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1 | AN ACT concerning revenue.
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2 | Be it enacted by the People of the State of Illinois, | ||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Promotion Act is amended by | ||||||
5 | changing Section 4a as follows:
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6 | (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
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7 | Sec. 4a. Funds.
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8 | (1) All moneys deposited in the Tourism Promotion Fund | ||||||
9 | pursuant to this
subsection are allocated to the Department for | ||||||
10 | utilization, as
appropriated, in the performance of its powers | ||||||
11 | under Section 4.
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12 | As soon as possible after the first day of each month , | ||||||
13 | beginning July 1,
1997 , upon certification of the Department of | ||||||
14 | Revenue, the Comptroller shall
order transferred and the | ||||||
15 | Treasurer shall transfer from the General Revenue
Fund to the | ||||||
16 | Tourism Promotion Fund an amount equal to 17%
13% of the net
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17 | revenue realized from the Hotel Operators' Occupation Tax Act | ||||||
18 | plus an amount
equal to 17%
13% of the net revenue realized | ||||||
19 | from any tax imposed under
Section
4.05 of the Chicago World's | ||||||
20 | Fair-1992 Authority Act during the preceding month.
"Net | ||||||
21 | revenue realized for a month" means the revenue collected by | ||||||
22 | the State
under that Act during the previous month less the | ||||||
23 | amount paid out during that
same month as refunds to taxpayers |
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1 | for overpayment of liability under that
Act.
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2 | (1.1) (Blank).
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3 | (2) As soon as possible after the first day of each month ,
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4 | beginning July 1,
1997 , upon certification of the Department of | ||||||
5 | Revenue, the Comptroller shall
order transferred and the | ||||||
6 | Treasurer shall transfer from the General Revenue
Fund to the | ||||||
7 | Tourism
Promotion Fund an amount equal to 11%
8% of the net | ||||||
8 | revenue realized from the Hotel
Operators' Occupation Tax plus | ||||||
9 | an amount equal to 11%
8% of the net revenue
realized from any | ||||||
10 | tax imposed under Section 4.05 of the Chicago World's
Fair-1992 | ||||||
11 | Authority Act during the preceding month. "Net revenue realized | ||||||
12 | for
a
month" means the revenue collected by the State under | ||||||
13 | that Act during the
previous month less the amount paid out | ||||||
14 | during that same month as refunds to
taxpayers for overpayment | ||||||
15 | of liability under that Act.
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16 | All monies deposited in the Tourism Promotion Fund under | ||||||
17 | this
subsection (2) shall be used solely as provided in this | ||||||
18 | subsection to
advertise and promote tourism throughout | ||||||
19 | Illinois. Appropriations of monies
deposited in the Tourism | ||||||
20 | Promotion Fund pursuant to this subsection (2)
shall be used | ||||||
21 | solely for advertising to promote tourism, including but not
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22 | limited to advertising production and direct advertisement | ||||||
23 | costs, but shall
not be used to employ any additional staff, | ||||||
24 | finance any individual event,
or lease, rent or purchase any | ||||||
25 | physical facilities. The Department shall
coordinate its | ||||||
26 | advertising under this subsection (2) with other public and
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1 | private entities in the State engaged in similar promotion | ||||||
2 | activities.
Print or electronic media production made pursuant | ||||||
3 | to this subsection (2)
for advertising promotion shall not | ||||||
4 | contain or include the physical
appearance of or reference to | ||||||
5 | the name or position of any public officer.
"Public officer" | ||||||
6 | means a person who is elected to office pursuant to
statute, or | ||||||
7 | who is appointed to an office which is established, and the
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8 | qualifications and duties of which are prescribed, by statute, | ||||||
9 | to discharge
a public duty for the State or any of its | ||||||
10 | political subdivisions.
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11 | (Source: P.A. 91-472, eff. 8-10-99; 92-38, eff. 6-28-01.)
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12 | Section 10. The Hotel Operators' Occupation Tax Act is | ||||||
13 | amended by changing Section 6 as follows:
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14 | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
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15 | Sec. 6. Except as provided hereinafter in this Section, on | ||||||
16 | or before
the last day of each calendar month, every person | ||||||
17 | engaged in the
business of renting, leasing or letting rooms in | ||||||
18 | a hotel in this State
during the preceding calendar month shall | ||||||
19 | file a return with the
Department, stating:
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20 | 1. The name of the operator;
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21 | 2. His residence address and the address of his | ||||||
22 | principal place of
business and the address of the | ||||||
23 | principal place of business (if that is
a different | ||||||
24 | address) from which he engages in the business of renting,
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1 | leasing or letting rooms in a hotel in this State;
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2 | 3. Total amount of rental receipts received by him | ||||||
3 | during the
preceding calendar month from renting, leasing | ||||||
4 | or letting rooms during
such preceding calendar month;
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5 | 4. Total amount of rental receipts received by him | ||||||
6 | during the
preceding calendar month from renting, leasing | ||||||
7 | or letting rooms to
permanent residents during such | ||||||
8 | preceding calendar month;
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9 | 5. Total amount of other exclusions from gross rental | ||||||
10 | receipts
allowed by this Act;
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11 | 6. Gross rental receipts which were received by him | ||||||
12 | during the
preceding calendar month and upon the basis of | ||||||
13 | which the tax is imposed;
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14 | 7. The amount of tax due;
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15 | 8. Such other reasonable information as the Department | ||||||
16 | may require.
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17 | If the operator's average monthly tax liability to the | ||||||
18 | Department
does not exceed $200, the Department may authorize | ||||||
19 | his returns to be
filed on a quarter annual basis, with the | ||||||
20 | return for January, February
and March of a given year being | ||||||
21 | due by April 30 of such year; with the
return for April, May | ||||||
22 | and June of a given year being due by July 31 of
such year; with | ||||||
23 | the return for July, August and September of a given
year being | ||||||
24 | due by October 31 of such year, and with the return for
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25 | October, November and December of a given year being due by | ||||||
26 | January 31
of the following year.
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1 | If the operator's average monthly tax liability to the | ||||||
2 | Department
does not exceed $50, the Department may authorize | ||||||
3 | his returns to be
filed on an annual basis, with the return for | ||||||
4 | a given year being due by
January 31 of the following year.
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5 | Such quarter annual and annual returns, as to form and | ||||||
6 | substance,
shall be subject to the same requirements as monthly | ||||||
7 | returns.
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8 | Notwithstanding any other provision in this Act concerning | ||||||
9 | the time
within which an operator may file his return, in the | ||||||
10 | case of any
operator who ceases to engage in a kind of business | ||||||
11 | which makes him
responsible for filing returns under this Act, | ||||||
12 | such operator shall file
a final return under this Act with the | ||||||
13 | Department not more than 1 month
after discontinuing such | ||||||
14 | business.
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15 | Where the same person has more than 1 business registered | ||||||
16 | with the
Department under separate registrations under this | ||||||
17 | Act, such person
shall not file each return that is due as a | ||||||
18 | single return covering all
such registered businesses, but | ||||||
19 | shall file separate returns for each
such registered business.
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20 | In his return, the operator shall determine the value of | ||||||
21 | any
consideration other than money received by him in | ||||||
22 | connection with the
renting, leasing or letting of rooms in the | ||||||
23 | course of his business and
he shall include such value in his | ||||||
24 | return. Such determination shall be
subject to review and | ||||||
25 | revision by the Department in the manner
hereinafter provided | ||||||
26 | for the correction of returns.
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1 | Where the operator is a corporation, the return filed on | ||||||
2 | behalf of
such corporation shall be signed by the president, | ||||||
3 | vice-president,
secretary or treasurer or by the properly | ||||||
4 | accredited agent of such
corporation.
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5 | The person filing the return herein provided for shall, at | ||||||
6 | the time of
filing such return, pay to the Department the | ||||||
7 | amount of tax herein imposed.
The operator filing the return | ||||||
8 | under this Section shall, at the time of
filing such return, | ||||||
9 | pay to the Department the amount of tax imposed by this
Act | ||||||
10 | less a discount of 2.1% or $25 per calendar year, whichever is | ||||||
11 | greater,
which is allowed to reimburse the operator for the | ||||||
12 | expenses incurred in
keeping records, preparing and filing | ||||||
13 | returns, remitting the tax and
supplying data to the Department | ||||||
14 | on request.
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15 | There shall be deposited in the Build Illinois Fund in the | ||||||
16 | State
Treasury for each State fiscal year 40% of the amount of | ||||||
17 | total
net proceeds from the tax imposed by subsection (a) of | ||||||
18 | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | ||||||
19 | in the Illinois
Sports Facilities Fund and credited to the | ||||||
20 | Subsidy Account each fiscal
year by making monthly deposits in | ||||||
21 | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in | ||||||
22 | such deposits for prior months, and an
additional $8,000,000 | ||||||
23 | shall be deposited in the Illinois Sports Facilities
Fund and | ||||||
24 | credited to the Advance Account each fiscal year by making | ||||||
25 | monthly
deposits in the amount of 1/8 of $8,000,000 plus any | ||||||
26 | cumulative deficiencies
in such deposits for prior months; |
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1 | provided, that for fiscal years ending
after June 30, 2001, the | ||||||
2 | amount to be so deposited into the Illinois
Sports Facilities | ||||||
3 | Fund and credited to the Advance Account each fiscal year
shall | ||||||
4 | be increased from $8,000,000 to the then applicable Advance | ||||||
5 | Amount and
the required monthly deposits beginning with July | ||||||
6 | 2001 shall be in the amount
of 1/8 of the then applicable | ||||||
7 | Advance Amount plus any cumulative deficiencies
in those | ||||||
8 | deposits for prior months. (The deposits of the additional | ||||||
9 | $8,000,000
or the then applicable Advance Amount, as | ||||||
10 | applicable,
during each fiscal year shall be treated as | ||||||
11 | advances
of funds to the Illinois Sports Facilities Authority | ||||||
12 | for its corporate
purposes to the extent paid to the Authority | ||||||
13 | or its trustee and shall be
repaid into the General Revenue | ||||||
14 | Fund in the State Treasury by the State
Treasurer on behalf of | ||||||
15 | the Authority pursuant to Section 19 of the Illinois
Sports | ||||||
16 | Facilities Authority Act, as amended. If in any fiscal year the | ||||||
17 | full
amount of the then applicable Advance Amount
is not repaid | ||||||
18 | into the General Revenue Fund, then the deficiency shall be | ||||||
19 | paid
from the amount in the Local Government Distributive Fund | ||||||
20 | that would otherwise
be allocated to the City of Chicago under | ||||||
21 | the State Revenue Sharing Act.)
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22 | For purposes of the foregoing paragraph, the term "Advance | ||||||
23 | Amount"
means, for fiscal year 2002, $22,179,000, and for | ||||||
24 | subsequent fiscal years
through fiscal year 2032, 105.615% of | ||||||
25 | the Advance Amount for the immediately
preceding fiscal year, | ||||||
26 | rounded up to the nearest $1,000.
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1 | Of the remaining 60% of the amount of total net proceeds | ||||||
2 | from the tax
imposed by subsection (a) of Section 3 after all | ||||||
3 | required deposits in the
Illinois Sports Facilities Fund, the | ||||||
4 | amount equal to 12%
8% of the net revenue
realized from the | ||||||
5 | Hotel Operators' Occupation Tax Act plus an amount equal to 12%
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6 | 8% of the net revenue realized from any tax imposed under | ||||||
7 | Section 4.05 of the
Chicago World's Fair-1992 Authority Act | ||||||
8 | during the preceding month shall be
deposited in the Local | ||||||
9 | Tourism Fund each month for purposes authorized by
Section | ||||||
10 | 605-705 of the Department of Commerce and Economic Opportunity
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11 | Community Affairs Law (20 ILCS 605/605-705) in the Local | ||||||
12 | Tourism Fund ,
and beginning August 1, 1999, the amount equal to | ||||||
13 | 6%
4.5% of the net revenue
realized from the Hotel Operators' | ||||||
14 | Occupation Tax Act during the preceding
month shall be | ||||||
15 | deposited into the International Tourism Fund for the purposes
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16 | authorized in Section 605-707
605-725 of the Department of | ||||||
17 | Commerce
and Economic Opportunity
Community Affairs Law , and | ||||||
18 | the amount equal to 1% of the amount of total net revenue | ||||||
19 | realized from the tax imposed by subsection (a) of Section 3 | ||||||
20 | during the preceding
month must be deposited in the Local | ||||||
21 | Planning Fund in the State treasury . "Net
revenue realized for | ||||||
22 | a month" means the revenue collected by the State under
that | ||||||
23 | Act during the previous month less the amount paid out during | ||||||
24 | that same
month as refunds to taxpayers for overpayment of | ||||||
25 | liability under that Act.
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26 | After making all these deposits, all other proceeds of the |
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1 | tax imposed under
subsection (a) of Section 3 shall be | ||||||
2 | deposited in the General Revenue Fund in
the State Treasury. | ||||||
3 | All moneys received by the Department from the additional
tax | ||||||
4 | imposed under subsection (b) of Section 3 shall be deposited | ||||||
5 | into the Build
Illinois Fund in the State Treasury.
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6 | The Department may, upon separate written notice to a | ||||||
7 | taxpayer, require
the taxpayer to prepare and file with the | ||||||
8 | Department on a form prescribed
by the Department within not | ||||||
9 | less than 60 days after receipt of the notice
an annual | ||||||
10 | information return for the tax year specified in the notice.
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11 | Such annual return to the Department shall include a statement | ||||||
12 | of gross
receipts as shown by the operator's last State income | ||||||
13 | tax return. If the
total receipts of the business as reported | ||||||
14 | in the State income tax return
do not agree with the gross | ||||||
15 | receipts reported to the Department for the
same period, the | ||||||
16 | operator shall attach to his annual information return a
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17 | schedule showing a reconciliation of the 2 amounts and the | ||||||
18 | reasons for the
difference. The operator's annual information | ||||||
19 | return to the Department
shall also disclose pay roll | ||||||
20 | information of the operator's business during
the year covered | ||||||
21 | by such return and any additional reasonable information
which | ||||||
22 | the Department deems would be helpful in determining the | ||||||
23 | accuracy of
the monthly, quarterly or annual tax returns by | ||||||
24 | such operator as
hereinbefore provided for in this Section.
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25 | If the annual information return required by this Section | ||||||
26 | is not filed
when and as required the taxpayer shall be liable |
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1 | for a penalty in an
amount determined in accordance with | ||||||
2 | Section 3-4 of the Uniform Penalty and
Interest Act until such | ||||||
3 | return is filed as required, the penalty to be
assessed and | ||||||
4 | collected in the same manner as any other penalty provided
for | ||||||
5 | in this Act.
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6 | The chief executive officer, proprietor, owner or highest | ||||||
7 | ranking manager
shall sign the annual return to certify the | ||||||
8 | accuracy of the information
contained therein. Any person who | ||||||
9 | willfully signs the annual return containing
false or | ||||||
10 | inaccurate information shall be guilty of perjury and punished
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11 | accordingly. The annual return form prescribed by the | ||||||
12 | Department shall
include a warning that the person signing the | ||||||
13 | return may be liable for perjury.
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14 | The foregoing portion of this Section concerning the filing | ||||||
15 | of an annual
information return shall not apply to an operator | ||||||
16 | who is not required to
file an income tax return with the | ||||||
17 | United States Government.
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18 | (Source: P.A. 92-16, eff. 6-28-01; 92-600, eff. 6-28-02; | ||||||
19 | revised 10-15-03.)
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20 | Section 99. Effective date. This Act takes effect upon | ||||||
21 | becoming law.
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