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8.1 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | ||||
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| Bill | CTY CD-MUNI CD-REBATE OCC TAX | Amends the Counties Code and the Illinois Municipal Code. Provides that, on and after June 1, 2004, neither a county board nor the corporate authorities of a municipality nor a retailer may enter into any agreement to share or rebate any portion of retailers' occupation taxes generated by retail sales of tangible personal property if: (1) the tax on those retail sales, absent the agreement, would have been paid to another unit of local government; and (2) the retailer maintains, within that other unit of local government, a retail location or a warehouse from which the tangible personal property is delivered to purchasers. Authorizes any unit of local government denied retailers' occupation tax revenue because of such an agreement to file an action in circuit court against the municipality or the county. Provides that if the unit of local government prevails in the circuit court action, it is entitled to damages in the amount of the tax revenue it was denied as a result of the agreement, statutory interest, costs, reasonable attorneys' fees, and an amount equal to 50% of the tax. Provides that any agreement to share or rebate retailers' occupation taxes entered into prior to June 1, 2004 is not affected by the provisions of the amendatory Act. Preempts home rule. Effective immediately. | us/states/il | Illinois General Assembly | 93rd | HB 4705 | Illinois HB 4705 (93rd) |
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enacted | 3 | 49 | 3 | 2004-02-04 | 2004-08-12 | openstates | ocd-bill/c9a00e45-e6b5-4cb3-9477-537ebdb24c33 | http://ilga.gov/legislation/BillStatus.asp?DocNum=4705&GAID=3&DocTypeID=HB&LegId=9337&SessionID=3&GA=93 | f604c6db42891e13fd348a7f83ec443bea23594bcef75255452880be89753de6 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Illinois HB 4705 (93rd) — CTY CD-MUNI CD-REBATE OCC TAX
Amends the Counties Code and the Illinois Municipal Code. Provides that, on and after June 1, 2004, neither a county board nor the corporate authorities of a municipality nor a retailer may enter into any agreement to share or rebate any portion of retailers' occupation taxes generated by retail sales of tangible personal property if: (1) the tax on those retail sales, absent the agreement, would have been paid to another unit of local government; and (2) the retailer maintains, within that other unit of local government, a retail location or a warehouse from which the tangible personal property is delivered to purchasers. Authorizes any unit of local government denied retailers' occupation tax revenue because of such an agreement to file an action in circuit court against the municipality or the county. Provides that if the unit of local government prevails in the circuit court action, it is entitled to damages in the amount of the tax revenue it was denied as a result of the agreement, statutory interest, costs, reasonable attorneys' fees, and an amount equal to 50% of the tax. Provides that any agreement to share or rebate retailers' occupation taxes entered into prior to June 1, 2004 is not affected by the provisions of the amendatory Act. Preempts home rule. Effective immediately.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
Votes
- Third Reading — 114–1 (pass) · lower
- Third Reading — 56–0 (pass) · upper
- Concurrence — 117–0 (pass) · lower
Sponsors
- Eileen Lyons — primary (person)
- Jacqueline Y. Collins — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2004-02-04 Filed with the Clerk by Rep. Eileen Lyons
filing - 2004-02-04 Added Chief Co-Sponsor Rep. Ruth Munson
- 2004-02-04 Added Chief Co-Sponsor Rep. Barbara Flynn Currie
- 2004-02-04 First Reading
reading-1 - 2004-02-04 Referred to Rules Committee
referral-committee - 2004-02-09 Assigned to Revenue Committee
referral-committee - 2004-02-19 House Committee Amendment No. 1 Filed with Clerk by Revenue Committee
amendment-introduction - 2004-02-19 House Committee Amendment No. 1 Adopted in Revenue Committee; by Voice Vote
amendment-passage - 2004-02-19 Do Pass as Amended / Short Debate Revenue Committee; 008-000-001
committee-passage - 2004-02-19 Placed on Calendar 2nd Reading - Short Debate
- 2004-02-19 Added Chief Co-Sponsor Rep. Bob Biggins
- 2004-02-24 Second Reading - Short Debate
reading-2 - 2004-02-24 Placed on Calendar Order of 3rd Reading - Short Debate
- 2004-02-24 Added Co-Sponsor Rep. John J. Millner
- 2004-02-24 Added Co-Sponsor Rep. Patricia R. Bellock
- 2004-02-25 Added Chief Co-Sponsor Rep. Thomas Holbrook
- 2004-02-26 Added Co-Sponsor Rep. Jack D. Franks
- 2004-02-26 Added Co-Sponsor Rep. Linda Chapa LaVia
- 2004-02-26 Added Co-Sponsor Rep. Paul D. Froehlich
- 2004-02-26 Third Reading - Short Debate - Passed 114-001-000
reading-3, passage - 2004-03-02 Arrive in Senate
introduction - 2004-03-02 Placed on Calendar Order of First Reading March 3, 2004
reading-1 - 2004-03-02 Chief Senate Sponsor Sen. William E. Peterson
- 2004-03-03 First Reading
reading-1 - 2004-03-03 Referred to Rules
referral-committee - 2004-03-04 Added as Alternate Chief Co-Sponsor Sen. Christine Radogno
- 2004-03-25 Assigned to Revenue
referral-committee - 2004-04-21 Senate Committee Amendment No. 1 Filed with Secretary by Sen. William E. Peterson
amendment-introduction - 2004-04-21 Senate Committee Amendment No. 1 Referred to Rules
referral-committee - 2004-04-21 Senate Committee Amendment No. 1 Rules Refers to Revenue
- 2004-04-22 Senate Committee Amendment No. 1 Adopted
amendment-passage - 2004-04-22 Do Pass as Amended Revenue; 009-000-000
committee-passage - 2004-04-22 Placed on Calendar Order of 2nd Reading April 27, 2004
- 2004-04-22 Added as Alternate Co-Sponsor Sen. Jacqueline Y. Collins
- 2004-04-28 Second Reading
reading-2 - 2004-04-28 Placed on Calendar Order of 3rd Reading April 29, 2004
- 2004-04-28 Added as Alternate Chief Co-Sponsor Sen. Chris Lauzen
- 2004-05-05 Third Reading - Passed; 056-000-000
reading-3, passage - 2004-05-05 Arrived in House
introduction - 2004-05-05 Placed on Calendar Order of Concurrence Senate Amendment(s) 1
- 2004-05-11 Senate Committee Amendment No. 1 Motion Filed Concur Rep. Eileen Lyons
- 2004-05-11 Senate Committee Amendment No. 1 Motion to Concur Referred to Rules Committee
referral-committee - 2004-05-17 Senate Committee Amendment No. 1 Motion to Concur Recommends be Adopted Rules Committee; 005-000-000
- 2004-05-17 Senate Committee Amendment No. 1 House Concurs 117-000-000
- 2004-05-17 Passed Both Houses
- 2004-06-15 Sent to the Governor
executive-receipt - 2004-08-12 Governor Approved
executive-signature - 2004-08-12 Effective Date August 12, 2004
- 2004-08-12 Public Act . . . . . . . . . 93-0920
became-law
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/c9a00e45-e6b5-4cb3-9477-537ebdb24c33. Confidence: reported (aggregated from official Illinois legislature records).