Legislative Declaration on Taxpayer and Tax Collector Rights

The General Assembly intends for this legislation (50 ILCS 45/5) to grant rights and protections to both taxpayers and tax collectors in the administration and enforcement of local government tax laws. Its purpose is to reduce the burden on both parties by providing fair and consistent tax processes and procedures, which are to be adopted and disseminated to taxpayers locally. Concurrently, it preserves local government's authority to collect taxes lawfully due under their ordinances.

This legislation (50 ILCS 45/5) also provides taxpayers with a minimum level of consistency regarding the assessment and collection of local taxes, especially for businesses operating in multiple locations within Illinois. The General Assembly recognizes that tax systems rely on voluntary compliance and self-assessment, and that clear tax laws and due process rights in collection and enforcement will improve adherence to local government taxes.

Section 10 of the Act (50 ILCS 45/10) states that its limitations take precedence over any tax ordinance imposed by a unit of local government in Illinois, including taxes authorized under Section 8-11-2 of the Illinois Municipal Code. For municipalities with a population of 1,000,000 or less, penalties related to taxes or audits authorized by Sections 8-11-2 and 8-11-2.5 of the Illinois Municipal Code can only be imposed as specified in Sections 50, 55, and 60 of this Act. This Act explicitly limits home rule powers and functions under the Illinois Constitution.