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90_SB1095
65 ILCS 5/8-3-14 from Ch. 24, par. 8-3-14
Amends the Illinois Municipal Code. Makes technical
corrections in the Section concerning a tax on persons
engaged in the business of renting, leasing, or letting rooms
in a hotel in the municipality.
LRB9003511KDpc
LRB9003511KDpc
1 AN ACT to amend the Illinois Municipal Code by changing
2 Section 8-3-14.
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 8-3-14 as follows:
7 (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
8 Sec. 8-3-14. The corporate authorities of any
9 municipality may impose a tax upon all persons engaged in the
10 such municipality in the business of renting, leasing or
11 letting rooms in a hotel, as defined in "The Hotel Operators'
12 Occupation Tax Act," at a rate not to exceed 5% of the gross
13 rental receipts from such renting, leasing or letting,
14 excluding, however, from gross rental receipts, the proceeds
15 of such renting, leasing or letting to permanent residents of
16 that hotel and proceeds from the tax imposed under subsection
17 (c) of Section 13 of the Metropolitan Pier and Exposition
18 Authority Act, and may provide for the administration and
19 enforcement of the tax, and for the collection thereof from
20 the persons subject to the tax, as the corporate authorities
21 determine to be necessary or practicable for the effective
22 administration of the tax.
23 Persons subject to any tax imposed under pursuant to
24 authority granted by this Section may reimburse themselves
25 for their tax liability for such tax by separately stating
26 such tax as an additional charge, which charge may be stated
27 in combination, in a single amount, with State tax imposed
28 under "The Hotel Operators' Occupation Tax Act".
29 Nothing in this Section shall be construed to authorize a
30 municipality to impose a tax upon the privilege of engaging
31 in any business which under the constitution of the United
-2- LRB9003511KDpc
1 States may not be made the subject of taxation by this State.
2 The amounts collected by any municipality pursuant to
3 this Section shall be expended by the municipality solely to
4 promote tourism and conventions within that municipality or
5 otherwise to attract nonresident overnight visitors to the
6 municipality.
7 No funds received pursuant to this Section shall be used
8 to advertise for or otherwise promote new competition in the
9 hotel business.
10 (Source: P.A. 87-733.)