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90_HB2549ham001
LRB9009159PTbdam02
1 AMENDMENT TO HOUSE BILL 2549
2 AMENDMENT NO. . Amend House Bill 2549 on page 47,
3 below line 32, by inserting the following:
4 "Section 43. The Hotel Operators' Occupation Tax Act is
5 amended 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,
8 on or before the last day of each calendar month, every
9 person engaged in the business of renting, leasing or letting
10 rooms in a hotel in this State during the preceding calendar
11 month shall file 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
17 renting, leasing or letting rooms in a hotel in this
18 State;
19 3. Total amount of rental receipts received by him
20 during the preceding calendar month from renting, leasing
21 or letting rooms during such preceding calendar month;
22 4. Total amount of rental receipts received by him
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1 during the preceding calendar month from renting, leasing
2 or letting rooms to permanent residents during such
3 preceding calendar month;
4 5. Total amount of other exclusions from gross
5 rental receipts allowed by this Act;
6 6. Gross rental receipts which were received by him
7 during the preceding calendar month and upon the basis of
8 which the tax is imposed;
9 7. The amount of tax due;
10 8. Such other reasonable information as the
11 Department may require.
12 If the operator's average monthly tax liability to the
13 Department does not exceed $200, the Department may authorize
14 his returns to be filed on a quarter annual basis, with the
15 return for January, February and March of a given year being
16 due by April 30 of such year; with the return for April, May
17 and June of a given year being due by July 31 of such year;
18 with the return for July, August and September of a given
19 year being due by October 31 of such year, and with the
20 return for October, November and December of a given year
21 being due by January 31 of the following year.
22 If the operator's average monthly tax liability to the
23 Department does not exceed $50, the Department may authorize
24 his returns to be filed on an annual basis, with the return
25 for a given year being due by January 31 of the following
26 year.
27 Such quarter annual and annual returns, as to form and
28 substance, shall be subject to the same requirements as
29 monthly returns.
30 Notwithstanding any other provision in this Act
31 concerning the time within which an operator may file his
32 return, in the case of any operator who ceases to engage in a
33 kind of business which makes him responsible for filing
34 returns under this Act, such operator shall file a final
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1 return under this Act with the Department not more than 1
2 month after discontinuing such business.
3 Where the same person has more than 1 business registered
4 with the Department under separate registrations under this
5 Act, such person shall not file each return that is due as a
6 single return covering all such registered businesses, but
7 shall file separate returns for each such registered
8 business.
9 In his return, the operator shall determine the value of
10 any consideration other than money received by him in
11 connection with the renting, leasing or letting of rooms in
12 the course of his business and he shall include such value in
13 his return. Such determination shall be subject to review
14 and revision by the Department in the manner hereinafter
15 provided for the correction of returns.
16 Where the operator is a corporation, the return filed on
17 behalf of such corporation shall be signed by the president,
18 vice-president, secretary or treasurer or by the properly
19 accredited agent of such corporation.
20 The person filing the return herein provided for shall,
21 at the time of filing such return, pay to the Department the
22 amount of tax herein imposed. The operator filing the return
23 under this Section shall, at the time of filing such return,
24 pay to the Department the amount of tax imposed by this Act
25 less a discount of 2.1% or $25 per calendar year, whichever
26 is greater, which is allowed to reimburse the operator for
27 the expenses incurred in keeping records, preparing and
28 filing returns, remitting the tax and supplying data to the
29 Department on request.
30 There shall be deposited in the Build Illinois Fund in
31 the State Treasury for each State fiscal year 40% of the
32 amount of total net proceeds from the tax imposed by
33 subsection (a) of Section 3. Of the remaining 60%, $5,000,000
34 shall be deposited in the Illinois Sports Facilities Fund and
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1 credited to the Subsidy Account each fiscal year by making
2 monthly deposits in the amount of 1/8 of $5,000,000 plus
3 cumulative deficiencies in such deposits for prior months,
4 and an additional $8,000,000 shall be deposited in the
5 Illinois Sports Facilities Fund and credited to the Advance
6 Account each fiscal year by making monthly deposits in the
7 amount of 1/8 of $8,000,000 plus any cumulative deficiencies
8 in such deposits for prior months. (The deposits of the
9 additional $8,000,000 during each fiscal year shall be
10 treated as advances of funds to the Illinois Sports
11 Facilities Authority for its corporate purposes to the extent
12 paid to the Authority or its trustee and shall be repaid into
13 the General Revenue Fund in the State Treasury by the State
14 Treasurer on behalf of the Authority solely from collections
15 of the tax imposed by the Authority pursuant to Section 19 of
16 the Illinois Sports Facilities Act, as amended.)
17 Of the remaining 60% of the amount of total net proceeds
18 from the tax imposed by subsection (a) of Section 3 after all
19 required deposits in the Illinois Sports Facilities Fund, the
20 amount equal to 8% of the net revenue realized from the Hotel
21 Operators' Occupation Tax Act plus an amount equal to 8% of
22 the net revenue realized from any tax imposed under Section
23 4.05 of the Chicago World's Fair-1992 Authority during the
24 preceding month shall be deposited in the Local Tourism Fund
25 each month for purposes authorized by Section 46.6a of the
26 Civil Administrative Code of Illinois in the Local Tourism
27 Fund. "Net revenue realized for a month" means the revenue
28 collected by the State under that Act during the previous
29 month less the amount paid out during that same month as
30 refunds to taxpayers for overpayment of liability under that
31 Act.
32 After making all these deposits, all other proceeds of
33 the tax imposed under subsection (a) of Section 3 shall be
34 deposited in the General Revenue Fund in the State Treasury.
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1 All moneys received by the Department from the additional tax
2 imposed under subsection (b) of Section 3 shall be deposited
3 into the Build Illinois Fund in the State Treasury.
4 The Department may, upon separate written notice to a
5 taxpayer, require the taxpayer to prepare and file with the
6 Department on a form prescribed by the Department within not
7 less than 60 days after receipt of the notice an annual
8 information return for the tax year specified in the notice.
9 Such annual return to the Department shall include a
10 statement of gross receipts as shown by the operator's last
11 State income tax return. If the total receipts of the
12 business as reported in the State income tax return do not
13 agree with the gross receipts reported to the Department for
14 the same period, the operator shall attach to his annual
15 information return a schedule showing a reconciliation of the
16 2 amounts and the reasons for the difference. The operator's
17 annual information return to the Department shall also
18 disclose pay roll information of the operator's business
19 during the year covered by such return and any additional
20 reasonable information which the Department deems would be
21 helpful in determining the accuracy of the monthly, quarterly
22 or annual tax returns by such operator as hereinbefore
23 provided for in this Section.
24 Notwithstanding any provision to the contrary, in the
25 case of a dispute between a taxpayer and the Department under
26 this Act, the taxpayer's position shall be presumed to be the
27 correct one and the burden of proof shall be on the
28 Department to prove otherwise.
29 If the annual information return required by this Section
30 is not filed when and as required the taxpayer shall be
31 liable for a penalty in an amount determined in accordance
32 with Section 3-4 of the Uniform Penalty and Interest Act
33 until such return is filed as required, the penalty to be
34 assessed and collected in the same manner as any other
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1 penalty provided for in this Act.
2 The chief executive officer, proprietor, owner or highest
3 ranking manager shall sign the annual return to certify the
4 accuracy of the information contained therein. Any person
5 who willfully signs the annual return containing false or
6 inaccurate information shall be guilty of perjury and
7 punished accordingly. The annual return form prescribed by
8 the Department shall include a warning that the person
9 signing the return may be liable for perjury.
10 The foregoing portion of this Section concerning the
11 filing of an annual information return shall not apply to an
12 operator who is not required to file an income tax return
13 with the United States Government.
14 (Source: P.A. 90-26, eff. 7-1-97.)"; and
15 on page 84, immediately below line 21, by inserting the
16 following:
17 "Nothing in this Section shall be construed to limit,
18 waive, or abrogate the scope or nature of any common law
19 privilege concerning the confidential capacity of a public
20 accountant.".