SB2676 Engrossed

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    AN ACT concerning local government.

 
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    Be it enacted by the People of the State of Illinois, 
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represented in the General Assembly: 


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



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    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)



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    Sec. 8-3-14. The corporate authorities of any municipality 
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may impose a
tax upon all persons engaged in such municipality 
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in the business of
renting, leasing or letting rooms in a 
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hotel, as defined in "The Hotel
Operators' Occupation Tax Act," 
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at a rate not to exceed 6% in the City of East Peoria and in the 
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Village of Morton and 5% in all other municipalities of the 
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gross
rental receipts from such renting, leasing or letting, 
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excluding, however,
from gross rental receipts, the proceeds of 
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such renting, leasing or
letting to permanent residents of that 
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hotel and proceeds from the tax
imposed under subsection (c) of 
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Section 13 of the Metropolitan Pier and
Exposition Authority 
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Act, and may provide for the administration and
enforcement of 
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the tax, and for the collection thereof from the persons

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subject to the tax, as the corporate authorities determine to 
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be necessary
or practicable for the effective administration of 
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the tax.

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    Persons subject to any tax imposed pursuant to authority

 


 






SB2676 Engrossed
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granted by this Section may reimburse themselves for their tax

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liability for such tax by separately stating such tax as an

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additional charge, which charge may be stated in combination,

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in a single amount, with State tax imposed under "The Hotel

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Operators' Occupation Tax Act".

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    Nothing in this Section shall be construed to authorize a

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municipality to impose a tax upon the privilege of engaging in

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any business which under the constitution of the United States

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may not be made the subject of taxation by this State.

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    The amounts collected by any municipality pursuant to this 
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Section shall
be expended by the municipality solely to promote 
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tourism and conventions
within that municipality or otherwise 
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to attract nonresident overnight
visitors to the municipality.

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    No funds received pursuant to this Section shall be used to 
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advertise for
or otherwise promote new competition in the hotel 
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business.

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(Source: P.A. 87-733.)

 

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    Section 99. Effective date. This Act takes effect upon 
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becoming law.