements of 49 U.S.C. 47017(b) and 49
23U.S.C. 47133 are binding on the county.
24    [On and after the effective date of this amendatory Act of ]
25[the 104th General Assembly, no home rule county has the ]
26[authority to impose, pursuant to its home rule authority, a ]
		HB5807	- 3 -	LRB104 22392 HLH 38835 b
1[tax, however measured, on sales of targeted advertising ]
2[services, as defined in Section 1-10 of the Targeted ]
3[Advertising Services Tax Act, an occupation tax, use tax, ]
4[sales tax, or other tax on the use, sale, or purchase of ]
5[targeted advertising services based on the gross receipts from ]
6[such sales or the selling or purchase price of said targeted ]
7[advertising services.]
8    This Section is a limitation, pursuant to subsection (g)
9of Section 6 of Article VII of the Illinois Constitution, on
10the power of home rule units to tax. The changes made to this
11Section by Public Act 101-10 are a denial and limitation of
12home rule powers and functions under subsection (g) of Section
136 of Article VII of the Illinois Constitution.
14(Source: P.A. 103-781, eff. 8-5-24; 104-417, eff. 8-15-25;
15104-468, eff. 6-16-26.)
16    Section 15. The Illinois Municipal Code is amended by
17changing Section 8-11-6a as follows:
18    (65 ILCS 5/8-11-6a)  (from Ch. 24, par. 8-11-6a)
19    Sec. 8-11-6a. Home rule municipalities; preemption of
20certain taxes. Except as provided in Sections 8-11-1, 8-11-5,
218-11-6, 8-11-6b, 8-11-6c, 8-11-23, 8-11-24, and 11-74.3-6 on
22and after September 1, 1990, no home rule municipality has the
23authority to impose, pursuant to its home rule authority, a
24retailer's occupation tax, service occupation tax, use tax,
		HB5807	- 4 -	LRB104 22392 HLH 38835 b
1sales tax or other tax on the use, sale or purchase of tangible
2personal property based on the gross receipts from such sales
3or the selling or purchase price of said tangible personal
4property. Notwithstanding the foregoing, this Section does not
5preempt any home rule imposed tax such as the following: (1) a
6tax on alcoholic beverages, whether based on gross receipts,
7volume sold or any other measurement; (2) a tax based on the
8number of units of cigarettes or tobacco products (provided,
9however, that a home rule municipality that has not imposed a
10tax based on the number of units of cigarettes or tobacco
11products before July 1, 1993, shall not impose such a tax after
12that date); (3) a tax, however measured, based on the use of a
13hotel or motel room or similar facility; (4) a tax, however
14measured, on the sale or transfer of real property; (5) a tax,
15however measured, on lease receipts; (6) a tax on food
16prepared for immediate consumption and on alcoholic beverages
17sold by a business which provides for on premise consumption
18of said food or alcoholic beverages; or (7) other taxes not
19based on the selling or purchase price or gross receipts from
20the use, sale or purchase of tangible personal property. This
21Section does not preempt a home rule municipality with a
22population of more than 2,000,000 from imposing a tax, however
23measured, on the use, for consideration, of a parking lot,
24garage, or other parking facility. This Section is not
25intended to affect any existing tax on food and beverages
26prepared for immediate consumption on the premises where the
		HB5807	- 5 -	LRB104 22392 HLH 38835 b
1sale occurs, or any existing tax on alcoholic beverages, or
2any existing tax imposed on the charge for renting a hotel or
3motel room, which was in effect January 15, 1988, or any
4extension of the effective date of such an existing tax by
5ordinance of the municipality imposing the tax, which
6extension is hereby authorized, in any non-home rule
7municipality in which the imposition of such a tax has been
8upheld by judicial determination, nor is this Section intended
9to preempt the authority granted by Public Act 85-1006. On and
10after December 1, 2019, no home rule municipality has the
11authority to impose, pursuant to its home rule authority, a
12tax, however measured, on sales of aviation fuel, as defined
13in Section 3 of the Retailers' Occupation Tax Act, unless the
14tax is not subject to the revenue use requirements of 49 U.S.C.
1547107(b) and 49 U.S.C. 47133, or unless the tax revenue is
16expended for airport-related purposes. For purposes of this
17Section, "airport-related purposes" has the meaning ascribed
18in Section 6z-20.2 of the State Finance Act. Aviation fuel
19shall be excluded from tax only if, and for so long as, the
20revenue use requirements of 49 U.S.C. 47107(b) and 49 U.S.C.
2147133 are binding on the municipality. [On and after the ]
22[effective date of this amendatory Act of the 104th General ]
23[Assembly, no home rule municipality has the authority to ]
24[impose, pursuant to its home rule authority, a tax, however ]
25[measured, on sales of targeted advertising services, as ]
26[defined in Section 1-10 of the Targeted Advertising Services ]
		HB5807	- 6 -	LRB104 22392 HLH 38835 b
1[Tax Act, an occupation tax, use tax, sales tax, or other tax on ]
2[the use, sale, or purchase of targeted advertising services ]
3[based on the gross receipts from such sales or the selling or ]
4[purchase price of said targeted advertising services.] This
5Section is a limitation, pursuant to subsection (g) of Section
66 of Article VII of the Illinois Constitution, on the power of
7home rule units to tax. The changes made to this Section by
8Public Act 101-10 are a denial and limitation of home rule
9powers and functions under subsection (g) of Section 6 of
10Article VII of the Illinois Constitution.
11(Source: P.A. 103-781, eff. 8-5-24; 104-468, eff. 6-16-26.)
12    Section 99. Effective date. This Act takes effect upon
13becoming law.