Illinois General Assembly - Full Text of SB3498
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Full Text of SB3498  103rd General Assembly

SB3498 103RD GENERAL ASSEMBLY

 


 
103RD GENERAL ASSEMBLY
State of Illinois
2023 and 2024
SB3498

 

Introduced 2/9/2024, by Sen. Cristina Castro

 

SYNOPSIS AS INTRODUCED:
 
New Act
5 ILCS 140/7.5
55 ILCS 5/5-1030  from Ch. 34, par. 5-1030
65 ILCS 5/8-3-13  from Ch. 24, par. 8-3-13
65 ILCS 5/8-3-14  from Ch. 24, par. 8-3-14
65 ILCS 5/8-3-14a

    Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective immediately.


LRB103 37945 HLH 68077 b

 

 

A BILL FOR

 

SB3498LRB103 37945 HLH 68077 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 1. Short title. This Act may be cited as the
5Short-Term Rental Occupation Tax Act.
 
6    Section 5. Definitions. As used in this Act:
7    "Booking transaction" means a transaction in which a
8hosting platform collects or receives compensation for
9facilitating the renting of a short-term rental located in
10this State by directly or indirectly allowing a reservation to
11be made for an occupant or collecting or processing payments
12through the hosting platform's online application, software,
13website, or system.
14    "Department" means the Department of Revenue.
15    "Hosting platform" or "platform" means a person who
16provides an online application, software, website, or system
17through which a short-term rental located in this State is
18advertised or held out to the public as available to rent for
19occupancy.
20    "Hotel" has the same meaning as defined in the Hotel
21Operators' Occupation Tax Act.
22    "Occupancy" means the use or possession by an occupant, or
23the right to the use or possession by an occupant, of any room

 

 

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1or rooms in a short-term rental for any purpose, or the right
2of an occupant to the use or possession of the furnishings or
3to the services and accommodations accompanying the use and
4possession of the room or rooms.
5    "Operator" means any person operating a short-term rental.
6    "Permanent resident" means any person who occupies or has
7the right to occupy a room or rooms in a short-term rental for
8at least 30 consecutive days, regardless of whether the person
9occupies the same room or rooms in the short-term rental
10during the entire 30-day period.
11    "Person" means any natural individual, firm, partnership,
12association, joint stock company, joint adventure, public or
13private corporation, limited liability company, or a receiver,
14executor, trustee, guardian, or other representative appointed
15by order of any court.
16    "Rent" or "rental" means the consideration received for an
17occupant's occupancy, valued in money, whether received in
18money or otherwise, including all receipts, cash, credits, and
19property or services of any kind or nature.
20    "Room" or "rooms" means any living quarters, sleeping
21accommodations, or housekeeping accommodations.
22    "Short-term rental" means an owner-occupied,
23tenant-occupied, or non-owner-occupied dwelling, including,
24but not limited to, an apartment, house, cottage, condominium,
25or furnished accommodation, located in this State, where: (i)
26at least one room in the dwelling is rented to an occupant for

 

 

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1a period of less than 30 consecutive days; and (ii) all
2accommodations are reserved in advance; provided, however,
3that a dwelling shall be considered a single room if rented as
4such. "Short-term rental" does not include:
5        (1) any dormitory or other living or sleeping facility
6    maintained by a public or private school, college, or
7    university for the use of students, faculty, or visitors;
8        (2) any facility certified or licensed and regulated
9    by the Department of Human Services or Department of
10    Public Health;
11        (3) any room in a condominium, cooperative, or
12    timeshare plan and any individually or collectively owned
13    single-family or multifamily dwelling house or room in
14    such dwelling that is rented for a period of at least 30
15    consecutive days and that is not advertised or held out to
16    the public as a place regularly rented for periods of less
17    than 30 consecutive days;
18        (4) any migrant labor camp or residential migrant
19    housing permitted by the Department of Public Health;
20        (5) a facility that provides housing only to patients,
21    patients' families, and patients' caregivers and not to
22    the general public and is owned and operated by a
23    nonprofit organization;
24        (6) any apartment building inspected by the United
25    States Department of Housing and Urban Development or
26    other entity acting on behalf of the United States

 

 

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1    Department of Housing and Urban Development that is
2    designated primarily as housing for persons at least 62
3    years of age. The Department may require the operator of
4    the apartment building to attest in writing that the
5    building meets the criteria provided in this paragraph;
6    the Department may adopt rules to implement this
7    requirement; or
8        (7) the rental, leasing, or letting of rooms or
9    accommodations for occupancy in a hotel.
 
10    Section 10. Rate; exemptions.
11    (a) A tax is imposed upon each hosting platform that
12facilitates a booking transaction in the State. The tax is
13imposed at the rate of 5% of 94% of the gross rental receipts
14from the short-term rental transaction.
15    (b) An additional tax is imposed upon each hosting
16platform that facilitates a booking transaction in the State.
17That tax is imposed at the rate of 1% of 94% of the gross
18rental receipts from the short-term rental transaction.
19    (c) No funds received pursuant to this Act shall be used to
20advertise for or otherwise promote new competition in the
21hotel industry.
22    (d) The taxes are not imposed upon the privilege of
23engaging in any business in interstate commerce or otherwise,
24which business may not, under the Constitution and statutes of
25the United States, be made the subject of taxation by this

 

 

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1State. In addition, the tax is not imposed upon gross rental
2receipts for which the hosting platform is prohibited from
3obtaining reimbursement for the tax from the customer by
4reason of a federal treaty.
5    (e) The taxes imposed by this Act shall not apply to a
6short-term rental transaction if:
7        (1) any of the parties to the transaction is an entity
8    that is organized and operated exclusively for religious
9    or charitable purposes;
10        (2) that party possesses an active Exemption
11    Identification Number issued by the Department pursuant to
12    the Retailers' Occupation Tax Act; and
13        (3) the short-term rental is in furtherance of the
14    purposes for which the religious or charitable entity is
15    organized.
16    (f) Persons subject to the tax imposed by this Act may
17reimburse themselves for their tax liability under this Act by
18separately stating the tax as an additional charge, which
19charge may be stated in combination, in a single amount, with
20any tax imposed by any unit of local government.
21    (g) If a hosting platform collects an amount (however
22designated) that purports to reimburse the platform for its
23short-term rental occupation tax liability measured by
24receipts that are not subject to the short-term rental
25occupation tax, or if a hosting platform, in collecting an
26amount (however designated) that purports to reimburse the

 

 

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1platform for its short-term rental occupation tax liability
2measured by receipts which are subject to tax under this Act,
3collects more from the customer than the short-term rental
4occupation tax liability from the transaction, then the
5customer shall have a legal right to claim a refund of that
6amount from the platform. However, if the amount is not
7refunded to the customer for any reason, the hosting platform
8is liable to pay that amount to the Department.
9    (h) The tax imposed under this Act shall be in addition to
10all other occupation or privilege taxes imposed by the State
11of Illinois or by any municipal corporation or political
12subdivision thereof.
 
13    Section 15. Hosting platform collection and remittance of
14taxes. Any hosting platform that facilitates a booking
15transaction shall be required to: (i) assess, collect, report,
16and remit the tax to the Department; (ii) maintain records of
17any taxes collected under this Act that have been remitted to
18the appropriate taxing body and submit these records to the
19Department in accordance with this Act; and (iii) notify the
20short-term rental operator that the operator must comply with
21all applicable local, State, and federal laws, regulations,
22and ordinances, including this Act.
 
23    Section 20. Hosting platforms.
24    (a) It is unlawful for any hosting platform to facilitate

 

 

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1a booking transaction for a short-term rental located in this
2State unless the hosting platform:
3        (1) is first registered with the Department in
4    accordance with subsection (d); and
5        (2) as a condition of registration with the
6    Department:
7            (A) has obtained written consent for the
8        disclosure of the information required under Section
9        25 of this Act, and the furnishing of such information
10        in accordance with Section 25 of this Act, from all
11        operators with short-term rentals located in this
12        State who intend to short-term rent those dwellings or
13        rooms within those dwellings through the platform; and
14            (B) has granted its own consent in writing for the
15        disclosure and furnishing of that information.
16    (b) It is unlawful for any hosting platform to facilitate
17a booking transaction for a short-term rental if the dwelling
18or room within the dwelling is not lawfully registered,
19licensed, permitted, or otherwise allowed as a short-term
20rental pursuant to an applicable local, State, or federal law,
21regulation, or ordinance, including this Act, at the time it
22is rented.
23    (c) Each hosting platform shall designate and maintain on
24file with the Department an agent for service of process in
25this State. If the registered agent is unable, with reasonable
26diligence, to be located or if the hosting platform fails to

 

 

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1reasonably designate or maintain a registered agent in this
2State, the Director may deem himself or herself or another
3appropriate person an agent of the hosting platform for
4purposes of accepting service of any process, notice, or
5demand.
6    (d) The Department may issue a certificate of registration
7to each hosting platform that meets the requirements of this
8Act and the rules adopted under this Act by the Department
9concerning the registration of hosting platforms.
 
10    Section 25. Records and reporting.
11    (a) Notwithstanding any other provision of law or
12Department action to the contrary:
13        (1) Every hosting platform shall keep separate books
14    and records of the hosting platform's business to show the
15    rents and occupancies that are taxable under this Act
16    separately from the transactions of the hosting platform
17    that are not taxable under this Act. If any hosting
18    platform fails to keep such separate books or records, the
19    hosting platform shall be liable to remit the tax at the
20    rate designated in this Act upon the entire proceeds from
21    the short-term rental. The Department may adopt rules that
22    establish requirements, including record forms and
23    formats, for records required to be kept and maintained by
24    taxpayers. For purposes of this Section, "records" means
25    all data maintained by the taxpayer, including data on

 

 

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1    paper, microfilm, microfiche, or any type of
2    machine-sensible data compilation.
3        (2) In accordance with rules adopted by the Department
4    and subject to applicable laws, for all booking
5    transactions it facilitates for short-term rentals located
6    in this State a hosting platform shall develop and
7    maintain a report that must include all of the following
8    information about each short-term rental booking
9    transaction:
10            (A) the name of the operator;
11            (B) the operator's or short-term rental's license,
12        registration, permit, or other number as applicable;
13            (C) the physical address of the short-term rental;
14            (D) any room or dwelling designation;
15            (E) the individual periods of rental by calendar
16        date;
17            (F) the itemized amounts collected or processed by
18        the hosting platform for the rental, taxes, and all
19        other charges; and
20            (G) any additional information that the Department
21        may require by rule.
22    (b) The hosting platform shall submit the report to the
23Department monthly in the format requested by the Department
24and shall make the report, as well as any underlying records
25requested by the Department, available for audit by the
26Department upon the Department's request. The Department may

 

 

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1issue and serve subpoenas and compel the production of the
2report and underlying records as necessary to enforce hosting
3platform compliance with this Section. Such underlying records
4may not include copies of specific message exchanges between
5the hosting platform and an operator, short-term rental
6renter, or occupant, or between the operator and short-term
7rental renter or occupant.
8    (c) The hosting platform shall maintain the report and
9underlying records for at least 3 years, in accordance with
10any rules adopted by the Department.
11    (d) The Department shall share the report, sections of the
12report, underlying records, or any combination of those items,
13with an agency or local government of this State to ensure
14compliance with this Act, the laws of this State, and any local
15laws, regulations, or ordinances.
16    (e) The Department may use the report and underlying
17records for tax auditing purposes, and local governments may
18use the reports and underlying records to ensure compliance
19with laws, ordinances, or regulations.
20    (f) A hosting platform may not facilitate a booking
21transaction for a short-term rental located in this State
22unless the operator consents to the hosting platform's
23disclosure of the information required by this Section.
24    (g) A hosting platform that operates in violation of this
25Section or the rules of the Department adopted under this Act
26shall be subject to fines up to $1,000 per offense and to

 

 

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1suspension, revocation, or refusal of a registration issued
2pursuant to this Act. For purposes of this subsection, the
3Department may regard as a separate offense each booking
4transaction a hosting platform facilitates in violation of
5this Act or the rules of the Department or each calendar day
6that such violation persists.
 
7    Section 30. State business licensing.
8    (a) Before an operator engages in the business of
9facilitating booking transactions in this State, the operator
10shall obtain a business license from the Department. In order
11to obtain a business license from the Department, the operator
12must first provide evidence to the Department that the
13short-term rental is lawfully registered, licensed, permitted,
14or otherwise allowed to operate as a short-term rental
15pursuant to the applicable local law, regulation, or
16ordinance.
17    (b) An operator's business license number issued by the
18Department must be displayed on any advertisement or listing
19of a short-term rental and be physically displayed within the
20short-term rental.
21    (c) If the Department notifies a hosting platform in
22writing that an advertisement or listing for a short-term
23rental in this State fails to display a valid business license
24number issued by the Department, the hosting platform must
25remove all advertisements or listings for that short-term

 

 

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1rental from its online application, software, website, or
2system within 3 business days unless the listing is otherwise
3brought into compliance with the law.
4    (d) The Department shall revoke or refuse to issue or
5renew a short-term rental operator's business license if (i)
6the Department determines that the operation of the subject
7short-term rental violates the terms of an applicable lease or
8property restriction, (ii) the Department determines that the
9operation of the short-term rental violates a State, federal,
10or local law, ordinance, or regulation, or (iii) the
11short-term rental operator is the subject of a final order or
12judgment lawfully directing the termination of the premises'
13use as a short-term rental.
 
14    Section 35. Filing of returns and distribution of
15proceeds. Except as provided in this Section, on or before the
16last day of each calendar month, each hosting platform that is
17liable for the tax under this Act during the preceding
18calendar month shall file a return for the preceding calendar
19month with the Department, stating:
20        (1) the name of the hosting platform;
21        (2) the address of the principal place of business
22    from which the hosting platform engages in the business of
23    facilitating short-term rentals in this State;
24        (3) the total amount of rental receipts received by
25    the hosting platform during the preceding calendar month

 

 

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1    from renting, leasing, or letting rooms in this State
2    during the preceding calendar month;
3        (4) the total amount of other exclusions from gross
4    rental receipts allowed by this Act;
5        (5) gross rental receipts that were received by the
6    hosting platform during the preceding calendar month and
7    upon the basis of which the tax is imposed;
8        (6) the amount of tax due; and
9        (7) such other reasonable information as the
10    Department may require.
11    If the hosting platform's average monthly tax liability to
12the Department under this Act does not exceed $200, the
13Department may authorize the platform's returns to be filed on
14a quarter annual basis, with the return for January, February,
15and March of a given year being due by April 30 of such year;
16with the return for April, May, and June of a given year being
17due by July 31 of such year; with the return for July, August,
18and September of a given year being due by October 31 of such
19year, and with the return for October, November, and December
20of a given year being due by January 31 of the following year.
21    If the hosting platform's average monthly tax liability to
22the Department under this Act does not exceed $50, the
23Department may authorize the platform's returns to be filed on
24an annual basis, with the return for a given year being due by
25January 31 of the following year.
26    Such quarter annual and annual returns, as to form and

 

 

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1substance, shall be subject to the same requirements as
2monthly returns.
3    Notwithstanding any other provision of this Act concerning
4the time within which the hosting platform may file its
5return, in the case of any hosting platform that ceases to
6engage in a kind of business that makes the hosting platform
7responsible for filing returns under this Act, such platform
8shall file a final return under this Act with the Department
9not more than one month after discontinuing that business.
10    If the same person has more than one business registered
11with the Department under separate registrations under this
12Act, that person shall not file each return that is due as a
13single return covering all such registered businesses, but
14shall file separate returns for each such registered business.
15    In the return under this Act, the taxpayer shall determine
16the value of any consideration other than money received by
17the taxpayer for the renting, leasing, or letting of rooms in
18this State in the course of the taxpayer's business, and the
19taxpayer shall include that value in his return. The
20determination shall be subject to review and revision by the
21Department in the manner provided in this Act for the
22correction of returns.
23    If the taxpayer is a corporation, the return filed on
24behalf of the corporation shall be signed by the president,
25vice president, secretary, or treasurer, or by the properly
26accredited agent of such corporation.

 

 

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1    The person filing the return shall, at the time of filing
2the return, pay to the Department the amount of the tax imposed
3under this Act, less a discount of 2.1% or $25 per calendar
4year, whichever is greater, which may be used to reimburse the
5hosting platform for the expenses incurred in keeping records,
6preparing and filing returns, remitting the tax, and supplying
7information to the Department on request.
8    If any payment authorized in this Section exceeds the
9taxpayer's liabilities under this Act, as shown on an original
10return, the Department may authorize the taxpayer to credit
11the excess payment against liability subsequently to be
12remitted to the Department under this Act, in accordance with
13reasonable rules adopted by the Department. If the Department
14subsequently determines that all or any part of the credit
15taken was not actually due to the taxpayer, the taxpayer's
16discount shall be reduced by an amount equal to the difference
17between the discount as applied to the credit taken and that
18actually due, and that taxpayer shall be liable for penalties
19and interest on such difference.
20    The proceeds collected from the tax under this Act shall
21be deposited into the same funds and in the same manner as
22proceeds are deposited under Section 6 of the Hotel Operators'
23Occupation Tax Act.
24    The Department may, upon separate written notice to a
25taxpayer, require the taxpayer to prepare and file with the
26Department not less than 60 days after receipt of the notice,

 

 

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1on a form prescribed by the Department, an annual information
2return for the tax year specified in the notice. The annual
3return to the Department shall include a statement of gross
4receipts as shown by the taxpayer's last State income tax
5return. If the total receipts of the business as reported in
6the State income tax return do not agree with the gross
7receipts reported to the Department for the same period, the
8taxpayer shall attach to the taxpayer's annual information
9return a schedule showing a reconciliation of the 2 amounts
10and the reasons for the difference. The taxpayer's annual
11information return to the Department shall also disclose
12payroll information for the taxpayer's business during the
13year covered by the return and any additional reasonable
14information that the Department deems to be helpful in
15determining the accuracy of the monthly, quarterly, or annual
16tax returns provided for in this Section.
17    If the annual information return required by this Section
18is not filed when and as required, the taxpayer shall be liable
19for a penalty in an amount determined in accordance with
20Section 3-4 of the Uniform Penalty and Interest Act until the
21return is filed as required. That penalty to be assessed and
22collected in the same manner as any other penalty provided for
23in this Act.
24    The chief executive officer, proprietor, owner, or highest
25ranking manager shall sign the annual return to certify the
26accuracy of the information contained in the return. Any

 

 

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1person who willfully signs the annual return containing false
2or inaccurate information is guilty of perjury. The annual
3return form prescribed by the Department shall include a
4warning that the person signing the return may be liable for
5perjury.
6    The provisions of this Section concerning the filing of an
7annual information return shall not apply to a taxpayer who is
8not required to file an income tax return with the United
9States Government.
 
10    Section 40. Incorporation of Retailers' Occupation Tax Act
11and Uniform Penalty and Interest Act. All of the provisions of
12Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
136c, 7, 8, 9, 10, 11, and 12 of the Retailers' Occupation Tax
14Act and Section 3-7 of the Uniform Penalty and Interest Act
15shall apply to persons in the business of renting, leasing, or
16letting short-term rental rooms in this State to the same
17extent as if such provisions were included in this Act.
 
18    Section 45. Recordkeeping. When the amount due under this
19Act is less than $300, any hosting platform that (i) fails to
20make a return under this Act, (ii) fails to keep books and
21records as required by this Act, (iii) makes a fraudulent
22return under this Act, or (iv) willfully violates any rule of
23the Department for the administration and enforcement of this
24Act is guilty of a Class 4 felony. When the amount due is under

 

 

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1$300, any officer or agent of a hosting platform who signs a
2fraudulent return made on behalf of the hosting platform is
3guilty of a Class 4 felony.
4    Any person who violates any provision of Section 20 of
5this Act is guilty of a Class 4 felony. Each and every day the
6person is engaged in business in violation of Section 20 shall
7constitute a separate offense.
8    When the amount due under this Act is under $300, any
9person who accepts money that is due to the Department under
10this Act from a taxpayer for the purpose of acting as the
11taxpayer's agent to make the payment to the Department, but
12who fails to remit such payment to the Department when due is
13guilty of a Class 4 felony. Any such person who purports to
14make such payment by issuing or delivering a check or other
15order upon a real or fictitious depository for the payment of
16money, knowing that it will not be paid by the depository,
17shall be guilty of a deceptive practice in violation of
18Section 17-1 of the Criminal Code of 2012.
19    Any hosting platform that collects or attempts to collect
20an amount (however designated) that purports to reimburse the
21hosting platform for a short-term rental operators' occupation
22tax liability measured by receipts that the hosting platform
23knows are not subject to short-term rental operators'
24occupation tax, or any hosting platform that knowingly
25over-collects or attempts to over-collect an amount purporting
26to reimburse such operator for short-term operators'

 

 

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1occupation tax liability in a transaction that is subject to
2the tax that is imposed by this Act, is guilty of a Class 4
3felony.
4    When the amount due under this Act is $300 or more, any
5hosting platform that (i) fails to make a return under this
6Act, (ii) fails to keep books and records as required by this
7Act, (iii) makes a fraudulent return under this Act, or (iv)
8willfully violates any rule of the Department for the
9administration and enforcement of this Act is guilty of a
10Class 3 felony. When the amount due is $300 or more, any
11officer or agent of a hosting platform who signs a fraudulent
12return made on behalf of the hosting platform is guilty of a
13Class 3 felony.
14    When the amount due under this Act is $300 or more, any
15person who accepts money that is due to the Department under
16this Act from a taxpayer for the purpose of acting as the
17taxpayer's agent to make the payment to the Department, but
18who fails to remit such payment to the Department is guilty of
19a Class 3 felony. Any such person who purports to make such
20payment by issuing or delivering a check or other order upon a
21real or fictitious depository for the payment of money,
22knowing that it will not be paid by the depository, shall be
23guilty of a deceptive practice in violation of Section 17-1 of
24the Criminal Code of 2012.
25    A prosecution for any act in violation of this Section may
26be commenced at any time within 3 years of the commission of

 

 

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1that act.
 
2    Section 50. Intergovernmental sharing of information. Any
3information collected by the Department pursuant to this Act
4shall not be subject to the Freedom of Information Act.
5Information collected pursuant to this Act by the Department
6may be shared with local units of government upon request,
7provided that the information is treated as confidential at
8all times by the local unit of government.
 
9    Section 53. Rulemaking. The Department may adopt rules to
10implement and enforce the provisions of this Act.
 
11    Section 55. Local regulation. A unit of local government
12may adopt an ordinance or resolution regulating short-term
13rental activities within that unit of local government that
14imposes requirements not inconsistent with nor less stringent
15than those imposed by this Act.
 
16    Section 60. Severability. If any provision of this Act, in
17part or in full, or its application to any person, entity, or
18circumstance is held invalid, the invalidity does not affect
19other provisions or applications of the Act which can be given
20effect without the invalid provision or application, and to
21this end the provisions of this Act are severable.
 

 

 

SB3498- 21 -LRB103 37945 HLH 68077 b

1    Section 900. The Freedom of Information Act is amended by
2changing Section 7.5 as follows:
 
3    (5 ILCS 140/7.5)
4    (Text of Section before amendment by P.A. 103-472)
5    Sec. 7.5. Statutory exemptions. To the extent provided for
6by the statutes referenced below, the following shall be
7exempt from inspection and copying:
8        (a) All information determined to be confidential
9    under Section 4002 of the Technology Advancement and
10    Development Act.
11        (b) Library circulation and order records identifying
12    library users with specific materials under the Library
13    Records Confidentiality Act.
14        (c) Applications, related documents, and medical
15    records received by the Experimental Organ Transplantation
16    Procedures Board and any and all documents or other
17    records prepared by the Experimental Organ Transplantation
18    Procedures Board or its staff relating to applications it
19    has received.
20        (d) Information and records held by the Department of
21    Public Health and its authorized representatives relating
22    to known or suspected cases of sexually transmissible
23    disease or any information the disclosure of which is
24    restricted under the Illinois Sexually Transmissible
25    Disease Control Act.

 

 

SB3498- 22 -LRB103 37945 HLH 68077 b

1        (e) Information the disclosure of which is exempted
2    under Section 30 of the Radon Industry Licensing Act.
3        (f) Firm performance evaluations under Section 55 of
4    the Architectural, Engineering, and Land Surveying
5    Qualifications Based Selection Act.
6        (g) Information the disclosure of which is restricted
7    and exempted under Section 50 of the Illinois Prepaid
8    Tuition Act.
9        (h) Information the disclosure of which is exempted
10    under the State Officials and Employees Ethics Act, and
11    records of any lawfully created State or local inspector
12    general's office that would be exempt if created or
13    obtained by an Executive Inspector General's office under
14    that Act.
15        (i) Information contained in a local emergency energy
16    plan submitted to a municipality in accordance with a
17    local emergency energy plan ordinance that is adopted
18    under Section 11-21.5-5 of the Illinois Municipal Code.
19        (j) Information and data concerning the distribution
20    of surcharge moneys collected and remitted by carriers
21    under the Emergency Telephone System Act.
22        (k) Law enforcement officer identification information
23    or driver identification information compiled by a law
24    enforcement agency or the Department of Transportation
25    under Section 11-212 of the Illinois Vehicle Code.
26        (l) Records and information provided to a residential

 

 

SB3498- 23 -LRB103 37945 HLH 68077 b

1    health care facility resident sexual assault and death
2    review team or the Executive Council under the Abuse
3    Prevention Review Team Act.
4        (m) Information provided to the predatory lending
5    database created pursuant to Article 3 of the Residential
6    Real Property Disclosure Act, except to the extent
7    authorized under that Article.
8        (n) Defense budgets and petitions for certification of
9    compensation and expenses for court appointed trial
10    counsel as provided under Sections 10 and 15 of the
11    Capital Crimes Litigation Act (repealed). This subsection
12    (n) shall apply until the conclusion of the trial of the
13    case, even if the prosecution chooses not to pursue the
14    death penalty prior to trial or sentencing.
15        (o) Information that is prohibited from being
16    disclosed under Section 4 of the Illinois Health and
17    Hazardous Substances Registry Act.
18        (p) Security portions of system safety program plans,
19    investigation reports, surveys, schedules, lists, data, or
20    information compiled, collected, or prepared by or for the
21    Department of Transportation under Sections 2705-300 and
22    2705-616 of the Department of Transportation Law of the
23    Civil Administrative Code of Illinois, the Regional
24    Transportation Authority under Section 2.11 of the
25    Regional Transportation Authority Act, or the St. Clair
26    County Transit District under the Bi-State Transit Safety

 

 

SB3498- 24 -LRB103 37945 HLH 68077 b

1    Act (repealed).
2        (q) Information prohibited from being disclosed by the
3    Personnel Record Review Act.
4        (r) Information prohibited from being disclosed by the
5    Illinois School Student Records Act.
6        (s) Information the disclosure of which is restricted
7    under Section 5-108 of the Public Utilities Act.
8        (t) (Blank).
9        (u) Records and information provided to an independent
10    team of experts under the Developmental Disability and
11    Mental Health Safety Act (also known as Brian's Law).
12        (v) Names and information of people who have applied
13    for or received Firearm Owner's Identification Cards under
14    the Firearm Owners Identification Card Act or applied for
15    or received a concealed carry license under the Firearm
16    Concealed Carry Act, unless otherwise authorized by the
17    Firearm Concealed Carry Act; and databases under the
18    Firearm Concealed Carry Act, records of the Concealed
19    Carry Licensing Review Board under the Firearm Concealed
20    Carry Act, and law enforcement agency objections under the
21    Firearm Concealed Carry Act.
22        (v-5) Records of the Firearm Owner's Identification
23    Card Review Board that are exempted from disclosure under
24    Section 10 of the Firearm Owners Identification Card Act.
25        (w) Personally identifiable information which is
26    exempted from disclosure under subsection (g) of Section

 

 

SB3498- 25 -LRB103 37945 HLH 68077 b

1    19.1 of the Toll Highway Act.
2        (x) Information which is exempted from disclosure
3    under Section 5-1014.3 of the Counties Code or Section
4    8-11-21 of the Illinois Municipal Code.
5        (y) Confidential information under the Adult
6    Protective Services Act and its predecessor enabling
7    statute, the Elder Abuse and Neglect Act, including
8    information about the identity and administrative finding
9    against any caregiver of a verified and substantiated
10    decision of abuse, neglect, or financial exploitation of
11    an eligible adult maintained in the Registry established
12    under Section 7.5 of the Adult Protective Services Act.
13        (z) Records and information provided to a fatality
14    review team or the Illinois Fatality Review Team Advisory
15    Council under Section 15 of the Adult Protective Services
16    Act.
17        (aa) Information which is exempted from disclosure
18    under Section 2.37 of the Wildlife Code.
19        (bb) Information which is or was prohibited from
20    disclosure by the Juvenile Court Act of 1987.
21        (cc) Recordings made under the Law Enforcement
22    Officer-Worn Body Camera Act, except to the extent
23    authorized under that Act.
24        (dd) Information that is prohibited from being
25    disclosed under Section 45 of the Condominium and Common
26    Interest Community Ombudsperson Act.

 

 

SB3498- 26 -LRB103 37945 HLH 68077 b

1        (ee) Information that is exempted from disclosure
2    under Section 30.1 of the Pharmacy Practice Act.
3        (ff) Information that is exempted from disclosure
4    under the Revised Uniform Unclaimed Property Act.
5        (gg) Information that is prohibited from being
6    disclosed under Section 7-603.5 of the Illinois Vehicle
7    Code.
8        (hh) Records that are exempt from disclosure under
9    Section 1A-16.7 of the Election Code.
10        (ii) Information which is exempted from disclosure
11    under Section 2505-800 of the Department of Revenue Law of
12    the Civil Administrative Code of Illinois.
13        (jj) Information and reports that are required to be
14    submitted to the Department of Labor by registering day
15    and temporary labor service agencies but are exempt from
16    disclosure under subsection (a-1) of Section 45 of the Day
17    and Temporary Labor Services Act.
18        (kk) Information prohibited from disclosure under the
19    Seizure and Forfeiture Reporting Act.
20        (ll) Information the disclosure of which is restricted
21    and exempted under Section 5-30.8 of the Illinois Public
22    Aid Code.
23        (mm) Records that are exempt from disclosure under
24    Section 4.2 of the Crime Victims Compensation Act.
25        (nn) Information that is exempt from disclosure under
26    Section 70 of the Higher Education Student Assistance Act.

 

 

SB3498- 27 -LRB103 37945 HLH 68077 b

1        (oo) Communications, notes, records, and reports
2    arising out of a peer support counseling session
3    prohibited from disclosure under the First Responders
4    Suicide Prevention Act.
5        (pp) Names and all identifying information relating to
6    an employee of an emergency services provider or law
7    enforcement agency under the First Responders Suicide
8    Prevention Act.
9        (qq) Information and records held by the Department of
10    Public Health and its authorized representatives collected
11    under the Reproductive Health Act.
12        (rr) Information that is exempt from disclosure under
13    the Cannabis Regulation and Tax Act.
14        (ss) Data reported by an employer to the Department of
15    Human Rights pursuant to Section 2-108 of the Illinois
16    Human Rights Act.
17        (tt) Recordings made under the Children's Advocacy
18    Center Act, except to the extent authorized under that
19    Act.
20        (uu) Information that is exempt from disclosure under
21    Section 50 of the Sexual Assault Evidence Submission Act.
22        (vv) Information that is exempt from disclosure under
23    subsections (f) and (j) of Section 5-36 of the Illinois
24    Public Aid Code.
25        (ww) Information that is exempt from disclosure under
26    Section 16.8 of the State Treasurer Act.

 

 

SB3498- 28 -LRB103 37945 HLH 68077 b

1        (xx) Information that is exempt from disclosure or
2    information that shall not be made public under the
3    Illinois Insurance Code.
4        (yy) Information prohibited from being disclosed under
5    the Illinois Educational Labor Relations Act.
6        (zz) Information prohibited from being disclosed under
7    the Illinois Public Labor Relations Act.
8        (aaa) Information prohibited from being disclosed
9    under Section 1-167 of the Illinois Pension Code.
10        (bbb) Information that is prohibited from disclosure
11    by the Illinois Police Training Act and the Illinois State
12    Police Act.
13        (ccc) Records exempt from disclosure under Section
14    2605-304 of the Illinois State Police Law of the Civil
15    Administrative Code of Illinois.
16        (ddd) Information prohibited from being disclosed
17    under Section 35 of the Address Confidentiality for
18    Victims of Domestic Violence, Sexual Assault, Human
19    Trafficking, or Stalking Act.
20        (eee) Information prohibited from being disclosed
21    under subsection (b) of Section 75 of the Domestic
22    Violence Fatality Review Act.
23        (fff) Images from cameras under the Expressway Camera
24    Act. This subsection (fff) is inoperative on and after
25    July 1, 2025.
26        (ggg) Information prohibited from disclosure under

 

 

SB3498- 29 -LRB103 37945 HLH 68077 b

1    paragraph (3) of subsection (a) of Section 14 of the Nurse
2    Agency Licensing Act.
3        (hhh) Information submitted to the Illinois State
4    Police in an affidavit or application for an assault
5    weapon endorsement, assault weapon attachment endorsement,
6    .50 caliber rifle endorsement, or .50 caliber cartridge
7    endorsement under the Firearm Owners Identification Card
8    Act.
9        (iii) Data exempt from disclosure under Section 50 of
10    the School Safety Drill Act.
11        (jjj) (hhh) Information exempt from disclosure under
12    Section 30 of the Insurance Data Security Law.
13        (kkk) (iii) Confidential business information
14    prohibited from disclosure under Section 45 of the Paint
15    Stewardship Act.
16        (lll) (Reserved).
17        (mmm) (iii) Information prohibited from being
18    disclosed under subsection (e) of Section 1-129 of the
19    Illinois Power Agency Act.
20        (nnn) Information prohibited from disclosure under
21    Section 50 of the Short-Term Rental Occupation Tax Act.
22(Source: P.A. 102-36, eff. 6-25-21; 102-237, eff. 1-1-22;
23102-292, eff. 1-1-22; 102-520, eff. 8-20-21; 102-559, eff.
248-20-21; 102-813, eff. 5-13-22; 102-946, eff. 7-1-22;
25102-1042, eff. 6-3-22; 102-1116, eff. 1-10-23; 103-8, eff.
266-7-23; 103-34, eff. 6-9-23; 103-142, eff. 1-1-24; 103-372,

 

 

SB3498- 30 -LRB103 37945 HLH 68077 b

1eff. 1-1-24; 103-508, eff. 8-4-23; 103-580, eff. 12-8-23;
2revised 1-2-24.)
 
3    (Text of Section after amendment by P.A. 103-472)
4    Sec. 7.5. Statutory exemptions. To the extent provided for
5by the statutes referenced below, the following shall be
6exempt from inspection and copying:
7        (a) All information determined to be confidential
8    under Section 4002 of the Technology Advancement and
9    Development Act.
10        (b) Library circulation and order records identifying
11    library users with specific materials under the Library
12    Records Confidentiality Act.
13        (c) Applications, related documents, and medical
14    records received by the Experimental Organ Transplantation
15    Procedures Board and any and all documents or other
16    records prepared by the Experimental Organ Transplantation
17    Procedures Board or its staff relating to applications it
18    has received.
19        (d) Information and records held by the Department of
20    Public Health and its authorized representatives relating
21    to known or suspected cases of sexually transmissible
22    disease or any information the disclosure of which is
23    restricted under the Illinois Sexually Transmissible
24    Disease Control Act.
25        (e) Information the disclosure of which is exempted

 

 

SB3498- 31 -LRB103 37945 HLH 68077 b

1    under Section 30 of the Radon Industry Licensing Act.
2        (f) Firm performance evaluations under Section 55 of
3    the Architectural, Engineering, and Land Surveying
4    Qualifications Based Selection Act.
5        (g) Information the disclosure of which is restricted
6    and exempted under Section 50 of the Illinois Prepaid
7    Tuition Act.
8        (h) Information the disclosure of which is exempted
9    under the State Officials and Employees Ethics Act, and
10    records of any lawfully created State or local inspector
11    general's office that would be exempt if created or
12    obtained by an Executive Inspector General's office under
13    that Act.
14        (i) Information contained in a local emergency energy
15    plan submitted to a municipality in accordance with a
16    local emergency energy plan ordinance that is adopted
17    under Section 11-21.5-5 of the Illinois Municipal Code.
18        (j) Information and data concerning the distribution
19    of surcharge moneys collected and remitted by carriers
20    under the Emergency Telephone System Act.
21        (k) Law enforcement officer identification information
22    or driver identification information compiled by a law
23    enforcement agency or the Department of Transportation
24    under Section 11-212 of the Illinois Vehicle Code.
25        (l) Records and information provided to a residential
26    health care facility resident sexual assault and death

 

 

SB3498- 32 -LRB103 37945 HLH 68077 b

1    review team or the Executive Council under the Abuse
2    Prevention Review Team Act.
3        (m) Information provided to the predatory lending
4    database created pursuant to Article 3 of the Residential
5    Real Property Disclosure Act, except to the extent
6    authorized under that Article.
7        (n) Defense budgets and petitions for certification of
8    compensation and expenses for court appointed trial
9    counsel as provided under Sections 10 and 15 of the
10    Capital Crimes Litigation Act (repealed). This subsection
11    (n) shall apply until the conclusion of the trial of the
12    case, even if the prosecution chooses not to pursue the
13    death penalty prior to trial or sentencing.
14        (o) Information that is prohibited from being
15    disclosed under Section 4 of the Illinois Health and
16    Hazardous Substances Registry Act.
17        (p) Security portions of system safety program plans,
18    investigation reports, surveys, schedules, lists, data, or
19    information compiled, collected, or prepared by or for the
20    Department of Transportation under Sections 2705-300 and
21    2705-616 of the Department of Transportation Law of the
22    Civil Administrative Code of Illinois, the Regional
23    Transportation Authority under Section 2.11 of the
24    Regional Transportation Authority Act, or the St. Clair
25    County Transit District under the Bi-State Transit Safety
26    Act (repealed).

 

 

SB3498- 33 -LRB103 37945 HLH 68077 b

1        (q) Information prohibited from being disclosed by the
2    Personnel Record Review Act.
3        (r) Information prohibited from being disclosed by the
4    Illinois School Student Records Act.
5        (s) Information the disclosure of which is restricted
6    under Section 5-108 of the Public Utilities Act.
7        (t) (Blank).
8        (u) Records and information provided to an independent
9    team of experts under the Developmental Disability and
10    Mental Health Safety Act (also known as Brian's Law).
11        (v) Names and information of people who have applied
12    for or received Firearm Owner's Identification Cards under
13    the Firearm Owners Identification Card Act or applied for
14    or received a concealed carry license under the Firearm
15    Concealed Carry Act, unless otherwise authorized by the
16    Firearm Concealed Carry Act; and databases under the
17    Firearm Concealed Carry Act, records of the Concealed
18    Carry Licensing Review Board under the Firearm Concealed
19    Carry Act, and law enforcement agency objections under the
20    Firearm Concealed Carry Act.
21        (v-5) Records of the Firearm Owner's Identification
22    Card Review Board that are exempted from disclosure under
23    Section 10 of the Firearm Owners Identification Card Act.
24        (w) Personally identifiable information which is
25    exempted from disclosure under subsection (g) of Section
26    19.1 of the Toll Highway Act.

 

 

SB3498- 34 -LRB103 37945 HLH 68077 b

1        (x) Information which is exempted from disclosure
2    under Section 5-1014.3 of the Counties Code or Section
3    8-11-21 of the Illinois Municipal Code.
4        (y) Confidential information under the Adult
5    Protective Services Act and its predecessor enabling
6    statute, the Elder Abuse and Neglect Act, including
7    information about the identity and administrative finding
8    against any caregiver of a verified and substantiated
9    decision of abuse, neglect, or financial exploitation of
10    an eligible adult maintained in the Registry established
11    under Section 7.5 of the Adult Protective Services Act.
12        (z) Records and information provided to a fatality
13    review team or the Illinois Fatality Review Team Advisory
14    Council under Section 15 of the Adult Protective Services
15    Act.
16        (aa) Information which is exempted from disclosure
17    under Section 2.37 of the Wildlife Code.
18        (bb) Information which is or was prohibited from
19    disclosure by the Juvenile Court Act of 1987.
20        (cc) Recordings made under the Law Enforcement
21    Officer-Worn Body Camera Act, except to the extent
22    authorized under that Act.
23        (dd) Information that is prohibited from being
24    disclosed under Section 45 of the Condominium and Common
25    Interest Community Ombudsperson Act.
26        (ee) Information that is exempted from disclosure

 

 

SB3498- 35 -LRB103 37945 HLH 68077 b

1    under Section 30.1 of the Pharmacy Practice Act.
2        (ff) Information that is exempted from disclosure
3    under the Revised Uniform Unclaimed Property Act.
4        (gg) Information that is prohibited from being
5    disclosed under Section 7-603.5 of the Illinois Vehicle
6    Code.
7        (hh) Records that are exempt from disclosure under
8    Section 1A-16.7 of the Election Code.
9        (ii) Information which is exempted from disclosure
10    under Section 2505-800 of the Department of Revenue Law of
11    the Civil Administrative Code of Illinois.
12        (jj) Information and reports that are required to be
13    submitted to the Department of Labor by registering day
14    and temporary labor service agencies but are exempt from
15    disclosure under subsection (a-1) of Section 45 of the Day
16    and Temporary Labor Services Act.
17        (kk) Information prohibited from disclosure under the
18    Seizure and Forfeiture Reporting Act.
19        (ll) Information the disclosure of which is restricted
20    and exempted under Section 5-30.8 of the Illinois Public
21    Aid Code.
22        (mm) Records that are exempt from disclosure under
23    Section 4.2 of the Crime Victims Compensation Act.
24        (nn) Information that is exempt from disclosure under
25    Section 70 of the Higher Education Student Assistance Act.
26        (oo) Communications, notes, records, and reports

 

 

SB3498- 36 -LRB103 37945 HLH 68077 b

1    arising out of a peer support counseling session
2    prohibited from disclosure under the First Responders
3    Suicide Prevention Act.
4        (pp) Names and all identifying information relating to
5    an employee of an emergency services provider or law
6    enforcement agency under the First Responders Suicide
7    Prevention Act.
8        (qq) Information and records held by the Department of
9    Public Health and its authorized representatives collected
10    under the Reproductive Health Act.
11        (rr) Information that is exempt from disclosure under
12    the Cannabis Regulation and Tax Act.
13        (ss) Data reported by an employer to the Department of
14    Human Rights pursuant to Section 2-108 of the Illinois
15    Human Rights Act.
16        (tt) Recordings made under the Children's Advocacy
17    Center Act, except to the extent authorized under that
18    Act.
19        (uu) Information that is exempt from disclosure under
20    Section 50 of the Sexual Assault Evidence Submission Act.
21        (vv) Information that is exempt from disclosure under
22    subsections (f) and (j) of Section 5-36 of the Illinois
23    Public Aid Code.
24        (ww) Information that is exempt from disclosure under
25    Section 16.8 of the State Treasurer Act.
26        (xx) Information that is exempt from disclosure or

 

 

SB3498- 37 -LRB103 37945 HLH 68077 b

1    information that shall not be made public under the
2    Illinois Insurance Code.
3        (yy) Information prohibited from being disclosed under
4    the Illinois Educational Labor Relations Act.
5        (zz) Information prohibited from being disclosed under
6    the Illinois Public Labor Relations Act.
7        (aaa) Information prohibited from being disclosed
8    under Section 1-167 of the Illinois Pension Code.
9        (bbb) Information that is prohibited from disclosure
10    by the Illinois Police Training Act and the Illinois State
11    Police Act.
12        (ccc) Records exempt from disclosure under Section
13    2605-304 of the Illinois State Police Law of the Civil
14    Administrative Code of Illinois.
15        (ddd) Information prohibited from being disclosed
16    under Section 35 of the Address Confidentiality for
17    Victims of Domestic Violence, Sexual Assault, Human
18    Trafficking, or Stalking Act.
19        (eee) Information prohibited from being disclosed
20    under subsection (b) of Section 75 of the Domestic
21    Violence Fatality Review Act.
22        (fff) Images from cameras under the Expressway Camera
23    Act. This subsection (fff) is inoperative on and after
24    July 1, 2025.
25        (ggg) Information prohibited from disclosure under
26    paragraph (3) of subsection (a) of Section 14 of the Nurse

 

 

SB3498- 38 -LRB103 37945 HLH 68077 b

1    Agency Licensing Act.
2        (hhh) Information submitted to the Illinois State
3    Police in an affidavit or application for an assault
4    weapon endorsement, assault weapon attachment endorsement,
5    .50 caliber rifle endorsement, or .50 caliber cartridge
6    endorsement under the Firearm Owners Identification Card
7    Act.
8        (iii) Data exempt from disclosure under Section 50 of
9    the School Safety Drill Act.
10        (jjj) (hhh) Information exempt from disclosure under
11    Section 30 of the Insurance Data Security Law.
12        (kkk) (iii) Confidential business information
13    prohibited from disclosure under Section 45 of the Paint
14    Stewardship Act.
15        (lll) (iii) Data exempt from disclosure under Section
16    2-3.196 of the School Code.
17        (mmm) (iii) Information prohibited from being
18    disclosed under subsection (e) of Section 1-129 of the
19    Illinois Power Agency Act.
20        (nnn) Information prohibited from disclosure under
21    Section 50 of the Short-Term Rental Occupation Tax Act.
22(Source: P.A. 102-36, eff. 6-25-21; 102-237, eff. 1-1-22;
23102-292, eff. 1-1-22; 102-520, eff. 8-20-21; 102-559, eff.
248-20-21; 102-813, eff. 5-13-22; 102-946, eff. 7-1-22;
25102-1042, eff. 6-3-22; 102-1116, eff. 1-10-23; 103-8, eff.
266-7-23; 103-34, eff. 6-9-23; 103-142, eff. 1-1-24; 103-372,

 

 

SB3498- 39 -LRB103 37945 HLH 68077 b

1eff. 1-1-24; 103-472, eff. 8-1-24; 103-508, eff. 8-4-23;
2103-580, eff. 12-8-23; revised 1-2-24.)
 
3    Section 905. The Counties Code is amended by changing
4Section 5-1030 as follows:
 
5    (55 ILCS 5/5-1030)  (from Ch. 34, par. 5-1030)
6    Sec. 5-1030. Hotel rooms, short-term rentals, tax on gross
7rental receipts.
8    (a) The corporate authorities of any county may by
9ordinance impose a tax upon all persons engaged in such county
10in the business of renting, leasing or letting rooms in a hotel
11or short-term rental which is not located within a city,
12village, or incorporated town that imposes a tax under Section
138-3-14 of the Illinois Municipal Code, as defined in the "The
14Hotel Operators' Occupation Tax Act or the Short-Term Rental
15Occupation Tax Act ", at a rate not to exceed 5% of the gross
16rental receipts from such renting, leasing or letting,
17excluding, however, from gross rental receipts, the proceeds
18of such renting, leasing or letting to permanent residents of
19that hotel or short-term rental, and may provide for the
20administration and enforcement of the tax, and for the
21collection thereof from the persons subject to the tax, as the
22corporate authorities determine to be necessary or practicable
23for the effective administration of the tax.
24    (b) With the consent of municipalities representing at

 

 

SB3498- 40 -LRB103 37945 HLH 68077 b

1least 67% of the population of Winnebago County, as determined
2by the 2010 federal decennial census and as expressed by
3resolution of the corporate authorities of those
4municipalities, the county board of Winnebago County may, by
5ordinance, impose a tax upon all persons engaged in the county
6in the business of renting, leasing, or letting rooms in a
7hotel or short-term rental that imposes a tax under Section
88-3-14 of the Illinois Municipal Code, as defined in the "The
9Hotel Operators' Occupation Tax Act" or the Short-Term Rental
10Occupation Tax Act, at a rate not to exceed 2% of the gross
11rental receipts from renting, leasing, or letting, excluding,
12however, from gross rental receipts, the proceeds of the
13renting, leasing, or letting to permanent residents of that
14hotel or short-term rental, and may provide for the
15administration and enforcement of the tax, and for the
16collection thereof from the persons subject to the tax, as the
17county board determines to be necessary or practicable for the
18effective administration of the tax. The tax shall be
19instituted on a countywide county-wide basis and shall be in
20addition to any tax imposed by this or any other provision of
21law. The revenue generated under this subsection shall be
22accounted for and segregated from all other funds of the
23county and shall be utilized solely for either: (1)
24encouraging, supporting, marketing, constructing, or
25operating, either directly by the county or through other
26taxing bodies within the county, sports, arts, or other

 

 

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1entertainment or tourism facilities or programs for the
2purpose of promoting tourism, competitiveness, job growth, and
3for the general health and well-being of the citizens of the
4county; or (2) payment toward towards debt services on bonds
5issued for the purposes set forth in this subsection.
6    (c) A Tourism Facility Board shall be established,
7composed comprised of a representative from the county and
8from each municipality that has approved the imposition of the
9tax under subsection (b) of this Section.
10        (1) A Board member's vote is weighted based on the
11    municipality's population relative to the population of
12    the county, with the county representing the population
13    within unincorporated areas of the county. Representatives
14    from the Rockford Park District and Rockford Area
15    Convention and Visitors Bureau shall serve as ex officio
16    ex-officio members with no voting rights.
17        (2) The Board must meet not less frequently than once
18    per year to direct the use of revenues collected from the
19    tax imposed under subsection (b) of this Section that are
20    not already directed for use pursuant to an
21    intergovernmental agreement between the county and another
22    entity represented on the Board, including the ex officio
23    ex-officio members, and for any other reason the Board
24    deems necessary. Affirmative actions of the Board shall
25    require a weighted vote of Board members representing not
26    less than 67% of the population of the county.

 

 

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1        (3) The Board shall not be a separate unit of local
2    government, shall have no paid staff, and members of the
3    Board shall receive no compensation or reimbursement of
4    expenses from proceeds of the tax imposed under subsection
5    (b) of this Section.
6    (d) Persons subject to any tax imposed pursuant to
7authority granted by this Section may reimburse themselves for
8their tax liability for such tax by separately stating such
9tax as an additional charge, which charge may be stated in
10combination, in a single amount, with State tax imposed under
11the "The Hotel Operators' Occupation Tax Act" or the
12Short-Term Rental Occupation Tax Act.
13    Nothing in this Section shall be construed to authorize a
14county to impose a tax upon the privilege of engaging in any
15business which under the Constitution of the United States may
16not be made the subject of taxation by this State.
17    An ordinance or resolution imposing a tax hereunder or
18effecting a change in the rate thereof shall be effective on
19the first day of the calendar month next following its passage
20and required publication.
21    The amounts collected by any county pursuant to this
22Section shall be expended to promote tourism; conventions;
23expositions; theatrical, sports and cultural activities within
24that county or otherwise to attract nonresident overnight
25visitors to the county.
26    Any county may agree with any unit of local government,

 

 

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1including any authority defined as a metropolitan exposition,
2auditorium and office building authority, fair and exposition
3authority, exposition and auditorium authority, or civic
4center authority created pursuant to provisions of Illinois
5law and the territory of which unit of local government or
6authority is coextensive co-extensive with or wholly within
7such county, to impose and collect for a period not to exceed
840 years, any portion or all of the tax authorized pursuant to
9this Section and to transmit such tax so collected to such unit
10of local government or authority. The amount so paid shall be
11expended by any such unit of local government or authority for
12the purposes for which such tax is authorized. Any such
13agreement must be authorized by resolution or ordinance, as
14the case may be, of such county and unit of local government or
15authority, and such agreement may provide for the irrevocable
16imposition and collection of said tax at such rate, or amount
17as limited by a given rate, as may be agreed upon for the full
18period of time set forth in such agreement; and such agreement
19may further provide for any other terms as deemed necessary or
20advisable by such county and such unit of local government or
21authority. Any such agreement shall be binding and enforceable
22by either party to such agreement. Such agreement entered into
23pursuant to this Section shall not in any event constitute an
24indebtedness of such county subject to any limitation imposed
25by statute or otherwise.
26(Source: P.A. 98-313, eff. 8-12-13.)
 

 

 

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1    Section 910. The Illinois Municipal Code is amended by
2changing Sections 8-3-13, 8-3-14, and 8-3-14a as follows:
 
3    (65 ILCS 5/8-3-13)  (from Ch. 24, par. 8-3-13)
4    Sec. 8-3-13. The corporate authorities of any municipality
5containing 500,000 or more inhabitants may impose a tax prior
6to July 1, 1969, upon all persons engaged in the municipality
7in the business of renting, leasing or letting rooms in a
8hotel, as defined in the Hotel Operators' Occupation Tax Act,
9or a short-term rental, as defined in the Short-Term Rental
10Occupation Tax Act, at a rate not to exceed 1% of the gross
11rental receipts from the renting, leasing or letting,
12excluding, however, from gross rental receipts, the proceeds
13of the renting, leasing or letting to permanent residents of
14that hotel or short-term rental and proceeds from the tax
15imposed under subsection (c) of Section 13 of the Metropolitan
16Pier and Exposition Authority Act.
17    The tax imposed by a municipality under this Section and
18all civil penalties that may be assessed as an incident
19thereof shall be collected and enforced by the State
20Department of Revenue. The certificate of registration that is
21issued by the Department to a lessor under the Hotel
22Operators' Occupation Tax Act, or a business license issued by
23the Department under the Short-Term Rental Occupation Tax Act,
24shall permit the registrant to engage in a business that is

 

 

SB3498- 45 -LRB103 37945 HLH 68077 b

1taxable under any ordinance or resolution enacted under this
2Section without registering separately with the Department
3under the ordinance or resolution or under this Section. The
4Department shall have full power to administer and enforce
5this Section; to collect all taxes and penalties due
6hereunder; to dispose of taxes and penalties so collected in
7the manner provided in this Section; and to determine all
8rights to credit memoranda arising on account of the erroneous
9payment of tax or penalty hereunder. In the administration of
10and compliance with this Section, the Department and persons
11who are subject to this Section shall have the same rights,
12remedies, privileges, immunities, powers and duties, and be
13subject to the same conditions, restrictions, limitations,
14penalties and definitions of terms, and employ the same modes
15of procedure, as are prescribed in the Hotel Operators'
16Occupation Tax Act, the Short-Term Rental Occupation Tax Act,
17and the Uniform Penalty and Interest Act, as fully as if the
18provisions contained in those Acts were set forth herein.
19    Whenever the Department determines that a refund should be
20made under this Section to a claimant instead of issuing a
21credit memorandum, the Department shall notify the State
22Comptroller, who shall cause the warrant to be drawn for the
23amount specified, and to the person named, in the notification
24from the Department. The refund shall be paid by the State
25Treasurer out of the Illinois tourism tax fund.
26    Persons subject to any tax imposed under authority granted

 

 

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1by this Section may reimburse themselves for their tax
2liability for that tax by separately stating the tax as an
3additional charge, which charge may be stated in combination,
4in a single amount, with State tax imposed under the Hotel
5Operators' Occupation Tax Act or the Short-Term Rental
6Occupation Tax Act.
7    The Department shall forthwith pay over to the State
8Treasurer, ex officio ex-officio, as trustee, all taxes and
9penalties collected hereunder. On or before the 25th day of
10each calendar month, the Department shall prepare and certify
11to the Comptroller the disbursement of stated sums of money to
12named municipalities from which lessors have paid taxes or
13penalties hereunder to the Department during the second
14preceding calendar month. The amount to be paid to each
15municipality shall be the amount (not including credit
16memoranda) collected hereunder during the second preceding
17calendar month by the Department, and not including an amount
18equal to the amount of refunds made during the second
19preceding calendar month by the Department on behalf of the
20municipality, less 4% of the balance, which sum shall be
21retained by the State Treasurer to cover the costs incurred by
22the Department in administering and enforcing the provisions
23of this Section, as provided herein. The Department, at the
24time of each monthly disbursement to the municipalities, shall
25prepare and certify to the Comptroller the amount so retained
26by the State Treasurer, which shall be paid into the General

 

 

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1Revenue Fund of the State Treasury.
2    Within 10 days after receipt by the Comptroller of the
3disbursement certification to the municipalities and the
4General Revenue Fund provided for in this Section to be given
5to the Comptroller by the Department, the Comptroller shall
6cause the warrants to be drawn for the respective amounts in
7accordance with the directions contained in the certification.
8    Nothing in this Section shall be construed to authorize a
9municipality to impose a tax upon the privilege of engaging in
10any business that, under the Constitution of the United
11States, may not be made the subject of taxation by this State.
12    An ordinance or resolution imposing a tax hereunder or
13effecting a change in the rate thereof shall be effective on
14the first day of the calendar month next following the
15expiration of the publication period provided in Section 1-2-4
16in respect to municipalities governed by that Section.
17    The corporate authorities of any municipality that levies
18a tax authorized by this Section shall transmit to the
19Department of Revenue on or not later than 5 days after the
20effective date of the ordinance or resolution a certified copy
21of the ordinance or resolution imposing the tax; whereupon,
22the Department of Revenue shall proceed to administer and
23enforce this Section on behalf of the municipality as of the
24effective date of the ordinance or resolution. Upon a change
25in rate of a tax levied hereunder, or upon the discontinuance
26of the tax, the corporate authorities of the municipality

 

 

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1shall, on or not later than 5 days after the effective date of
2the ordinance or resolution discontinuing the tax or effecting
3a change in rate, transmit to the Department of Revenue a
4certified copy of the ordinance or resolution effecting the
5change or discontinuance. The amounts disbursed to any
6municipality under this Section shall be expended by the
7municipality solely to promote tourism, conventions and other
8special events within that municipality or otherwise to
9attract nonresidents to visit the municipality.
10    Any municipality receiving and disbursing money under this
11Section shall report on or before the first Monday in January
12of each year to the Advisory Committee of the Illinois Tourism
13Promotion Fund, created by Section 12 of the Illinois
14Promotion Act. The reports shall specify the purposes for
15which the disbursements were made and shall contain detailed
16amounts of all receipts and disbursements under this Section.
17    This Section may be cited as the Tourism, Conventions and
18Other Special Events Promotion Act of 1967.
19(Source: P.A. 87-205; 87-733; 87-895.)
 
20    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
21    Sec. 8-3-14. Municipal hotel and short-term rental
22operators' occupation tax. The corporate authorities of any
23municipality may impose a tax upon all persons engaged in such
24municipality in the business of renting, leasing or letting
25rooms in a hotel, as defined in the "The Hotel Operators'

 

 

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1Occupation Tax Act," or a short-term rental, as defined in the
2Short-Term Rental Occupation Tax Act, at a rate not to exceed
36% in the City of East Peoria and in the Village of Morton and
45% in all other municipalities of the gross rental receipts
5from such renting, leasing or letting, excluding, however,
6from gross rental receipts, the proceeds of such renting,
7leasing or letting to permanent residents of that hotel or
8short-term rental and proceeds from the tax imposed under
9subsection (c) of Section 13 of the Metropolitan Pier and
10Exposition Authority Act, and may provide for the
11administration and enforcement of the tax, and for the
12collection thereof from the persons subject to the tax, as the
13corporate authorities determine to be necessary or practicable
14for the effective administration of the tax. The municipality
15may not impose a tax under this Section if it imposes a tax
16under Section 8-3-14a.
17    Persons subject to any tax imposed pursuant to authority
18granted by this Section may reimburse themselves for their tax
19liability for such tax by separately stating such tax as an
20additional charge, which charge may be stated in combination,
21in a single amount, with State tax imposed under the "The Hotel
22Operators' Occupation Tax Act" or the Short-Term Rental
23Occupation Tax Act.
24    Nothing in this Section shall be construed to authorize a
25municipality to impose a tax upon the privilege of engaging in
26any business which under the constitution of the United States

 

 

SB3498- 50 -LRB103 37945 HLH 68077 b

1may not be made the subject of taxation by this State.
2    Except as otherwise provided in this Division, the amounts
3collected by any municipality pursuant to this Section shall
4be expended by the municipality solely to promote tourism and
5conventions within that municipality or otherwise to attract
6nonresident overnight visitors to the municipality.
7    No funds received pursuant to this Section shall be used
8to advertise for or otherwise promote new competition in the
9hotel business.
10(Source: P.A. 101-204, eff. 8-2-19.)
 
11    (65 ILCS 5/8-3-14a)
12    Sec. 8-3-14a. Municipal hotel or short-term rental use
13tax.
14    (a) The corporate authorities of any municipality may
15impose a tax upon the privilege of renting or leasing rooms in
16a hotel or short-term rental within the municipality at a rate
17not to exceed 5% of the rental or lease payment. The corporate
18authorities may provide for the administration and enforcement
19of the tax and for the collection thereof from the persons
20subject to the tax, as the corporate authorities determine to
21be necessary or practical for the effective administration of
22the tax.
23    (b) Each hotel, short-term rental operator, or hosting
24platform acting as an agent for the short-term rental operator
25in the municipality shall collect the tax from the person

 

 

SB3498- 51 -LRB103 37945 HLH 68077 b

1making the rental or lease payment at the time that the payment
2is tendered to the hotel. The hotel shall, as trustee, remit
3the tax to the municipality.
4    (c) The tax authorized under this Section does not apply
5to any rental or lease payment by a permanent resident of that
6hotel or short-term rental or to any payment made to any hotel
7that is subject to the tax imposed under subsection (c) of
8Section 13 of the Metropolitan Pier and Exposition Authority
9Act. A municipality may not impose a tax under this Section if
10it imposes a tax under Section 8-3-14. Nothing in this Section
11may be construed to authorize a municipality to impose a tax
12upon the privilege of engaging in any business that under the
13Constitution of the United States may not be made the subject
14of taxation by this State.
15    (d) Except as otherwise provided in this Division, the
16moneys collected by a municipality under this Section may be
17expended solely to promote tourism and conventions within that
18municipality or otherwise to attract nonresident overnight
19visitors to the municipality. No moneys received under this
20Section may be used to advertise for or otherwise promote new
21competition in the hotel business.
22    (e) As used in this Section, "hotel" has the meaning set
23forth in Section 2 of the Hotel Operators' Occupation Tax Act.
24    (f) As used in this Section, "short-term rental" and
25"hosting platform" have the meanings set forth in Section 5 of
26the Short-Term Rental Occupation Tax Act.

 

 

SB3498- 52 -LRB103 37945 HLH 68077 b

1(Source: P.A. 101-204, eff. 8-2-19.)
 
2    Section 995. No acceleration or delay. Where this Act
3makes changes in a statute that is represented in this Act by
4text that is not yet or no longer in effect (for example, a
5Section represented by multiple versions), the use of that
6text does not accelerate or delay the taking effect of (i) the
7changes made by this Act or (ii) provisions derived from any
8other Public Act.
 
9    Section 999. Effective date. This Act takes effect upon
10becoming law.