HB 3144

Abstract

Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Provides that the Department of Commerce and Economic Opportunity shall establish a Local Chamber of Commerce Business Program for the purpose of providing grants to certified local chambers of commerce. Provides that grant moneys may be used to market and develop the service area of the chamber of commerce for the purpose of generating local, county, and State business taxes and to provide small businesses with professional development, business guidance, and best practices for sustainability. Effective immediately. House Floor Amendment No. 1 Provides that the bill is subject to appropriation. Senate Committee Amendment No. 1 Deletes reference to: 20 ILCS 605/605-1110 new Adds reference to: 20 ILCS 605/605-1 Replaces everything after the enacting clause. Amends the Department of Commerce and Economic Opportunity Law of the Civil Administrative Code of Illinois. Makes a technical change in a Section concerning the short title. Senate Floor Amendment No. 2 Deletes reference to: 20 ILCS 605/605-1 Adds reference to: 35 ILCS 105/3-5 35 ILCS 105/3-10 35 ILCS 110/3-5 35 ILCS 110/3-10 from Ch. 120, par. 439.33-10 35 ILCS 115/3-5 35 ILCS 115/3-10 from Ch. 120, par. 439.103-10 35 ILCS 120/2-5 35 ILCS 120/2-10 35 ILCS 120/2-27 50 ILCS 753/15 55 ILCS 5/5-1006.9 new 55 ILCS 5/5-1009 from Ch. 34, par. 5-1009 55 ILCS 5/5-1030 from Ch. 34, par. 5-1030 55 ILCS 5/5-1134 65 ILCS 5/8-11-1.1 from Ch. 24, par. 8-11-1.1 65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a 65 ILCS 5/8-11-24 new 70 ILCS 3615/4.03 from Ch. 111 2/3, par. 704.03 Replaces everything after the enacting clause. Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Exempts from taxation under the Act: (1) food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, food consisting of or infused with adult use cannabis, soft drinks, candy, and food that has been prepared for immediate consumption) and (2) food prepared for immediate consumption and transferred incident to a sale of service by an entity licensed under the Hospital Licensing Act, the Nursing Home Care Act, the Assisted Living and Shared Housing Act, the ID/DD Community Care Act, the MC/DD Act, the Specialized Mental Health Rehabilitation Act of 2013, or the Child Care Act of 1969, or by an entity that holds a permit issued pursuant to the Life Care Facilities Act. In the Retailers' Occupation Tax Act, makes changes in a provision concerning prepaid telephone calling arrangements. Amends the Prepaid Wireless 9-1-1 Surcharge Act. Provides that, from July 1, 2024 to July 1, 2029, a home rule municipality having a population in excess of 500,000 may impose a prepaid wireless 9-1-1 surcharge not to exceed 9% per retail transaction sourced to that jurisdiction and collected and remitted in accordance with the provisions of the Act. Amends the Counties Code. Authorizes the corporate authorities of any county, by ordinance or resolution that takes effect on or after January 1, 2026, to impose a 1% tax upon all persons engaged in the business of selling groceries in the county but outside of a municipality. Adds provisions concerning the administration of that tax. Authorizes the county board of Sangamon County, by ordinance, to impose a tax upon all persons engaged in the county in the business of renting, leasing, or letting rooms in a hotel that is subject to a specified hotel tax under the Illinois Municipal Code, at a rate not to exceed 3% of the gross rental receipts from renting, leasing, or letting, excluding, however, from gross rental receipts, the proceeds of the renting, leasing, or letting to permanent residents of that hotel. Requires the revenues generated to be used for specified purposes. Adds provisions concerning the use of project labor agreements on certain facilities that receive revenue from the county hotel tax. Amends the Regional Transportation Authority Act. Provides that, in Cook County, the rate of the Regional Transportation Authority Retailers' Occupation Tax on sales of food for human consumption that is to be consumed off the premises where it is sold (other than alcoholic beverages, food consisting of or infused with adult use cannabis, soft drinks, candy, and food that has been prepared for immediate consumption) is 1.25%. Amends the Illinois Municipal Code. Authorizes the corporate authorities of any municipality, by ordinance or resolution that takes effect on or after January 1, 2026, to impose a 1% tax upon all persons engaged in the business of selling groceries in the municipality. Adds provisions concerning the administration of that tax. Removes a requirement that the imposition of certain non-home rule use and occupation taxes is subject to referendum approval. Makes other changes. Effective immediately. Senate Floor Amendment No. 3 In provisions changing the definition of "prepaid telephone calling arrangements" in the Retailers' Occupation Tax Act, specifies that certain changes apply on and after January 1, 2025. In provisions concerning the County Grocery Occupation Tax Law and the Municipal Grocery Occupation Tax Law, provides that within 10 days after receipt by the Comptroller of the disbursement certification to the counties and municipalities provided for under the provisions to be given to the Comptroller by the Department of Revenue, the Comptroller shall cause the orders to be drawn for the amounts in accordance with the directions contained in the certification.