Illinois SB3893 restricts home rule municipalities and counties from imposing certain business taxes.
Illinois SB3893 limits the ability of home rule municipalities and counties to impose taxes on businesses based on employee count. It prohibits these entities from taxing businesses based on the number of employees. However, it allows taxes on parking facilities, aviation fuel sales (if revenue is for airport-related purposes), and other specified taxes. The bill also maintains existing taxes on alcohol, tobacco, hotel rooms, real property, lease receipts, and food and alcohol sales for on-premise consumption.
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