|
|||||||||||||||||||||||||||
|
|||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
| |||||||||||||||||||||||||||
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 and by adding Section 8-3-14a as | ||||||||||||||||||||||||||
6 | follows:
| ||||||||||||||||||||||||||
7 | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
| ||||||||||||||||||||||||||
8 | Sec. 8-3-14. Municipal hotel operators' occupation tax. | ||||||||||||||||||||||||||
9 | The corporate authorities of any municipality may impose a
tax | ||||||||||||||||||||||||||
10 | upon all persons engaged in such municipality in the business | ||||||||||||||||||||||||||
11 | of
renting, leasing or letting rooms in a hotel, as defined in | ||||||||||||||||||||||||||
12 | "The Hotel
Operators' Occupation Tax Act," at a rate not to | ||||||||||||||||||||||||||
13 | exceed 5% of the gross
rental receipts from such renting, | ||||||||||||||||||||||||||
14 | leasing or letting, excluding, however,
from gross rental | ||||||||||||||||||||||||||
15 | receipts, the proceeds of such renting, leasing or
letting to | ||||||||||||||||||||||||||
16 | permanent residents of that hotel and proceeds from the tax
| ||||||||||||||||||||||||||
17 | imposed under subsection (c) of Section 13 of the Metropolitan | ||||||||||||||||||||||||||
18 | Pier and
Exposition Authority Act, and may provide for the | ||||||||||||||||||||||||||
19 | administration and
enforcement of the tax, and for the | ||||||||||||||||||||||||||
20 | collection thereof from the persons
subject to the tax, as the | ||||||||||||||||||||||||||
21 | corporate authorities determine to be necessary
or practicable | ||||||||||||||||||||||||||
22 | for the effective administration of the tax. The municipality | ||||||||||||||||||||||||||
23 | may not impose a tax under this Section if it imposes a tax |
| |||||||
| |||||||
1 | under Section 8-3-14a.
| ||||||
2 | Persons subject to any tax imposed pursuant to authority
| ||||||
3 | granted by this Section may reimburse themselves for their tax
| ||||||
4 | liability for such tax by separately stating such tax as an
| ||||||
5 | additional charge, which charge may be stated in combination,
| ||||||
6 | in a single amount, with State tax imposed under "The Hotel
| ||||||
7 | Operators' Occupation Tax Act".
| ||||||
8 | Nothing in this Section shall be construed to authorize a
| ||||||
9 | municipality to impose a tax upon the privilege of engaging in
| ||||||
10 | any business which under the constitution of the United States
| ||||||
11 | may not be made the subject of taxation by this State.
| ||||||
12 | The amounts collected by any municipality pursuant to this | ||||||
13 | Section shall
be expended by the municipality solely to promote | ||||||
14 | tourism and conventions
within that municipality or otherwise | ||||||
15 | to attract nonresident overnight
visitors to the municipality.
| ||||||
16 | No funds received pursuant to this Section shall be used to | ||||||
17 | advertise for
or otherwise promote new competition in the hotel | ||||||
18 | business.
| ||||||
19 | (Source: P.A. 87-733.)
| ||||||
20 | (65 ILCS 5/8-3-14a new) | ||||||
21 | Sec. 8-3-14a. Municipal hotel use tax. | ||||||
22 | (a) The corporate authorities of any municipality may | ||||||
23 | impose a
tax upon the privilege of renting or leasing rooms in | ||||||
24 | a hotel within the municipality at a rate not to exceed 5% of | ||||||
25 | the rental or lease payment. The corporate authorities may |
| |||||||
| |||||||
1 | provide for the administration and
enforcement of the tax and | ||||||
2 | for the collection thereof from the persons
subject to the tax, | ||||||
3 | as the corporate authorities determine to be necessary
or | ||||||
4 | practical for the effective administration of the tax. | ||||||
5 | (b) Each hotel in the municipality shall collect the tax | ||||||
6 | from the person making the rental or lease payment at the time | ||||||
7 | that the payment is tendered to the hotel. The hotel shall, as | ||||||
8 | trustee, remit the tax to the municipality. | ||||||
9 | (c) The tax authorized under this Section does not apply to | ||||||
10 | any rental or lease payment by a permanent resident of that | ||||||
11 | hotel or to any payment made to any hotel that is subject to | ||||||
12 | the tax
imposed under subsection (c) of Section 13 of the | ||||||
13 | Metropolitan Pier and
Exposition Authority Act. A municipality | ||||||
14 | may not impose a tax under this Section if it imposes a tax | ||||||
15 | under Section 8-3-14. Nothing in this Section may be construed | ||||||
16 | to authorize a
municipality to impose a tax upon the privilege | ||||||
17 | of engaging in
any business that under the constitution of the | ||||||
18 | United States
may not be made the subject of taxation by this | ||||||
19 | State. | ||||||
20 | (d) The moneys collected by a municipality under this | ||||||
21 | Section may
be expended solely to promote tourism and | ||||||
22 | conventions
within that municipality or otherwise to attract | ||||||
23 | nonresident overnight
visitors to the municipality. No moneys | ||||||
24 | received under this Section may be used to advertise for
or | ||||||
25 | otherwise promote new competition in the hotel business. | ||||||
26 | (e) As used in this Section, "hotel" has the meaning set |
| |||||||
| |||||||
1 | forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
| ||||||
2 | Section 99. Effective date. This Act takes effect upon | ||||||
3 | becoming law.
|