IL SB3571

Amends the Counties Code and Illinois Municipal Code to expand the prohibition on home rule county and municipal taxes on tangible personal property.

Prohibits taxes based on: (i) selling or purchase price, gross receipts, or weight or volume from the use, sale, or purchase of tangible personal property; or (ii) number of units of tangible personal property.

Carves out exceptions for specific taxes including those on alcoholic beverages, cigarettes, tobacco products, hotel/motel rooms, real property transfers, lease receipts, and prepared food and beverages for on-premises consumption.

Allows home rule municipalities with a population exceeding 2,000,000 to impose taxes on parking lot, garage, or other parking facility usage.

Applies the restriction to home rule units as a constitutional limitation on taxing authority pursuant to Article VII, Section 6(g) of the Illinois Constitution.