summary
Introduced
01/09/2025
01/09/2025
In Committee
10/28/2025
10/28/2025
Crossed Over
04/10/2025
04/10/2025
Passed
12/12/2025
12/12/2025
Dead
Signed/Enacted/Adopted
12/12/2025
12/12/2025
Introduced Session
104th General Assembly
Bill Summary
Amends the Illinois Municipal Code. Provides that a municipality may not levy or collect any use, occupation, privilege, or excise tax, including, but not limited to, a parking excise tax, on any transaction that occurs on the premises of a joint-use airport or on property that exclusively serves a joint-use airport. Defines "joint-use airport". Limits home rule powers.
AI Summary
This bill amends the Illinois Municipal Code to prevent municipalities from levying or collecting certain taxes at joint-use airports. Specifically, the bill defines a "joint-use airport" as an airport owned, at least partially, by a county with over 200,000 population that borders the Mississippi River and is used by both military and civilian aircraft. The legislation prohibits municipalities from imposing any use, occupation, privilege, or excise taxes—including parking taxes—on transactions occurring either on the airport premises or on property exclusively serving the joint-use airport. By explicitly limiting municipal taxation powers in this specific context, the bill represents a targeted restriction on local government's ability to generate revenue from these designated airports. The bill notes that this limitation is a direct denial of powers under the Illinois Constitution, effectively creating a special exemption for joint-use airports from certain local taxation practices.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (2)
Last Action
Public Act . . . . . . . . . 104-0444 (on 12/12/2025)
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