Illinois HB5237 limits home rule powers to tax businesses based on employee count and aviation fuel sales.
HB5237 amends the Counties Code and the Illinois Municipal Code to restrict home rule counties and municipalities from imposing certain taxes. Specifically, it prohibits these entities from taxing businesses based on the number of employees. Additionally, it restricts home rule counties from taxing aviation fuel sales unless the revenue is used for airport-related purposes. The bill also limits municipalities from taxing businesses based on employee count and from taxing aviation fuel sales. The changes take effect immediately.
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