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1 | AN ACT concerning State government.
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2 | Be it enacted by the People of the State of Illinois,
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3 | represented in the General Assembly:
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4 | Section 5. The Department of Natural Resources | ||||||||||||||||||||||||||
5 | (Conservation) Law of the
Civil Administrative Code of Illinois | ||||||||||||||||||||||||||
6 | is amended by changing Section 805-420 as follows:
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7 | (20 ILCS 805/805-420) (was 20 ILCS 805/63a36)
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8 | Sec. 805-420. Appropriations from Park and Conservation | ||||||||||||||||||||||||||
9 | Fund. | ||||||||||||||||||||||||||
10 | (a) The
Department has the power to expend monies | ||||||||||||||||||||||||||
11 | appropriated to the
Department from the Park and Conservation | ||||||||||||||||||||||||||
12 | Fund in the State
treasury for conservation and park purposes.
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13 | (b) All revenue derived from (i) fees paid for certificates | ||||||||||||||||||||||||||
14 | of title, duplicate
certificates of title , and corrected | ||||||||||||||||||||||||||
15 | certificates of title and deposited in
the Park and | ||||||||||||||||||||||||||
16 | Conservation Fund, as provided for in Section 2-119 of the
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17 | Illinois Vehicle Code , and (ii) all proceeds from the Hotel | ||||||||||||||||||||||||||
18 | Operators' Occupation Tax that are deposited into the Park and | ||||||||||||||||||||||||||
19 | Conservation Fund, as provided under Section 6 of the Hotel | ||||||||||||||||||||||||||
20 | Operators' Occupation Tax Act, must , shall be expended solely | ||||||||||||||||||||||||||
21 | by the Department pursuant to
an appropriation for acquisition,
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22 | development, and maintenance of bike paths, including grants | ||||||||||||||||||||||||||
23 | for the
acquisition and development of bike paths.
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1 | (Source: P.A. 91-239, eff. 1-1-00.)
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2 | Section 10. The Hotel Operators' Occupation Tax Act is | ||||||
3 | amended by changing Section 6 as follows:
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4 | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
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5 | Sec. 6. Except as provided hereinafter in this Section, on | ||||||
6 | or before
the last day of each calendar month, every person | ||||||
7 | engaged in the
business of renting, leasing or letting rooms in | ||||||
8 | a hotel in this State
during the preceding calendar month shall | ||||||
9 | file a return with the
Department, stating:
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10 | 1. The name of the operator;
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11 | 2. His residence address and the address of his | ||||||
12 | principal place of
business and the address of the | ||||||
13 | principal place of business (if that is
a different | ||||||
14 | address) from which he engages in the business of renting,
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15 | leasing or letting rooms in a hotel in this State;
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16 | 3. Total amount of rental receipts received by him | ||||||
17 | during the
preceding calendar month from renting, leasing | ||||||
18 | or letting rooms during
such preceding calendar month;
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19 | 4. Total amount of rental receipts received by him | ||||||
20 | during the
preceding calendar month from renting, leasing | ||||||
21 | or letting rooms to
permanent residents during such | ||||||
22 | preceding calendar month;
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23 | 5. Total amount of other exclusions from gross rental | ||||||
24 | receipts
allowed by this Act;
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1 | 6. Gross rental receipts which were received by him | ||||||
2 | during the
preceding calendar month and upon the basis of | ||||||
3 | which the tax is imposed;
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4 | 7. The amount of tax due;
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5 | 8. Such other reasonable information as the Department | ||||||
6 | may require.
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7 | If the operator's average monthly tax liability to the | ||||||
8 | Department
does not exceed $200, the Department may authorize | ||||||
9 | his returns to be
filed on a quarter annual basis, with the | ||||||
10 | return for January, February
and March of a given year being | ||||||
11 | due by April 30 of such year; with the
return for April, May | ||||||
12 | and June of a given year being due by July 31 of
such year; with | ||||||
13 | the return for July, August and September of a given
year being | ||||||
14 | due by October 31 of such year, and with the return for
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15 | October, November and December of a given year being due by | ||||||
16 | January 31
of the following year.
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17 | If the operator's average monthly tax liability to the | ||||||
18 | Department
does not exceed $50, the Department may authorize | ||||||
19 | his returns to be
filed on an annual basis, with the return for | ||||||
20 | a given year being due by
January 31 of the following year.
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21 | Such quarter annual and annual returns, as to form and | ||||||
22 | substance,
shall be subject to the same requirements as monthly | ||||||
23 | returns.
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24 | Notwithstanding any other provision in this Act concerning | ||||||
25 | the time
within which an operator may file his return, in the | ||||||
26 | case of any
operator who ceases to engage in a kind of business |
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1 | which makes him
responsible for filing returns under this Act, | ||||||
2 | such operator shall file
a final return under this Act with the | ||||||
3 | Department not more than 1 month
after discontinuing such | ||||||
4 | business.
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5 | Where the same person has more than 1 business registered | ||||||
6 | with the
Department under separate registrations under this | ||||||
7 | Act, such person
shall not file each return that is due as a | ||||||
8 | single return covering all
such registered businesses, but | ||||||
9 | shall file separate returns for each
such registered business.
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10 | In his return, the operator shall determine the value of | ||||||
11 | any
consideration other than money received by him in | ||||||
12 | connection with the
renting, leasing or letting of rooms in the | ||||||
13 | course of his business and
he shall include such value in his | ||||||
14 | return. Such determination shall be
subject to review and | ||||||
15 | revision by the Department in the manner
hereinafter provided | ||||||
16 | for the correction of returns.
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17 | Where the operator is a corporation, the return filed on | ||||||
18 | behalf of
such corporation shall be signed by the president, | ||||||
19 | vice-president,
secretary or treasurer or by the properly | ||||||
20 | accredited agent of such
corporation.
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21 | The person filing the return herein provided for shall, at | ||||||
22 | the time of
filing such return, pay to the Department the | ||||||
23 | amount of tax herein imposed.
The operator filing the return | ||||||
24 | under this Section shall, at the time of
filing such return, | ||||||
25 | pay to the Department the amount of tax imposed by this
Act | ||||||
26 | less a discount of 2.1% or $25 per calendar year, whichever is |
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1 | greater,
which is allowed to reimburse the operator for the | ||||||
2 | expenses incurred in
keeping records, preparing and filing | ||||||
3 | returns, remitting the tax and
supplying data to the Department | ||||||
4 | on request.
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5 | There shall be deposited in the Build Illinois Fund in the | ||||||
6 | State
Treasury for each State fiscal year 40% of the amount of | ||||||
7 | total
net proceeds from the tax imposed by subsection (a) of | ||||||
8 | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | ||||||
9 | in the Illinois
Sports Facilities Fund and credited to the | ||||||
10 | Subsidy Account each fiscal
year by making monthly deposits in | ||||||
11 | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in | ||||||
12 | such deposits for prior months, and an
additional $8,000,000 | ||||||
13 | shall be deposited in the Illinois Sports Facilities
Fund and | ||||||
14 | credited to the Advance Account each fiscal year by making | ||||||
15 | monthly
deposits in the amount of 1/8 of $8,000,000 plus any | ||||||
16 | cumulative deficiencies
in such deposits for prior months; | ||||||
17 | provided, that for fiscal years ending
after June 30, 2001, the | ||||||
18 | amount to be so deposited into the Illinois
Sports Facilities | ||||||
19 | Fund and credited to the Advance Account each fiscal year
shall | ||||||
20 | be increased from $8,000,000 to the then applicable Advance | ||||||
21 | Amount and
the required monthly deposits beginning with July | ||||||
22 | 2001 shall be in the amount
of 1/8 of the then applicable | ||||||
23 | Advance Amount plus any cumulative deficiencies
in those | ||||||
24 | deposits for prior months. (The deposits of the additional | ||||||
25 | $8,000,000
or the then applicable Advance Amount, as | ||||||
26 | applicable,
during each fiscal year shall be treated as |
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1 | advances
of funds to the Illinois Sports Facilities Authority | ||||||
2 | for its corporate
purposes to the extent paid to the Authority | ||||||
3 | or its trustee and shall be
repaid into the General Revenue | ||||||
4 | Fund in the State Treasury by the State
Treasurer on behalf of | ||||||
5 | the Authority pursuant to Section 19 of the Illinois
Sports | ||||||
6 | Facilities Authority Act, as amended. If in any fiscal year the | ||||||
7 | full
amount of the then applicable Advance Amount
is not repaid | ||||||
8 | into the General Revenue Fund, then the deficiency shall be | ||||||
9 | paid
from the amount in the Local Government Distributive Fund | ||||||
10 | that would otherwise
be allocated to the City of Chicago under | ||||||
11 | the State Revenue Sharing Act.)
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12 | For purposes of the foregoing paragraph, the term "Advance | ||||||
13 | Amount"
means, for fiscal year 2002, $22,179,000, and for | ||||||
14 | subsequent fiscal years
through fiscal year 2032, 105.615% of | ||||||
15 | the Advance Amount for the immediately
preceding fiscal year, | ||||||
16 | rounded up to the nearest $1,000.
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17 | Of the remaining 60% of the amount of total net proceeds | ||||||
18 | from the tax
imposed by subsection (a) of Section 3 after all | ||||||
19 | required deposits in the
Illinois Sports Facilities Fund, the | ||||||
20 | amount equal to 8% of the net revenue
realized from the Hotel | ||||||
21 | Operators' Occupation Tax Act plus an amount equal to
8% of the | ||||||
22 | net revenue realized from any tax imposed under Section 4.05 of | ||||||
23 | the
Chicago World's Fair-1992 Authority Act during the | ||||||
24 | preceding month shall be
deposited in the Local Tourism Fund | ||||||
25 | each month for purposes authorized by
Section 605-705 of the | ||||||
26 | Department of Commerce and Economic Opportunity
Community |
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1 | Affairs Law (20 ILCS 605/605-705) in the Local Tourism Fund ,
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2 | and beginning August 1, 1999, the amount equal to 4.5% of the | ||||||
3 | net revenue
realized from the Hotel Operators' Occupation Tax | ||||||
4 | Act during the preceding
month shall be deposited into the | ||||||
5 | International Tourism Fund for the purposes
authorized in | ||||||
6 | Section 605-707
605-725 of the Department of Commerce
and | ||||||
7 | Economic Opportunity
Community Affairs Law. "Net
revenue | ||||||
8 | realized for a month" means the revenue collected by the State | ||||||
9 | under
that Act during the previous month less the amount paid | ||||||
10 | out during that same
month as refunds to taxpayers for | ||||||
11 | overpayment of liability under that Act.
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12 | After making all these deposits, all other proceeds of the | ||||||
13 | tax imposed under
subsection (a) of Section 3 shall be | ||||||
14 | deposited as follows: | ||||||
15 | (1) the first $50,000,000 must be deposited into the | ||||||
16 | Illinois Historic Sites Fund in
the State Treasury; and | ||||||
17 | (2) any remaining proceeds in excess of the first | ||||||
18 | $50,000,000 must be deposited in the Park and Conservation | ||||||
19 | Fund
General Revenue Fund in
the State Treasury. | ||||||
20 | All moneys received by the Department from the additional
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21 | tax imposed under subsection (b) of Section 3 shall be | ||||||
22 | deposited into the Build
Illinois Fund in the State Treasury.
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23 | The Department may, upon separate written notice to a | ||||||
24 | taxpayer, require
the taxpayer to prepare and file with the | ||||||
25 | Department on a form prescribed
by the Department within not | ||||||
26 | less than 60 days after receipt of the notice
an annual |
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1 | information return for the tax year specified in the notice.
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2 | Such annual return to the Department shall include a statement | ||||||
3 | of gross
receipts as shown by the operator's last State income | ||||||
4 | tax return. If the
total receipts of the business as reported | ||||||
5 | in the State income tax return
do not agree with the gross | ||||||
6 | receipts reported to the Department for the
same period, the | ||||||
7 | operator shall attach to his annual information return a
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8 | schedule showing a reconciliation of the 2 amounts and the | ||||||
9 | reasons for the
difference. The operator's annual information | ||||||
10 | return to the Department
shall also disclose pay roll | ||||||
11 | information of the operator's business during
the year covered | ||||||
12 | by such return and any additional reasonable information
which | ||||||
13 | the Department deems would be helpful in determining the | ||||||
14 | accuracy of
the monthly, quarterly or annual tax returns by | ||||||
15 | such operator as
hereinbefore provided for in this Section.
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16 | If the annual information return required by this Section | ||||||
17 | is not filed
when and as required the taxpayer shall be liable | ||||||
18 | for a penalty in an
amount determined in accordance with | ||||||
19 | Section 3-4 of the Uniform Penalty and
Interest Act until such | ||||||
20 | return is filed as required, the penalty to be
assessed and | ||||||
21 | collected in the same manner as any other penalty provided
for | ||||||
22 | in this Act.
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23 | The chief executive officer, proprietor, owner or highest | ||||||
24 | ranking manager
shall sign the annual return to certify the | ||||||
25 | accuracy of the information
contained therein. Any person who | ||||||
26 | willfully signs the annual return containing
false or |
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1 | inaccurate information shall be guilty of perjury and punished
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2 | accordingly. The annual return form prescribed by the | ||||||
3 | Department shall
include a warning that the person signing the | ||||||
4 | return may be liable for perjury.
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5 | The foregoing portion of this Section concerning the filing | ||||||
6 | of an annual
information return shall not apply to an operator | ||||||
7 | who is not required to
file an income tax return with the | ||||||
8 | United States Government.
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9 | (Source: P.A. 92-16, eff. 6-28-01; 92-600, eff. 6-28-02; | ||||||
10 | revised 10-15-03.)
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11 | Section 99. Effective date. This Act takes effect on July | ||||||
12 | 1, 2007.
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