Sen. David Koehler
Filed: 4/2/2008
|
|
|||||||
| |||||||
| |||||||
| 1 | AMENDMENT TO SENATE BILL 2676
| ||||||
| 2 | AMENDMENT NO. ______. Amend Senate Bill 2676 by replacing | ||||||
| 3 | everything after the enacting clause with the following:
| ||||||
| 4 | "Section 5. The Illinois Municipal Code is amended by | ||||||
| 5 | changing Section 8-3-14 as follows:
| ||||||
| 6 | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
| ||||||
| 7 | Sec. 8-3-14. The corporate authorities of any municipality | ||||||
| 8 | may impose a
tax upon all persons engaged in such municipality | ||||||
| 9 | in the business of
renting, leasing or letting rooms in a | ||||||
| 10 | hotel, as defined in "The Hotel
Operators' Occupation Tax Act," | ||||||
| 11 | at a rate not to exceed 6% in the City of East Peoria and in the | ||||||
| 12 | Village of Morton and 5% in all other municipalities of the | ||||||
| 13 | gross
rental receipts from such renting, leasing or letting, | ||||||
| 14 | excluding, however,
from gross rental receipts, the proceeds of | ||||||
| 15 | such renting, leasing or
letting to permanent residents of that | ||||||
| 16 | hotel and proceeds from the tax
imposed under subsection (c) of | ||||||
| |||||||
| |||||||
| 1 | Section 13 of the Metropolitan Pier and
Exposition Authority | ||||||
| 2 | Act, and may provide for the administration and
enforcement of | ||||||
| 3 | the tax, and for the collection thereof from the persons
| ||||||
| 4 | subject to the tax, as the corporate authorities determine to | ||||||
| 5 | be necessary
or practicable for the effective administration of | ||||||
| 6 | the tax.
| ||||||
| 7 | Persons subject to any tax imposed pursuant to authority
| ||||||
| 8 | granted by this Section may reimburse themselves for their tax
| ||||||
| 9 | liability for such tax by separately stating such tax as an
| ||||||
| 10 | additional charge, which charge may be stated in combination,
| ||||||
| 11 | in a single amount, with State tax imposed under "The Hotel
| ||||||
| 12 | Operators' Occupation Tax Act".
| ||||||
| 13 | Nothing in this Section shall be construed to authorize a
| ||||||
| 14 | municipality to impose a tax upon the privilege of engaging in
| ||||||
| 15 | any business which under the constitution of the United States
| ||||||
| 16 | may not be made the subject of taxation by this State.
| ||||||
| 17 | The amounts collected by any municipality pursuant to this | ||||||
| 18 | Section shall
be expended by the municipality solely to promote | ||||||
| 19 | tourism and conventions
within that municipality or otherwise | ||||||
| 20 | to attract nonresident overnight
visitors to the municipality.
| ||||||
| 21 | No funds received pursuant to this Section shall be used to | ||||||
| 22 | advertise for
or otherwise promote new competition in the hotel | ||||||
| 23 | business.
| ||||||
| 24 | (Source: P.A. 87-733.)
| ||||||
| 25 | Section 99. Effective date. This Act takes effect upon | ||||||
| |||||||
| |||||||
| 1 | becoming law.".
| ||||||