SB 2341

Abstract

Amends the Counties Code and the Illinois Municipal Code. Provides that counties and municipalities, including home rule units, may not impose taxes, fees, or other assessments on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition. Provides that counties and municipalities may impose specific use and occupation taxes on firearms, firearm attachments, and firearm ammunition, provided that the rate of tax imposed by the county or municipality on firearms may not exceed the maximum rate of tax imposed by the county or municipality on other items of tangible personal property. Provides that the provisions of any municipal or county ordinance adopted on or before the effective date of the amendatory Act that impose a tax, fee, or other assessment on the use, sale, or purchase of firearms, firearm attachments, or firearm ammunition in a manner inconsistent with the provisions of the amendatory Act are invalid, and any such existing ordinances, as they apply to firearms, firearm attachments, or firearm ammunition, are void. Preempts home rule powers. Effective immediately.