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1 | AN ACT concerning local government.
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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 Illinois Municipal Code is amended by | ||||||||||||||||||||||||||
5 | changing Section 8-3-14 and Section 8-3-14a as follows:
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6 | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
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7 | Sec. 8-3-14. Municipal hotel operators' occupation tax. | ||||||||||||||||||||||||||
8 | The corporate authorities of any municipality may impose a
tax | ||||||||||||||||||||||||||
9 | upon all persons engaged in such municipality in the business | ||||||||||||||||||||||||||
10 | of
renting, leasing or letting rooms in a hotel, as defined in | ||||||||||||||||||||||||||
11 | "The Hotel
Operators' Occupation Tax Act," at a rate not to | ||||||||||||||||||||||||||
12 | exceed 6% in the City of East Peoria and in the Village of | ||||||||||||||||||||||||||
13 | Morton and 5% in all other municipalities of the gross
rental | ||||||||||||||||||||||||||
14 | receipts from such renting, leasing or letting, excluding, | ||||||||||||||||||||||||||
15 | however,
from gross rental receipts, the proceeds of such | ||||||||||||||||||||||||||
16 | renting, leasing or
letting to permanent residents of that | ||||||||||||||||||||||||||
17 | hotel and proceeds from the tax
imposed under subsection (c) of | ||||||||||||||||||||||||||
18 | Section 13 of the Metropolitan Pier and
Exposition Authority | ||||||||||||||||||||||||||
19 | Act, and may provide for the administration and
enforcement of | ||||||||||||||||||||||||||
20 | the tax, and for the collection thereof from the persons
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21 | subject to the tax, as the corporate authorities determine to | ||||||||||||||||||||||||||
22 | be necessary
or practicable for the effective administration of | ||||||||||||||||||||||||||
23 | the tax. The municipality may not impose a tax under this |
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1 | Section if it imposes a tax under Section 8-3-14a.
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2 | Persons subject to any tax imposed pursuant to authority
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3 | granted by this Section may reimburse themselves for their tax
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4 | liability for such tax by separately stating such tax as an
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5 | additional charge, which charge may be stated in combination,
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6 | in a single amount, with State tax imposed under "The Hotel
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7 | Operators' Occupation Tax Act".
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8 | Nothing in this Section shall be construed to authorize a
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9 | municipality to impose a tax upon the privilege of engaging in
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10 | any business which under the constitution of the United States
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11 | may not be made the subject of taxation by this State.
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12 | Not less than fifty percent of the The amounts collected by | ||||||
13 | any municipality pursuant to this Section shall
be expended by | ||||||
14 | the municipality solely to promote tourism and conventions
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15 | within that municipality or otherwise to attract nonresident | ||||||
16 | overnight
visitors to the municipality. The remainder of the | ||||||
17 | amounts collected by a municipality pursuant to this Section | ||||||
18 | may be expended by the municipality for general corporate | ||||||
19 | purposes.
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20 | No funds received pursuant to this Section shall be used to | ||||||
21 | advertise for
or otherwise promote new competition in the hotel | ||||||
22 | business.
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23 | (Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
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24 | (65 ILCS 5/8-3-14a) | ||||||
25 | Sec. 8-3-14a. Municipal hotel use tax. |
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1 | (a) The corporate authorities of any municipality may | ||||||
2 | impose a
tax upon the privilege of renting or leasing rooms in | ||||||
3 | a hotel within the municipality at a rate not to exceed 5% of | ||||||
4 | the rental or lease payment. The corporate authorities may | ||||||
5 | provide for the administration and
enforcement of the tax and | ||||||
6 | for the collection thereof from the persons
subject to the tax, | ||||||
7 | as the corporate authorities determine to be necessary
or | ||||||
8 | practical for the effective administration of the tax. | ||||||
9 | (b) Each hotel in the municipality shall collect the tax | ||||||
10 | from the person making the rental or lease payment at the time | ||||||
11 | that the payment is tendered to the hotel. The hotel shall, as | ||||||
12 | trustee, remit the tax to the municipality. | ||||||
13 | (c) The tax authorized under this Section does not apply to | ||||||
14 | any rental or lease payment by a permanent resident of that | ||||||
15 | hotel or to any payment made to any hotel that is subject to | ||||||
16 | the tax
imposed under subsection (c) of Section 13 of the | ||||||
17 | Metropolitan Pier and
Exposition Authority Act. A municipality | ||||||
18 | may not impose a tax under this Section if it imposes a tax | ||||||
19 | under Section 8-3-14. Nothing in this Section may be construed | ||||||
20 | to authorize a
municipality to impose a tax upon the privilege | ||||||
21 | of engaging in
any business that under the Constitution of the | ||||||
22 | United States
may not be made the subject of taxation by this | ||||||
23 | State. | ||||||
24 | (d) Not less than fifty percent of the The moneys collected | ||||||
25 | by a municipality under this Section may
be expended solely to | ||||||
26 | promote tourism and conventions
within that municipality or |
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1 | otherwise to attract nonresident overnight
visitors to the | ||||||
2 | municipality. The remainder of the amounts collected by a | ||||||
3 | municipality pursuant to this Section may be expended by the | ||||||
4 | municipality for general corporate purposes. No moneys | ||||||
5 | received under this Section may be used to advertise for
or | ||||||
6 | otherwise promote new competition in the hotel business. | ||||||
7 | (e) As used in this Section, "hotel" has the meaning set | ||||||
8 | forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
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9 | (Source: P.A. 96-238, eff. 8-11-09.)
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