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Illinois · Through at least Public Act 104-790

35 ILCS 636/5-90: Home rule.

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Where this section sits in the code
  1. CHAPTER 35 REVENUE
  2. Simplified Municipal Telecommunications Tax Act.

The authorization to impose municipal telecommunications taxes and fees is an exclusive power and function of the State. A home rule municipality may not impose municipal telecommunications taxes and fees other than as authorized under this Act. This Act is a denial and limitation of municipal home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.

Collected 2026-09-15T04:46:20Z. Source file · JSON

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