(This Section may contain text from a Public Act with a delayed effective date ) Sec. 11-101-4. Joint-use airports; parking. (a) As used in this Section, "joint-use airport" means an airport owned, in whole or in part, by a county, located in a county with a population of over 200,000 bordering the Mississippi River, and used by both military and civilian aircraft. (b) A municipality may not levy or collect any use, occupation, privilege, or excise tax, including, but not limited to, a parking excise tax, on any transaction that occurs on the premises of a joint-use airport or on property that exclusively serves a joint-use airport. This subsection (b) is a denial and limitation of powers and functions under subsection (g) of Section 6 of Article VII of the Illinois Constitution.
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