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. � <br /> . , �� <br /> LEGAL DEPARTMENT MEMORANDUM <br /> No. 2000-25 <br /> December 12, 2000 <br /> TO: Honorable Mayor and City Council Members <br /> FROM: Steve Garman, City Manager <br /> Beth B. Couter, Finance Director <br /> John W. Couter, Corporation Counse /e,,� <br /> RE: Taxpayer's Bill of Rights <br /> � <br /> In a communication from the Illinois Municipal League dated November 20, 2000, the <br /> League stated, in part, as follows: <br /> « , <br /> During the last legislative session, the Illinois Legislature passed the Local <br /> Government Taxpayers' Bill of Rights Act ("Act"). The Act becomes effective <br /> January 1, 2001. The Act is a denial and limitation of home rule powers, therefore, <br /> all units of local government are required to adopt an ordinance that is consistent <br /> with the provisions of the Act. The limitations provided by the act take precedence <br /> over any provision of any tax ordinance previously adopted or to be adopted by a <br /> local governmental entity. The Act applies to locally imposed home rule taxes <br /> such as cigarette taxes, parking taxes and amusement taxes, and locally imposed <br /> home rule and non-home-rule taxes such as hotel/motel taxes and occupation and <br /> business taxes. Taxes imposed upon real property under the Property Tax Code <br /> or fees collected by a unit of local government other than infrastructure <br /> maintenance fees are not covered under the Act. <br /> Because of the effective date is January 1, 2001, we advise that the <br /> corporate authorities of your unit of local government adopt this Model Ordinance <br /> or any variation of it by the last council/board meeting of December, 2000, but no <br /> later than at the first meeting in January, 2001." <br /> In accordance with the above, staff recommends that the attached Chapter to the City <br /> Code be adopted by Council. <br /> JWC:ps <br /> Attachment <br /> cc: Wendy L. Morthland <br /> Steven G. Jones <br />