093_HB2781ham001

 










                                     LRB093 10119 EFG 11834 a

 1                    AMENDMENT TO HOUSE BILL 2781

 2        AMENDMENT NO.     .  Amend House Bill 2781  by  replacing
 3    the title with the following:
 4        "AN ACT concerning municipalities."; and

 5    by  replacing  everything  after the enacting clause with the
 6    following:

 7        "Section 5.  The Illinois Municipal Code  is  amended  by
 8    changing Section 8-3-14 as follows:

 9        (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
10        Sec.   8-3-14.    The   corporate   authorities   of  any
11    municipality may impose a tax upon  all  persons  engaged  in
12    such  municipality  in  the  business  of renting, leasing or
13    letting rooms in a hotel, as defined in "The Hotel Operators'
14    Occupation Tax Act," at a rate not to exceed 5% of the  gross
15    rental  receipts  from  such  renting,  leasing  or  letting,
16    excluding,  however, from gross rental receipts, the proceeds
17    of such renting, leasing or letting to permanent residents of
18    that hotel and proceeds from the tax imposed under subsection
19    (c) of Section 13 of the  Metropolitan  Pier  and  Exposition
20    Authority  Act,  and  may  provide for the administration and
21    enforcement of the tax, and for the collection  thereof  from
 
                            -2-      LRB093 10119 EFG 11834 a
 1    the  persons subject to the tax, as the corporate authorities
 2    determine to be necessary or practicable  for  the  effective
 3    administration of the tax.
 4        Persons  subject to any tax imposed pursuant to authority
 5    granted by this Section may reimburse  themselves  for  their
 6    tax  liability for such tax by separately stating such tax as
 7    an  additional  charge,  which  charge  may  be   stated   in
 8    combination, in a single amount, with State tax imposed under
 9    "The Hotel Operators' Occupation Tax Act".
10        Nothing in this Section shall be construed to authorize a
11    municipality  to  impose a tax upon the privilege of engaging
12    in any business which under the constitution  of  the  United
13    States may not be made the subject of taxation by this State.
14        The  amounts  collected  by  any municipality pursuant to
15    this Section shall be expended by the municipality solely  to
16    promote economic development, tourism, and conventions within
17    that   municipality   or  otherwise  to  attract  nonresident
18    overnight visitors to the municipality.
19        No funds received pursuant to this Section shall be  used
20    to  advertise for or otherwise promote new competition in the
21    hotel business.
22    (Source: P.A. 87-733.)".