HB3144: DCEO-CHAMBER OF COMMERCE

Legislative Summary

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.