96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB3017

 

Introduced 2/4/2010, by Sen. Deanna Demuzio

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 145/2   from Ch. 120, par. 481b.32

    Amends the Hotel Operators' Occupation Tax Act. Provides that the term "occupancy" does not include the use of any room or rooms used or paid for by representatives of an organization chartered by the United States Congress to provide disaster relief.


LRB096 19823 HLH 35273 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB3017 LRB096 19823 HLH 35273 b

1     AN ACT concerning revenue.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Hotel Operators' Occupation Tax Act is
5 amended by changing Section 2 as follows:
 
6     (35 ILCS 145/2)  (from Ch. 120, par. 481b.32)
7     Sec. 2. As used in this Act, unless the context otherwise
8 requires:
9         (1) "Hotel" means any building or buildings in which
10     the public may, for a consideration, obtain living
11     quarters, sleeping or housekeeping accommodations. The
12     term includes inns, motels, tourist homes or courts,
13     lodging houses, rooming houses and apartment houses.
14         (2) "Operator" means any person operating a hotel.
15         (3) "Occupancy" means the use or possession, or the
16     right to the use or possession, of any room or rooms in a
17     hotel for any purpose, or the right to the use or
18     possession of the furnishings or to the services and
19     accommodations accompanying the use and possession of the
20     room or rooms. For the purposes of this Act, occupancy does
21     not include the use of any room or rooms used or paid for
22     by representatives of an organization chartered by the
23     United States Congress to provide disaster relief.

 

 

SB3017 - 2 - LRB096 19823 HLH 35273 b

1         (4) "Room" or "rooms" means any living quarters,
2     sleeping or housekeeping accommodations.
3         (5) "Permanent resident" means any person who occupied
4     or has the right to occupy any room or rooms, regardless of
5     whether or not it is the same room or rooms, in a hotel for
6     at least 30 consecutive days.
7         (6) "Rent" or "rental" means the consideration
8     received for occupancy, valued in money, whether received
9     in money or otherwise, including all receipts, cash,
10     credits and property or services of any kind or nature.
11         (7) "Department" means the Department of Revenue.
12         (8) "Person" means any natural individual, firm,
13     partnership, association, joint stock company, joint
14     adventure, public or private corporation, limited
15     liability company, or a receiver, executor, trustee,
16     guardian or other representative appointed by order of any
17     court.
18 (Source: P.A. 87-951; 88-480.)