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---
type: "Bill"
title: "CTY CD-MUNI CD-REBATE OCC TAX"
description: "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."
jurisdiction: "us/states/il"
legislature: "Illinois General Assembly"
session: "93rd"
identifier: "SB 2277"
citation: "Illinois SB 2277 (93rd)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 3
action_count: 54
vote_count: 3
first_action: "2004-01-22"
last_action: "2004-11-23"
source: "openstates"
source_identifier: "ocd-bill/ba7c4afb-55a2-4ece-8340-916e9e85d287"
source_url: "http://ilga.gov/legislation/BillStatus.asp?DocNum=2277&GAID=3&DocTypeID=SB&LegId=8240&SessionID=3&GA=93"
source_hash: "ad78c4956b4272029d05ef425cd027dc13cb93612c60e61efd5d930c56f9de88"
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 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](http://ilga.gov/legislation/fulltext.asp?DocName=09300SB2277&GA=93&SessionId=3&DocTypeId=SB&LegID=8240&DocNum=2277&GAID=3&Session=&print=true)
2. **Engrossed** (committee substitute) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09300SB2277eng&GA=93&SessionId=3&DocTypeId=SB&LegID=8240&DocNum=2277&GAID=3&Session=&print=true)
3. **Enrolled** (enrolled) — [source](http://ilga.gov/legislation/fulltext.asp?DocName=09300SB2277enr&GA=93&SessionId=3&DocTypeId=SB&LegID=8240&DocNum=2277&GAID=3&Session=&print=true)
## Votes
- Concurrence — **590** (pass) · upper
- Third Reading — **1170** (pass) · lower
- Third Reading — **510** (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](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/ba7c4afb-55a2-4ece-8340-916e9e85d287`. Confidence: reported (aggregated from official Illinois legislature records).