HB5262 94TH GENERAL ASSEMBLY

LRB094 16397 RSP 51653 b

94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB5262

Introduced 1/25/2006, by Rep. Renee Kosel

SYNOPSIS AS INTRODUCED:

35 ILCS 145/2

from Ch. 120, par. 481b.32

Amends the Hotel Operators' Occupation Tax Act. Provides that the term "hotel" includes a facility advertised and operated exclusively as a romantic getaway by an entity operating as a private club that provides, for a consideration, living quarters, sleeping, or housekeeping accommodations to its members.

FISCAL NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Hotel Operators' Occupation Tax Act is amended by changing Section 2 as follows:

(35 ILCS 145/2) (from Ch. 120, par. 481b.32)

Sec. 2. As used in this Act, unless the context otherwise requires:

(1) "Hotel" means any building or buildings in which a person the public may, for a consideration, obtain living quarters or , sleeping or housekeeping accommodations. The term includes inns, motels, tourist homes or courts, lodging houses, rooming houses, and apartment houses. The term also includes a facility advertised and operated as a romantic getaway by an entity operating as a private club that provides, for a consideration, living quarters, sleeping, or housekeeping accommodations to its members.

(2) "Operator" means any person operating a hotel.

(3) "Occupancy" means the use or possession, or the right to the use or possession, of any room or rooms in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.

(4) "Room" or "rooms" means any living quarters, sleeping or housekeeping accommodations.

(5) "Permanent resident" means any person who occupied or has the right to occupy any room or rooms, regardless of whether or not it is the same room or rooms, in a hotel for at least 30 consecutive days.

(6) "Rent" or "rental" means the consideration received for occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature.

(7) "Department" means the Department of Revenue.

(8) "Person" means any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.

(Source: P.A. 87-951; 88-480.)