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| | 97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB0161 Introduced 2/8/2011, by Sen. Kyle McCarter SYNOPSIS AS INTRODUCED:
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| 35 ILCS 115/2e new | | 35 ILCS 120/2-67 new | |
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Amends the Service Occupation Tax Act and the Retailers' Occupation Tax Act. Provides that each serviceman or retailer who is engaged in the rental of banquet, meeting, or conference rooms shall separately state the selling price of any food or beverages sold incident to the rental of the room, not including gratuities or mandatory service charges. Provides that the tax shall be imposed only on the sale of food, beverages, or other tangible personal property and not on the rental of the room or associated equipment. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | SB0161 | | LRB097 06102 HLH 46175 b |
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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,
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| 3 | | represented in the General Assembly:
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| 4 | | Section 5. The Service Occupation Tax Act is amended by |
| 5 | | adding Section 2e as follows:
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| 6 | | (35 ILCS 115/2e new) |
| 7 | | Sec. 2e. No tax imposed on rental of rooms or equipment. |
| 8 | | Beginning on the first day of the first month to occur not less |
| 9 | | than 90 days after the effective date of this amendatory Act of |
| 10 | | the 97th General Assembly, each serviceman who is engaged in |
| 11 | | the rental of banquet, meeting, or conference rooms shall |
| 12 | | separately state the selling price of any food or beverages |
| 13 | | sold incident to the rental of the room, not including |
| 14 | | gratuities or mandatory service charges. The tax shall be |
| 15 | | imposed under this Act only on the sale of food, beverages, or |
| 16 | | other tangible personal property and not on the rental of the |
| 17 | | room or associated equipment.
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| 18 | | Section 10. The Retailers' Occupation Tax Act is amended by |
| 19 | | adding Section 2-67 as follows:
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| 20 | | (35 ILCS 120/2-67 new) |
| 21 | | Sec. 2-67. No tax imposed on rental of rooms or equipment. |