Illinois HB 5237: LOCAL GOV-PREEMPT TAX

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104TH GENERAL ASSEMBLY 
State of Illinois 
2025 and 2026
HB5237

Introduced 2/10/2026, by Rep. Anthony DeLuca 

SYNOPSIS AS INTRODUCED:

55 ILCS 5/5-1009 from Ch. 34, par. 5-1009

65 ILCS 5/8-11-6a from Ch. 24, par. 8-11-6a

 Amends the Counties Code and the Illinois Municipal Code. Provides that neither a county nor a municipality may impose a tax on businesses calculated based on the number of employees of the business. Effective immediately.

LRB104 17282 HLH 30704 b

A BILL FOR

HB5237LRB104 17282 HLH 30704 b

1 AN ACT concerning revenue.

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

3represented in the General Assembly:

4 Section 5. The Counties Code is amended by changing 

5Section 5-1009 as follows:

6 (55 ILCS 5/5-1009) (from Ch. 34, par. 5-1009)

7 Sec. 5-1009. Limitation on home rule powers. Except as 

8provided in Sections 5-1006, 5-1006.5, 5-1006.8, 5-1006.9, 

95-1007, and 5-1008, on and after September 1, 1990, no home 

10rule county has the authority to impose, pursuant to its home 

11rule authority, a retailers' occupation tax, service 

12occupation tax, use tax, sales tax, or other tax on the use, 

13sale, or purchase of tangible personal property based on the 

14gross receipts from such sales or the selling or purchase 

15price of said tangible personal property. Notwithstanding the 

16foregoing, this Section does not preempt any home rule imposed 

17tax such as the following: (1) a tax on alcoholic beverages, 

18whether based on gross receipts, volume sold, or any other 

19measurement; (2) a tax based on the number of units of 

20cigarettes or tobacco products; (3) a tax, however measured, 

21based on the use of a hotel or motel room or similar facility; 

22(4) a tax, however measured,