101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020
HB5311

 

Introduced , by Rep. Diane Pappas

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 145/2  from Ch. 120, par. 481b.32

    Amends the Hotel Operators' Occupation Tax Act. Provides that "permanent resident" means any person who occupied or has the right to occupy a room in a hotel for at least 90 (currently, 30) days. Provides that a "permanent resident" does not include: (1) a corporate entity that occupies a room unless the same person or persons occupying the room have exclusive use of the room for at least 90 consecutive days; or (2) an individual that is temporarily or permanently occupying a room because of a natural disaster or emergency that made his or her home uninhabitable. Effective immediately.


LRB101 20719 HLH 70394 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

HB5311LRB101 20719 HLH 70394 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 Hotel Operators' Occupation Tax Act is
5amended by changing Section 2 as follows:
 
6    (35 ILCS 145/2)  (from Ch. 120, par. 481b.32)
7    Sec. 2. Definitions. As used in this Act, unless the
8context otherwise requires:
9    (1) "Hotel" means any building or buildings in which the
10public may, for a consideration, obtain living quarters,
11sleeping or housekeeping accommodations. The term includes,
12but is not limited to, inns, motels, tourist homes or courts,
13lodging houses, rooming houses and apartment houses, retreat
14centers, conference centers, and hunting lodges.
15    (2) "Operator" means any person operating a hotel.
16    (3) "Occupancy" means the use or possession, or the right
17to the use or possession, of any room or rooms in a hotel for
18any purpose, or the right to the use or possession of the
19furnishings or to the services and accommodations accompanying
20the use and possession of the room or rooms.
21    (4) "Room" or "rooms" means any living quarters, sleeping
22or housekeeping accommodations.
23    (5) "Permanent resident" means any person who occupied or

 

 

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1has the right to occupy any room or rooms, regardless of
2whether or not it is the same room or rooms, in a hotel for at
3least 90 30 consecutive days. "Permanent resident" does not
4include: (1) a corporate entity that occupies a room unless the
5same person or persons occupying the room have exclusive use of
6the room for at least 90 consecutive days; or (2) an individual
7that is temporarily or permanently occupying a room because of
8a natural disaster or emergency that made his or her home
9uninhabitable.
10    (6) "Rent" or "rental" means the consideration received for
11occupancy, valued in money, whether received in money or
12otherwise, including all receipts, cash, credits and property
13or services of any kind or nature.
14    (7) "Department" means the Department of Revenue.
15    (8) "Person" means any natural individual, firm,
16partnership, association, joint stock company, joint
17adventure, public or private corporation, limited liability
18company, or a receiver, executor, trustee, guardian or other
19representative appointed by order of any court.
20(Source: P.A. 100-213, eff. 8-18-17.)
 
21    Section 99. Effective date. This Act takes effect upon
22becoming law.