{"data":{"id":"us-il/35-ilcs-190-1-70","jurisdiction":"us-il","citation":"35 ILCS 190/1-70","heading":"Home rule limitation.","body":"The taxation of the occupation of providing targeted advertising services is an exclusive power and function of the State. A home rule unit may not impose a tax on the occupation of providing targeted advertising services as set out in this Act. This Section is a denial and limitation of home rule powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.","path":["CHAPTER 35 REVENUE","Targeted Advertising Services Tax Act."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=4682\u0026ChapterID=8\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:20Z","sha256":"a3e1cea5bc6b65db27df37057e81beba6b48b574a4d4d9da8b1b9f355818c5fd","source_id":"us-il","stale":false,"prev":"us-il/35-ilcs-190-1-65","next":"us-il/35-ilcs-190-1-900"},"notice":"GroundRules: Original legal text. Not legal advice."}