Illinois HB 5792: USE/OCC TAX-DEFERRAL

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5792

Introduced 5/26/2026, by Rep. Sonya M. Harper 

SYNOPSIS AS INTRODUCED:

65 ILCS 5/11-42-1.5 new

 Amends the Illinois Municipal Code. Provides that the corporate authorities of a municipality may impose a tax upon all persons engaged in the business of acting as a resale facilitator within the municipality. Provides that the tax may not be imposed on (i) the original sale of a ticket or license by the owner, operator, or manager of an amusement, either directly or through a third party; (ii) the resale of a ticket or license to a ticket broker registered with the Office of the Secretary of State under the Ticket Sale and Resale Act; or (iii) the resale of a ticket or license by a ticket broker to another ticket broker registered with the Office of the Secretary of State under the Ticket Sale and Resale Act.

LRB104 22017 TRT 38067 b

A BILL FOR

HB5792LRB104 22017 TRT 38067 b

1 AN ACT concerning local government.

2 Be it enacted by the People of the State of Illinois, 

3represented in the General Assembly:

4 Section 5. The Illinois Municipal Code is amended by 

5adding Section 11-42-1.5 as follows:

6 (65 ILCS 5/11-42-1.5 new)

7 Sec. 11-42-1.5. Ticket and license resale. 

8 (a) As used in this Section:

9 "Amusement" means:

10 (1) any exhibition, performance, presentation, or show 

11 for entertainment purposes, including, but not limited to, 

12 any theatrical, dramatic, musical, or spectacular 

13 performance, promotional show, motion picture show, flower 

14 show, athletic contest, sport, game, or similar 

15 exhibition, such as boxing, wrestling, skating, dancing, 

16 swimming, racing, or exhibitions involving persons riding 

17 on animals or vehicl