Full Text of SB2483 100th General Assembly
SB2483eng 100TH GENERAL ASSEMBLY |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Municipal Code is amended by | 5 | | changing Sections 8-3-14 and 8-3-14a and by adding Sections | 6 | | 8-3-14b and 8-3-14c as follows:
| 7 | | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
| 8 | | Sec. 8-3-14. Municipal hotel operators' occupation tax. | 9 | | The corporate authorities of any municipality may impose a
tax | 10 | | upon all persons engaged in such municipality in the business | 11 | | of
renting, leasing or letting rooms in a hotel, as defined in | 12 | | "The Hotel
Operators' Occupation Tax Act," at a rate not to | 13 | | exceed 6% in the City of East Peoria and in the Village of | 14 | | Morton and 5% in all other municipalities of the gross
rental | 15 | | receipts from such renting, leasing or letting, excluding, | 16 | | however,
from gross rental receipts, the proceeds of such | 17 | | renting, leasing or
letting to permanent residents of that | 18 | | hotel and proceeds from the tax
imposed under subsection (c) of | 19 | | Section 13 of the Metropolitan Pier and
Exposition Authority | 20 | | Act, and may provide for the administration and
enforcement of | 21 | | the tax, and for the collection thereof from the persons
| 22 | | subject to the tax, as the corporate authorities determine to | 23 | | be necessary
or practicable for the effective administration of |
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| 1 | | the tax. The municipality may not impose a tax under this | 2 | | Section if it imposes a tax under Section 8-3-14a.
| 3 | | Persons subject to any tax imposed pursuant to authority
| 4 | | granted by this Section may reimburse themselves for their tax
| 5 | | liability for such tax by separately stating such tax as an
| 6 | | additional charge, which charge may be stated in combination,
| 7 | | in a single amount, with State tax imposed under "The Hotel
| 8 | | Operators' Occupation Tax Act".
| 9 | | Nothing in this Section shall be construed to authorize a
| 10 | | municipality to impose a tax upon the privilege of engaging in
| 11 | | any business which under the constitution of the United States
| 12 | | may not be made the subject of taxation by this State.
| 13 | | Except as otherwise provided in this Division, the The | 14 | | amounts collected by any municipality pursuant to this Section | 15 | | shall
be expended by the municipality solely to promote tourism | 16 | | and conventions
within that municipality or otherwise to | 17 | | attract nonresident overnight
visitors to the municipality.
| 18 | | No funds received pursuant to this Section shall be used to | 19 | | advertise for
or otherwise promote new competition in the hotel | 20 | | business.
| 21 | | (Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
| 22 | | (65 ILCS 5/8-3-14a) | 23 | | Sec. 8-3-14a. Municipal hotel use tax. | 24 | | (a) The corporate authorities of any municipality may | 25 | | impose a
tax upon the privilege of renting or leasing rooms in |
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| 1 | | a hotel within the municipality at a rate not to exceed 5% of | 2 | | the rental or lease payment. The corporate authorities may | 3 | | provide for the administration and
enforcement of the tax and | 4 | | for the collection thereof from the persons
subject to the tax, | 5 | | as the corporate authorities determine to be necessary
or | 6 | | practical for the effective administration of the tax. | 7 | | (b) Each hotel in the municipality shall collect the tax | 8 | | from the person making the rental or lease payment at the time | 9 | | that the payment is tendered to the hotel. The hotel shall, as | 10 | | trustee, remit the tax to the municipality. | 11 | | (c) The tax authorized under this Section does not apply to | 12 | | any rental or lease payment by a permanent resident of that | 13 | | hotel or to any payment made to any hotel that is subject to | 14 | | the tax
imposed under subsection (c) of Section 13 of the | 15 | | Metropolitan Pier and
Exposition Authority Act. A municipality | 16 | | may not impose a tax under this Section if it imposes a tax | 17 | | under Section 8-3-14. Nothing in this Section may be construed | 18 | | to authorize a
municipality to impose a tax upon the privilege | 19 | | of engaging in
any business that under the Constitution of the | 20 | | United States
may not be made the subject of taxation by this | 21 | | State. | 22 | | (d) Except as otherwise provided in this Division, the The | 23 | | moneys collected by a municipality under this Section may
be | 24 | | expended solely to promote tourism and conventions
within that | 25 | | municipality or otherwise to attract nonresident overnight
| 26 | | visitors to the municipality. No moneys received under this |
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| 1 | | Section may be used to advertise for
or otherwise promote new | 2 | | competition in the hotel business. | 3 | | (e) As used in this Section, "hotel" has the meaning set | 4 | | forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
| 5 | | (Source: P.A. 96-238, eff. 8-11-09.) | 6 | | (65 ILCS 5/8-3-14b new) | 7 | | Sec. 8-3-14b. Municipal hotel operators' tax in DuPage | 8 | | County. For any municipality located within DuPage County that | 9 | | belongs to a not-for-profit organization headquartered in | 10 | | DuPage County that is recognized by the Department of Commerce | 11 | | and Economic Opportunity as a certified local tourism and | 12 | | convention bureau entitled to receive State tourism grant | 13 | | funds, not less than 75% of the amounts collected pursuant to | 14 | | Section 8-3-14 shall be expended by the municipality to promote | 15 | | tourism and conventions within that municipality or otherwise | 16 | | to attract nonresident overnight visitors to the municipality, | 17 | | and the remainder of the amounts collected by a municipality | 18 | | within DuPage County pursuant to Section 8-3-14 may be expended | 19 | | by the municipality for economic development or capital | 20 | | infrastructure. | 21 | | This Section is repealed on December 31, 2019. | 22 | | (65 ILCS 5/8-3-14c new) | 23 | | Sec. 8-3-14c. Municipal hotel use tax in DuPage County. For | 24 | | any municipality located within DuPage County that belongs to a |
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| 1 | | not-for-profit organization headquartered in DuPage County | 2 | | that is recognized by the Department of Commerce and Economic | 3 | | Opportunity as a certified local tourism and convention bureau | 4 | | entitled to receive State tourism grant funds, not less than | 5 | | 75% of the amounts collected pursuant to Section 8-3-14a shall | 6 | | be expended by the municipality to promote tourism and | 7 | | conventions within that municipality or otherwise to attract | 8 | | nonresident overnight visitors to the municipality, and the | 9 | | remainder of the amounts collected by a municipality within | 10 | | DuPage County pursuant to Section 8-3-14a may be expended by | 11 | | the municipality for economic development or capital | 12 | | infrastructure. | 13 | | This Section is repealed on December 31, 2019.
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