---
type: "Bill"
title: "MUNI CD-USE & OCC TAX"
description: "Amends the Illinois Municipal Code. Provides that the rates of the Non-Home Rule Municipal Retailers' Occupation Tax Act, the Non-Home Rule Municipal Service Occupation Tax Act, and the Non-Home Rule Municipal Use Tax Act may not exceed 1% (now, the rates may not exceed 1/2 of 1%)."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "94th"
identifier: "SB 272"
citation: "Illinois SB 272 (94th)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 49
vote_count: 4
first_action: "2005-02-03"
last_action: "2005-11-08"
source: "openstates"
source_identifier: "ocd-bill/9269362a-cdf2-471f-8c7b-873883c9bcb5"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=272&GAID=8&DocTypeID=SB&LegId=15599&SessionID=50&GA=94"
source_hash: "1042eb4e25e3f0ed8d151dda0135fc3e3087afa5033824331fc5591036694dd6"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-il"]
---

# Illinois SB 272 (94th) — MUNI CD-USE & OCC TAX

Amends the Illinois Municipal Code. Provides that the rates of the Non-Home Rule Municipal Retailers' Occupation Tax Act, the Non-Home Rule Municipal Service Occupation Tax Act, and the Non-Home Rule Municipal Use Tax Act may not exceed 1% (now, the rates may not exceed 1/2 of 1%).

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09400SB0272&GA=94&SessionId=50&DocTypeId=SB&LegID=15599&DocNum=272&GAID=8&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09400SB0272eng&GA=94&SessionId=50&DocTypeId=SB&LegID=15599&DocNum=272&GAID=8&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09400SB0272enr&GA=94&SessionId=50&DocTypeId=SB&LegID=15599&DocNum=272&GAID=8&Session=&print=true)

## Votes

- Motion — **92–23** (fail) · lower
- Third Reading — **73–42** (pass) · lower
- Motion — **35–20** (pass) · upper
- Motion — **39–18** (pass) · upper

## Sponsors

- Deborah L. Graham — cosponsor (person)
- Kimberly A. Lightford — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2005-02-03** Filed with Secretary by Sen. Kimberly A. Lightford `filing`
- **2005-02-03** First Reading `reading-1`
- **2005-02-03** Referred to Rules `referral-committee`
- **2005-02-17** Assigned to Revenue `referral-committee`
- **2005-02-24** Postponed - Revenue
- **2005-03-03** Do Pass Revenue; 006-004-000 `committee-passage`
- **2005-03-03** Placed on Calendar Order of 2nd Reading March 8, 2005
- **2005-03-08** Second Reading `reading-2`
- **2005-03-08** Placed on Calendar Order of 3rd Reading March 9, 2005
- **2005-03-09** Third Reading - Consideration Postponed `reading-3`
- **2005-03-09** Placed on Calendar - Consideration Postponed March 10, 2005
- **2005-04-15** Third Reading - Passed; 035-020-000 `reading-3, passage`
- **2005-04-15** Arrived in House `introduction`
- **2005-04-15** Placed on Calendar Order of First Reading `reading-1`
- **2005-04-15** Chief House Sponsor Rep. Eileen Lyons
- **2005-04-15** First Reading `reading-1`
- **2005-04-15** Referred to Rules Committee `referral-committee`
- **2005-04-27** Assigned to Executive Committee `referral-committee`
- **2005-04-27** Added Alternate Chief Co-Sponsor Rep. Karen A. Yarbrough
- **2005-04-28** Added Alternate Chief Co-Sponsor Rep. Frank J. Mautino
- **2005-04-28** Added Alternate Chief Co-Sponsor Rep. Sidney H. Mathias
- **2005-04-28** Added Alternate Chief Co-Sponsor Rep. Bob Biggins
- **2005-05-10** Added Alternate Co-Sponsor Rep. Deborah L. Graham
- **2005-05-13** Rule 19(a) / Re-referred to Rules Committee `referral-committee`
- **2005-05-19** Committee/Final Action Deadline Extended-9(b) May 31, 2005
- **2005-05-19** Assigned to Revenue Committee `referral-committee`
- **2005-05-19** Motion to Suspend Rule 25 - Prevailed
- **2005-05-19** Do Pass / Short Debate Revenue Committee; 010-001-000 `committee-passage`
- **2005-05-20** Placed on Calendar 2nd Reading - Short Debate
- **2005-05-24** Second Reading - Short Debate `reading-2`
- **2005-05-24** Placed on Calendar Order of 3rd Reading - Short Debate
- **2005-05-25** Third Reading - Short Debate - Passed 073-042-000 `reading-3, passage`
- **2005-05-25** Passed Both Houses
- **2005-06-23** Sent to the Governor `executive-receipt`
- **2005-08-12** Governor Vetoed `executive-veto`
- **2005-10-19** Placed Calendar Total Veto October 25, 2005
- **2005-10-19** Motion Filed Override Governor Veto Sen. Kimberly A. Lightford
- **2005-10-25** Added as Co-Sponsor Sen. Wendell E. Jones
- **2005-10-26** Added as Co-Sponsor Sen. Dan Cronin
- **2005-10-26** 3/5 Vote Required
- **2005-10-26** Override Governor Veto - Senate Passed 039-018-000
- **2005-10-27** Arrived in House `introduction`
- **2005-10-27** Placed on Calendar Total Veto November 2, 2005
- **2005-11-01** Motion Filed Override Governor Veto Rep. Eileen Lyons
- **2005-11-03** 3/5 Vote Required
- **2005-11-03** Override Governor Veto - House Passed 092-023-000
- **2005-11-03** Both Houses Override Total Veto `veto-override-passage`
- **2005-11-08** Effective Date January 1, 2006
- **2005-11-08** Public Act . . . . . . . . . 94-0679 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/9269362a-cdf2-471f-8c7b-873883c9bcb5`. Confidence: reported (aggregated from official Illinois legislature records).