Rep. Sidney H. Mathias

Filed: 3/31/2009

 

 


 

 


 
09600HB3729ham001 LRB096 09408 RLJ 24698 a

1
AMENDMENT TO HOUSE BILL 3729

2     AMENDMENT NO. ______. Amend House Bill 3729 by replacing
3 everything after the enacting clause with the following:
 
4     "Section 5. The Illinois Municipal Code is amended by
5 changing Section 8-3-14 as follows:
 
6     (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
7     Sec. 8-3-14. Municipal hotel operators' occupation tax.
8     (a) The corporate authorities of any municipality may
9 impose a tax upon all persons engaged in such municipality in
10 the business of renting, leasing or letting rooms in a hotel,
11 as defined in "The Hotel Operators' Occupation Tax Act," at a
12 rate not to exceed 6% in the City of East Peoria and in the
13 Village of Morton and 5% in all other municipalities of the
14 gross rental receipts from such renting, leasing or letting,
15 excluding, however, from gross rental receipts, the proceeds of
16 such renting, leasing or letting to permanent residents of that

 

 

09600HB3729ham001 - 2 - LRB096 09408 RLJ 24698 a

1 hotel and proceeds from the tax imposed under subsection (c) of
2 Section 13 of the Metropolitan Pier and Exposition Authority
3 Act, and may provide for the administration and enforcement of
4 the tax, and for the collection thereof from the persons
5 subject to the tax, as the corporate authorities determine to
6 be necessary or practicable for the effective administration of
7 the tax.
8     (b) Persons subject to any tax imposed pursuant to
9 authority granted by this Section may reimburse themselves for
10 their tax liability for such tax by separately stating such tax
11 as an additional charge, which charge may be stated in
12 combination, in a single amount, with State tax imposed under
13 "The Hotel Operators' Occupation Tax Act".
14     (c) Nothing in this Section shall be construed to authorize
15 a municipality to impose a tax upon the privilege of engaging
16 in any business which under the constitution of the United
17 States may not be made the subject of taxation by this State.
18     (d) Except as provided in subsection (e), the The amounts
19 collected by any municipality pursuant to this Section shall be
20 expended by the municipality solely to promote tourism and
21 conventions within that municipality or otherwise to attract
22 nonresident overnight visitors to the municipality.
23     (e) In a county with a population of 3,000,000 or more
24 inhabitants, any city that has a local tourism and convention
25 bureau, certified by the State prior to January 1, 1991, that
26 is a department of the city staffed with at least one full-time

 

 

09600HB3729ham001 - 3 - LRB096 09408 RLJ 24698 a

1 paid employee of the city whose sole function is to promote
2 tourism development within the bureau's designated service
3 area may expend the amounts collected pursuant to this Section
4 for any municipal purpose including, but not limited to,
5 promoting tourism and conventions within the city.
6     (f) No funds received pursuant to this Section shall be
7 used to advertise for or otherwise promote new competition in
8 the hotel business.
9 (Source: P.A. 95-967, eff. 9-23-08.)".