HB2958 Summary

• Amends the Illinois Municipal Code to allow municipalities to collect and enforce their own use and occupation taxes by ordinance, rather than having the Department of Revenue collect them.

• If a municipality collects and enforces these taxes itself, none of the proceeds shall be transferred to the Tax Compliance and Administration Fund.

• Applies to home rule municipalities under the Home Rule Municipal Retailers' Occupation Tax Act and Service Occupation Tax Act.

• Also applies to non-home rule municipalities under the Non-Home Rule Municipal Retailers' Occupation Tax Act and Service Occupation Tax Act, as well as municipalities between 20,000 and 25,000 population.

• Takes effect immediately upon becoming law.