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90_SB0736
65 ILCS 5/8-3-13 from Ch. 24, par. 8-3-13
Amends the Illinois Municipal Code. Provides that
proceeds of the tax imposed on persons engaged in the
municipality in the business of renting, leasing, or letting
hotel rooms may be used to promote economic development.
LRB9003328KDks
LRB9003328KDks
1 AN ACT to amend the Illinois Municipal Code by changing
2 Section 8-3-13.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Municipal Code is amended by
6 changing Section 8-3-13 as follows:
7 (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
8 Sec. 8-3-13. The corporate authorities of any
9 municipality containing 500,000 or more inhabitants may
10 impose a tax prior to July 1, 1969, upon all persons engaged
11 in the municipality in the business of renting, leasing or
12 letting rooms in a hotel, as defined in the Hotel Operators'
13 Occupation Tax Act, at a rate not to exceed 1% of the gross
14 rental receipts from the renting, leasing or letting,
15 excluding, however, from gross rental receipts, the proceeds
16 of the renting, leasing or letting to permanent residents of
17 that hotel and proceeds from the tax imposed under subsection
18 (c) of Section 13 of the Metropolitan Pier and Exposition
19 Authority Act.
20 The tax imposed by a municipality under this Section and
21 all civil penalties that may be assessed as an incident
22 thereof shall be collected and enforced by the State
23 Department of Revenue. The certificate of registration that
24 is issued by the Department to a lessor under the Hotel
25 Operators' Occupation Tax Act shall permit the registrant to
26 engage in a business that is taxable under any ordinance or
27 resolution enacted under this Section without registering
28 separately with the Department under the ordinance or
29 resolution or under this Section. The Department shall have
30 full power to administer and enforce this Section; to collect
31 all taxes and penalties due hereunder; to dispose of taxes
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1 and penalties so collected in the manner provided in this
2 Section; and to determine all rights to credit memoranda
3 arising on account of the erroneous payment of tax or penalty
4 hereunder. In the administration of and compliance with this
5 Section, the Department and persons who are subject to this
6 Section shall have the same rights, remedies, privileges,
7 immunities, powers and duties, and be subject to the same
8 conditions, restrictions, limitations, penalties and
9 definitions of terms, and employ the same modes of procedure,
10 as are prescribed in the Hotel Operators' Occupation Tax Act
11 and the Uniform Penalty and Interest Act, as fully as if the
12 provisions contained in those Acts were set forth herein.
13 Whenever the Department determines that a refund should
14 be made under this Section to a claimant instead of issuing a
15 credit memorandum, the Department shall notify the State
16 Comptroller, who shall cause the warrant to be drawn for the
17 amount specified, and to the person named, in the
18 notification from the Department. The refund shall be paid by
19 the State Treasurer out of the Illinois tourism tax fund.
20 Persons subject to any tax imposed under authority
21 granted by this Section may reimburse themselves for their
22 tax liability for that tax by separately stating the tax as
23 an additional charge, which charge may be stated in
24 combination, in a single amount, with State tax imposed under
25 the Hotel Operators' Occupation Tax Act.
26 The Department shall forthwith pay over to the State
27 Treasurer, ex-officio, as trustee, all taxes and penalties
28 collected hereunder. On or before the 25th day of each
29 calendar month, the Department shall prepare and certify to
30 the Comptroller the disbursement of stated sums of money to
31 named municipalities from which lessors have paid taxes or
32 penalties hereunder to the Department during the second
33 preceding calendar month. The amount to be paid to each
34 municipality shall be the amount (not including credit
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1 memoranda) collected hereunder during the second preceding
2 calendar month by the Department, and not including an amount
3 equal to the amount of refunds made during the second
4 preceding calendar month by the Department on behalf of the
5 municipality, less 4% of the balance, which sum shall be
6 retained by the State Treasurer to cover the costs incurred
7 by the Department in administering and enforcing the
8 provisions of this Section, as provided herein. The
9 Department, at the time of each monthly disbursement to the
10 municipalities, shall prepare and certify to the Comptroller
11 the amount so retained by the State Treasurer, which shall be
12 paid into the General Revenue Fund of the State Treasury.
13 Within 10 days after receipt by the Comptroller of the
14 disbursement certification to the municipalities and the
15 General Revenue Fund provided for in this Section to be given
16 to the Comptroller by the Department, the Comptroller shall
17 cause the warrants to be drawn for the respective amounts in
18 accordance with the directions contained in the
19 certification.
20 Nothing in this Section shall be construed to authorize a
21 municipality to impose a tax upon the privilege of engaging
22 in any business that, under the Constitution of the United
23 States, may not be made the subject of taxation by this
24 State.
25 An ordinance or resolution imposing a tax hereunder or
26 effecting a change in the rate thereof shall be effective on
27 the first day of the calendar month next following the
28 expiration of the publication period provided in Section
29 1-2-4 in respect to municipalities governed by that Section.
30 The corporate authorities of any municipality that levies
31 a tax authorized by this Section shall transmit to the
32 Department of Revenue on or not later than 5 days after the
33 effective date of the ordinance or resolution a certified
34 copy of the ordinance or resolution imposing the tax;
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1 whereupon, the Department of Revenue shall proceed to
2 administer and enforce this Section on behalf of the
3 municipality as of the effective date of the ordinance or
4 resolution. Upon a change in rate of a tax levied hereunder,
5 or upon the discontinuance of the tax, the corporate
6 authorities of the municipality shall, on or not later than 5
7 days after the effective date of the ordinance or resolution
8 discontinuing the tax or effecting a change in rate, transmit
9 to the Department of Revenue a certified copy of the
10 ordinance or resolution effecting the change or
11 discontinuance. The amounts disbursed to any municipality
12 under this Section shall be expended by the municipality
13 solely to promote economic development, tourism, conventions
14 and other special events within that municipality or
15 otherwise to attract nonresidents to visit the municipality.
16 Any municipality receiving and disbursing money under
17 this Section shall report on or before the first Monday in
18 January of each year to the Advisory Committee of the
19 Illinois Tourism Promotion Fund, created by Section 12 of the
20 Illinois Promotion Act. The reports shall specify the
21 purposes for which the disbursements were made and shall
22 contain detailed amounts of all receipts and disbursements
23 under this Section.
24 This Section may be cited as the Tourism, Conventions and
25 Other Special Events Promotion Act of 1967.
26 (Source: P.A. 87-205; 87-733; 87-895.)