Sen. Dan Kotowski

Filed: 3/18/2015

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1801

2    AMENDMENT NO. ______. Amend Senate Bill 1801 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Hotel Operators' Occupation Tax Act is
5amended by changing Section 6 as follows:
 
6    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
7    Sec. 6. Except as provided hereinafter in this Section, on
8or before the last day of each calendar month, every person
9engaged in the business of renting, leasing or letting rooms in
10a hotel in this State during the preceding calendar month shall
11file a return with the Department, stating:
12        1. The name of the operator;
13        2. His residence address and the address of his
14    principal place of business and the address of the
15    principal place of business (if that is a different
16    address) from which he engages in the business of renting,

 

 

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1    leasing or letting rooms in a hotel in this State;
2        3. Total amount of rental receipts received by him
3    during the preceding calendar month from renting, leasing
4    or letting rooms during such preceding calendar month;
5        4. Total amount of rental receipts received by him
6    during the preceding calendar month from renting, leasing
7    or letting rooms to permanent residents during such
8    preceding calendar month;
9        5. Total amount of other exclusions from gross rental
10    receipts allowed by this Act;
11        6. Gross rental receipts which were received by him
12    during the preceding calendar month and upon the basis of
13    which the tax is imposed;
14        7. The amount of tax due;
15        8. Such other reasonable information as the Department
16    may require.
17    If the operator's average monthly tax liability to the
18Department does not exceed $200, the Department may authorize
19his returns to be filed on a quarter annual basis, with the
20return for January, February and March of a given year being
21due by April 30 of such year; with the return for April, May
22and June of a given year being due by July 31 of such year; with
23the return for July, August and September of a given year being
24due by October 31 of such year, and with the return for
25October, November and December of a given year being due by
26January 31 of the following year.

 

 

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1    If the operator's average monthly tax liability to the
2Department does not exceed $50, the Department may authorize
3his returns to be filed on an annual basis, with the return for
4a given year being due by January 31 of the following year.
5    Such quarter annual and annual returns, as to form and
6substance, shall be subject to the same requirements as monthly
7returns.
8    Notwithstanding any other provision in this Act concerning
9the time within which an operator may file his return, in the
10case of any operator who ceases to engage in a kind of business
11which makes him responsible for filing returns under this Act,
12such operator shall file a final return under this Act with the
13Department not more than 1 month after discontinuing such
14business.
15    Where the same person has more than 1 business registered
16with the Department under separate registrations under this
17Act, such person shall not file each return that is due as a
18single return covering all such registered businesses, but
19shall file separate returns for each such registered business.
20    In his return, the operator shall determine the value of
21any consideration other than money received by him in
22connection with the renting, leasing or letting of rooms in the
23course of his business and he shall include such value in his
24return. Such determination shall be subject to review and
25revision by the Department in the manner hereinafter provided
26for the correction of returns.

 

 

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1    Where the operator is a corporation, the return filed on
2behalf of such corporation shall be signed by the president,
3vice-president, secretary or treasurer or by the properly
4accredited agent of such corporation.
5    The person filing the return herein provided for shall, at
6the time of filing such return, pay to the Department the
7amount of tax herein imposed. The operator filing the return
8under this Section shall, at the time of filing such return,
9pay to the Department the amount of tax imposed by this Act
10less a discount of 2.1% or $25 per calendar year, whichever is
11greater, which is allowed to reimburse the operator for the
12expenses incurred in keeping records, preparing and filing
13returns, remitting the tax and supplying data to the Department
14on request.
15    There shall be deposited in the Build Illinois Fund in the
16State Treasury for each State fiscal year 40% of the amount of
17total net proceeds from the tax imposed by subsection (a) of
18Section 3. Of the remaining 60%, $5,000,000 shall be deposited
19in the Illinois Sports Facilities Fund and credited to the
20Subsidy Account each fiscal year by making monthly deposits in
21the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
22such deposits for prior months, and an additional $8,000,000
23shall be deposited in the Illinois Sports Facilities Fund and
24credited to the Advance Account each fiscal year by making
25monthly deposits in the amount of 1/8 of $8,000,000 plus any
26cumulative deficiencies in such deposits for prior months;

 

 

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1provided, that for fiscal years ending after June 30, 2001, the
2amount to be so deposited into the Illinois Sports Facilities
3Fund and credited to the Advance Account each fiscal year shall
4be increased from $8,000,000 to the then applicable Advance
5Amount and the required monthly deposits beginning with July
62001 shall be in the amount of 1/8 of the then applicable
7Advance Amount plus any cumulative deficiencies in those
8deposits for prior months. (The deposits of the additional
9$8,000,000 or the then applicable Advance Amount, as
10applicable, during each fiscal year shall be treated as
11advances of funds to the Illinois Sports Facilities Authority
12for its corporate purposes to the extent paid to the Authority
13or its trustee and shall be repaid into the General Revenue
14Fund in the State Treasury by the State Treasurer on behalf of
15the Authority pursuant to Section 19 of the Illinois Sports
16Facilities Authority Act, as amended. If in any fiscal year the
17full amount of the then applicable Advance Amount is not repaid
18into the General Revenue Fund, then the deficiency shall be
19paid from the amount in the Local Government Distributive Fund
20that would otherwise be allocated to the City of Chicago under
21the State Revenue Sharing Act.)
22    For purposes of the foregoing paragraph, the term "Advance
23Amount" means, for fiscal year 2002, $22,179,000, and for
24subsequent fiscal years through fiscal year 2032, 105.615% of
25the Advance Amount for the immediately preceding fiscal year,
26rounded up to the nearest $1,000.

 

 

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1    Notwithstanding any other provision of law, beginning on
2January 1, 2016 and through December 31, 2021, by the fifteenth
3day of each month, the mayor of each municipality where a
4municipal convention center is located shall certify to the
5Department of Commerce and Economic Opportunity and the
6Department the amount of any qualified incentives provided by
7the municipal convention center during the previous month;
8however, in no event may the certified amount submitted on
9behalf of any local convention center exceed $200,000 in any
10calendar year. The Department of Commerce and Economic
11Opportunity and the Department may each request that the
12Auditor General conduct an audit of the accuracy of the
13certification. Of the remaining 60% of the amount of total net
14proceeds from the tax imposed by subsection (a) of Section 3
15after all required deposits into the Illinois Sports Facilities
16Fund have been made, the Department shall deposit the certified
17amount into the Tourism Promotion Fund. Moneys deposited into
18the Tourism Promotion Fund under this paragraph shall be used
19by the Department of Commerce and Economic Opportunity to make
20grants to municipalities for the purpose of reimbursing the
21municipal convention center for the amount of qualified
22incentives provided by the convention center. For the purposes
23of this paragraph, "municipal convention center" means a
24convention or civic center owned by a unit of local government
25with contiguous exhibition space ranging between 40,000 and
26125,000 square feet. For the purposes of this paragraph,

 

 

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1"qualified incentive" means an incentive provided for a
2convention, meeting, or trade show that, but for the incentive,
3would not have occurred in the State or been retained in the
4State. The Department, in coordination with the Department of
5Commerce and Economic Opportunity, shall adopt rules to
6implement the changes pursuant to this paragraph.
7    Of the remaining 60% of the amount of total net proceeds
8prior to August 1, 2011 from the tax imposed by subsection (a)
9of Section 3 after all required deposits in the Illinois Sports
10Facilities Fund, the amount equal to 8% of the net revenue
11realized from this Act plus an amount equal to 8% of the net
12revenue realized from any tax imposed under Section 4.05 of the
13Chicago World's Fair-1992 Authority Act during the preceding
14month shall be deposited in the Local Tourism Fund each month
15for purposes authorized by Section 605-705 of the Department of
16Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
17the remaining 60% of the amount of total net proceeds beginning
18on August 1, 2011 from the tax imposed by subsection (a) of
19Section 3 after all required deposits in the Illinois Sports
20Facilities Fund, an amount equal to 8% of the net revenue
21realized from this Act plus an amount equal to 8% of the net
22revenue realized from any tax imposed under Section 4.05 of the
23Chicago World's Fair-1992 Authority Act during the preceding
24month shall be deposited as follows: 18% of such amount shall
25be deposited into the Chicago Travel Industry Promotion Fund
26for the purposes described in subsection (n) of Section 5 of

 

 

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1the Metropolitan Pier and Exposition Authority Act and the
2remaining 82% of such amount shall be deposited into the Local
3Tourism Fund each month for purposes authorized by Section
4605-705 of the Department of Commerce and Economic Opportunity
5Law. Beginning on August 1, 1999 and ending on July 31, 2011,
6an amount equal to 4.5% of the net revenue realized from the
7Hotel Operators' Occupation Tax Act during the preceding month
8shall be deposited into the International Tourism Fund for the
9purposes authorized in Section 605-707 of the Department of
10Commerce and Economic Opportunity Law. Beginning on August 1,
112011, an amount equal to 4.5% of the net revenue realized from
12this Act during the preceding month shall be deposited as
13follows: 55% of such amount shall be deposited into the Chicago
14Travel Industry Promotion Fund for the purposes described in
15subsection (n) of Section 5 of the Metropolitan Pier and
16Exposition Authority Act and the remaining 45% of such amount
17deposited into the International Tourism Fund for the purposes
18authorized in Section 605-707 of the Department of Commerce and
19Economic Opportunity Law. "Net revenue realized for a month"
20means the revenue collected by the State under that Act during
21the previous month less the amount paid out during that same
22month as refunds to taxpayers for overpayment of liability
23under that Act.
24    After making all these deposits, all other proceeds of the
25tax imposed under subsection (a) of Section 3 shall be
26deposited in the General Revenue Fund in the State Treasury.

 

 

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1All moneys received by the Department from the additional tax
2imposed under subsection (b) of Section 3 shall be deposited
3into the Build Illinois Fund in the State Treasury.
4    The Department may, upon separate written notice to a
5taxpayer, require the taxpayer to prepare and file with the
6Department on a form prescribed by the Department within not
7less than 60 days after receipt of the notice an annual
8information return for the tax year specified in the notice.
9Such annual return to the Department shall include a statement
10of gross receipts as shown by the operator's last State income
11tax return. If the total receipts of the business as reported
12in the State income tax return do not agree with the gross
13receipts reported to the Department for the same period, the
14operator shall attach to his annual information return a
15schedule showing a reconciliation of the 2 amounts and the
16reasons for the difference. The operator's annual information
17return to the Department shall also disclose pay roll
18information of the operator's business during the year covered
19by such return and any additional reasonable information which
20the Department deems would be helpful in determining the
21accuracy of the monthly, quarterly or annual tax returns by
22such operator as hereinbefore provided for in this Section.
23    If the annual information return required by this Section
24is not filed when and as required the taxpayer shall be liable
25for a penalty in an amount determined in accordance with
26Section 3-4 of the Uniform Penalty and Interest Act until such

 

 

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1return is filed as required, the penalty to be assessed and
2collected in the same manner as any other penalty provided for
3in this Act.
4    The chief executive officer, proprietor, owner or highest
5ranking manager shall sign the annual return to certify the
6accuracy of the information contained therein. Any person who
7willfully signs the annual return containing false or
8inaccurate information shall be guilty of perjury and punished
9accordingly. The annual return form prescribed by the
10Department shall include a warning that the person signing the
11return may be liable for perjury.
12    The foregoing portion of this Section concerning the filing
13of an annual information return shall not apply to an operator
14who is not required to file an income tax return with the
15United States Government.
16(Source: P.A. 97-617, eff. 10-26-11.)
 
17    Section 10. The Illinois Promotion Act is amended by
18changing Section 4a as follows:
 
19    (20 ILCS 665/4a)  (from Ch. 127, par. 200-24a)
20    Sec. 4a. Funds.
21    (1) All moneys deposited in the Tourism Promotion Fund
22pursuant to this subsection are allocated to the Department for
23utilization, as appropriated, in the performance of its powers
24under Section 4; except that during fiscal year 2013, the

 

 

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1Department shall reserve $9,800,000 of the total funds
2available for appropriation in the Tourism Promotion Fund for
3appropriation to the Historic Preservation Agency for the
4operation of the Abraham Lincoln Presidential Library and
5Museum and State historic sites.
6    As soon as possible after the first day of each month,
7beginning July 1, 1997, upon certification of the Department of
8Revenue, the Comptroller shall order transferred and the
9Treasurer shall transfer from the General Revenue Fund to the
10Tourism Promotion Fund an amount equal to 13% of the net
11revenue realized from the Hotel Operators' Occupation Tax Act
12plus an amount equal to 13% of the net revenue realized from
13any tax imposed under Section 4.05 of the Chicago World's
14Fair-1992 Authority Act during the preceding month. "Net
15revenue realized for a month" means the revenue collected by
16the State under that Act during the previous month less the
17amount paid out during that same month as refunds to taxpayers
18for overpayment of liability under that Act.
19    (1.1) (Blank).
20    (2) As soon as possible after the first day of each month,
21beginning July 1, 1997, upon certification of the Department of
22Revenue, the Comptroller shall order transferred and the
23Treasurer shall transfer from the General Revenue Fund to the
24Tourism Promotion Fund an amount equal to 8% of the net revenue
25realized from the Hotel Operators' Occupation Tax plus an
26amount equal to 8% of the net revenue realized from any tax

 

 

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1imposed under Section 4.05 of the Chicago World's Fair-1992
2Authority Act during the preceding month. "Net revenue realized
3for a month" means the revenue collected by the State under
4that Act during the previous month less the amount paid out
5during that same month as refunds to taxpayers for overpayment
6of liability under that Act.
7    All monies deposited in the Tourism Promotion Fund under
8this subsection (2) shall be used solely as provided in this
9subsection to advertise and promote tourism throughout
10Illinois. Appropriations of monies deposited in the Tourism
11Promotion Fund pursuant to this subsection (2) shall be used
12solely for advertising to promote tourism, including but not
13limited to advertising production and direct advertisement
14costs, but shall not be used to employ any additional staff,
15finance any individual event, or lease, rent or purchase any
16physical facilities. The Department shall coordinate its
17advertising under this subsection (2) with other public and
18private entities in the State engaged in similar promotion
19activities. Print or electronic media production made pursuant
20to this subsection (2) for advertising promotion shall not
21contain or include the physical appearance of or reference to
22the name or position of any public officer. "Public officer"
23means a person who is elected to office pursuant to statute, or
24who is appointed to an office which is established, and the
25qualifications and duties of which are prescribed, by statute,
26to discharge a public duty for the State or any of its

 

 

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1political subdivisions.
2    (3) Notwithstanding anything in this Section to the
3contrary, amounts transferred from the General Revenue Fund to
4the Tourism Promotion Fund pursuant to this Section shall not
5exceed $26,300,000 in State fiscal year 2012.
6    (4) The Department shall make grants, pursuant to Section 6
7of the Hotel Operators' Occupation Tax Act, from the Tourism
8Promotion Fund to a municipality where a municipal convention
9center is located for the purpose of reimbursing expenditures
10paid by the municipal convention center in providing qualified
11incentives. The terms "municipal convention center" and
12"qualified incentive" shall have the same meanings given to
13those terms in Section 6 of the Hotel Operators' Occupation Tax
14Act. As part of the grant application process, and in addition
15to the certification required by Section 6 of the Hotel
16Operators' Occupation Tax Act, the mayor of the municipality
17shall certify (1) the net proceeds received under the Hotel
18Operators' Occupation Tax Act for the renting, leasing, or
19letting of hotel rooms in the municipality for the month in
20which the convention, meeting, or trade show occurs and (2) the
21average of the net proceeds received under the Hotel Operators'
22Occupation Tax Act for the renting, leasing, or letting of
23hotel rooms in the municipality for the same month in the 3
24immediately preceding years.
25    If the Department or the Department of Revenue determines
26that qualified incentive funds, in whole or in part, were

 

 

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1disbursed by means other than in accordance with the standards
2of this Section and Section 6 of the Hotel Operators'
3Occupation Tax Act, then the amount transferred to the Tourism
4Promotion Fund shall be reduced during the next subsequent
5transfer in direct proportion to that amount determined to be
6in violation of the terms set forth in this Section.
7(Source: P.A. 97-641, eff. 12-19-11; 97-732, eff. 6-30-12.)
 
8    Section 99. Effective date. This Act takes effect upon
9becoming law.".