republic-os/legislation/us/states/il/93rd/sb-2277.md

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
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	SB 2277	Illinois SB 2277 (93rd)	bill		enacted		3	54	3	2004-01-22	2004-11-23	openstates	ocd-bill/ba7c4afb-55a2-4ece-8340-916e9e85d287	http://ilga.gov/legislation/BillStatus.asp?DocNum=2277&GAID=3&DocTypeID=SB&LegId=8240&SessionID=3&GA=93	ad78c4956b4272029d05ef425cd027dc13cb93612c60e61efd5d930c56f9de88	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-il

Illinois SB 2277 (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.

1. Introduced (filed) — source
2. Engrossed (committee substitute) — source
3. Enrolled (enrolled) — source

Votes

• Concurrence — 59–0 (pass) · upper
• Third Reading — 117–0 (pass) · lower
• Third Reading — 51–0 (pass) · upper

Sponsors

• William E. Peterson — primary (person)

Timeline

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

• 2004-01-22 Filed with Secretary by Sen. John J. Cullerton filing
• 2004-01-22 First Reading reading-1
• 2004-01-22 Referred to Rules referral-committee
• 2004-02-10 Assigned to Local Government referral-committee
• 2004-02-17 Senate Committee Amendment No. 1 Filed with Secretary by Sen. John J. Cullerton amendment-introduction
• 2004-02-17 Senate Committee Amendment No. 1 Referred to Rules referral-committee
• 2004-02-18 Senate Committee Amendment No. 1 Rules Refers to Local Government
• 2004-02-19 Postponed - Local Government
• 2004-02-19 Chief Sponsor Changed to Sen. William E. Peterson
• 2004-02-19 Added as Chief Co-Sponsor Sen. John J. Cullerton
• 2004-02-24 Senate Committee Amendment No. 1 Adopted amendment-passage
• 2004-02-24 Do Pass as Amended Local Government; 008-000-000 committee-passage
• 2004-02-24 Placed on Calendar Order of 2nd Reading February 25, 2004
• 2004-02-25 Second Reading reading-2
• 2004-02-25 Placed on Calendar Order of 3rd Reading February 26, 2004
• 2004-02-25 Added as Chief Co-Sponsor Sen. Susan Garrett
• 2004-03-02 Added as Chief Co-Sponsor Sen. Wendell E. Jones
• 2004-03-02 Added as Co-Sponsor Sen. Mattie Hunter
• 2004-03-02 Third Reading - Passed; 051-000-000 reading-3, passage
• 2004-03-02 Arrived in House introduction
• 2004-03-02 Placed on Calendar Order of First Reading reading-1
• 2004-03-10 Chief House Sponsor Rep. Eileen Lyons
• 2004-03-23 First Reading reading-1
• 2004-03-23 Referred to Rules Committee referral-committee
• 2004-04-02 Assigned to Revenue Committee referral-committee
• 2004-04-27 Added Alternate Chief Co-Sponsor Rep. Ruth Munson
• 2004-06-01 Rule 19(a) / Re-referred to Rules Committee referral-committee
• 2004-11-09 Assigned to Local Government Committee referral-committee
• 2004-11-09 Alternate Chief Sponsor Changed to Rep. William B. Black
• 2004-11-09 Motion to Suspend Rule 25 - Prevailed by Voice Vote
• 2004-11-09 Added Alternate Chief Co-Sponsor Rep. Roger L. Eddy
• 2004-11-12 House Committee Amendment No. 1 Filed with Clerk by Local Government Committee amendment-introduction
• 2004-11-12 House Committee Amendment No. 1 Adopted in Local Government Committee; by Voice Vote amendment-passage
• 2004-11-12 Do Pass as Amended / Short Debate Local Government Committee; 018-000-000 committee-passage
• 2004-11-12 Placed on Calendar 2nd Reading - Short Debate
• 2004-11-16 Second Reading - Short Debate reading-2
• 2004-11-16 Placed on Calendar Order of 3rd Reading - Short Debate
• 2004-11-16 3/5 Vote Required
• 2004-11-16 Third Reading - Short Debate - Passed 117-000-000 reading-3, passage
• 2004-11-16 Secretary's Desk - Concurrence House Amendment(s) 01
• 2004-11-16 Placed on Calendar Order of Concurrence House Amendment(s) 01-November 17, 2004
• 2004-11-17 House Committee Amendment No. 1 Motion to Concur Filed with Secretary Sen. William E. Peterson filing
• 2004-11-17 House Committee Amendment No. 1 Motion to Concur Referred to Rules referral-committee
• 2004-11-17 House Committee Amendment No. 1 Motion to Concur Rules Referred to Local Government referral-committee
• 2004-11-17 Sponsor Removed Sen. Wendell E. Jones
• 2004-11-17 Added as Chief Co-Sponsor Sen. Richard J. Winkel, Jr.
• 2004-11-17 House Committee Amendment No. 1 Motion to Concur Be Approved for Consideration Local Government; 010-000-000
• 2004-11-18 Added as Co-Sponsor Sen. Jacqueline Y. Collins
• 2004-11-18 House Committee Amendment No. 1 Senate Concurs 059-000-000
• 2004-11-18 Passed Both Houses
• 2004-11-23 Sent to the Governor executive-receipt
• 2004-11-23 Governor Approved executive-signature
• 2004-11-23 Effective Date November 23, 2004
• 2004-11-23 Public Act . . . . . . . . . 93-1056 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/ba7c4afb-55a2-4ece-8340-916e9e85d287. Confidence: reported (aggregated from official Illinois legislature records).