HB3729 Engrossed LRB096 09408 RLJ 19565 b

1     AN ACT concerning local government.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
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
17 hotel and proceeds from the tax imposed under subsection (c) of
18 Section 13 of the Metropolitan Pier and Exposition Authority
19 Act, and may provide for the administration and enforcement of
20 the tax, and for the collection thereof from the persons
21 subject to the tax, as the corporate authorities determine to
22 be necessary or practicable for the effective administration of
23 the tax.

 

 

HB3729 Engrossed - 2 - LRB096 09408 RLJ 19565 b

1     (b) Persons subject to any tax imposed pursuant to
2 authority granted by this Section may reimburse themselves for
3 their tax liability for such tax by separately stating such tax
4 as an additional charge, which charge may be stated in
5 combination, in a single amount, with State tax imposed under
6 "The Hotel Operators' Occupation Tax Act".
7     (c) Nothing in this Section shall be construed to authorize
8 a municipality to impose a tax upon the privilege of engaging
9 in any business which under the constitution of the United
10 States may not be made the subject of taxation by this State.
11     (d) Except as provided in subsection (e), the The amounts
12 collected by any municipality pursuant to this Section shall be
13 expended by the municipality solely to promote tourism and
14 conventions within that municipality or otherwise to attract
15 nonresident overnight visitors to the municipality.
16     (e) In a county with a population of 3,000,000 or more
17 inhabitants, any city that has a local tourism and convention
18 bureau, certified by the State prior to January 1, 1991, that
19 is a department of the city staffed with at least one full-time
20 paid employee of the city whose sole function is to promote
21 tourism development within the bureau's designated service
22 area may expend the amounts collected pursuant to this Section
23 for any municipal purpose including, but not limited to,
24 promoting tourism and conventions within the city.
25     (f) No funds received pursuant to this Section shall be
26 used to advertise for or otherwise promote new competition in

 

 

HB3729 Engrossed - 3 - LRB096 09408 RLJ 19565 b

1 the hotel business.
2 (Source: P.A. 95-967, eff. 9-23-08.)