HB 3128

Abstract

Amends the Counties Code. Creates the Home Rule County Soft Drink Retailers' Occupation Tax. Provides that home rule counties may impose a tax upon all persons engaged in the business of selling soft drinks, including those who sell fountain soft drinks. Sets forth requirements for the tax and provides that it shall not take effect prior to the first day of the third month following the passage of the ordinance imposing the tax and receipt of a certified copy of the ordinance by the Department of Revenue. Requires that a certificate of registration must be issued by the Illinois Department of Revenue to a retailer in order to permit the registrant to engage in a business that sells soft drinks. Provides that a certified copy of any ordinance imposing or discontinuing any soft drink tax or effecting a change in the rate of that tax shall be filed with the Department of Revenue. Amends the Illinois Municipal Code. Provides that a home rule municipality may impose a tax upon all persons engaged in the business of selling soft drinks, including those who sell fountain soft drinks. Effective January 1, 2012.