Illinois General Assembly - Full Text of Public Act 095-0967
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Public Act 095-0967




Public Act 095-0967
SB2676 Enrolled LRB095 05531 HLH 25621 b

    AN ACT concerning local government.
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
    Section 5. The Illinois Municipal Code is amended by
changing Section 8-3-14 as follows:
    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
    Sec. 8-3-14. The corporate authorities of any municipality
may impose a tax upon all persons engaged in such municipality
in the business of renting, leasing or letting rooms in a
hotel, as defined in "The Hotel Operators' Occupation Tax Act,"
at a rate not to exceed 6% in the City of East Peoria and in the
Village of Morton and 5% in all other municipalities of the
gross rental receipts from such renting, leasing or letting,
excluding, however, from gross rental receipts, the proceeds of
such renting, leasing or letting to permanent residents of that
hotel and proceeds from the tax imposed under subsection (c) of
Section 13 of the Metropolitan Pier and Exposition Authority
Act, and may provide for the administration and enforcement of
the tax, and for the collection thereof from the persons
subject to the tax, as the corporate authorities determine to
be necessary or practicable for the effective administration of
the tax.
    Persons subject to any tax imposed pursuant to authority
granted by this Section may reimburse themselves for their tax
liability for such tax by separately stating such tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax imposed under "The Hotel
Operators' Occupation Tax Act".
    Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business which under the constitution of the United States
may not be made the subject of taxation by this State.
    The amounts collected by any municipality pursuant to this
Section shall be expended by the municipality solely to promote
tourism and conventions within that municipality or otherwise
to attract nonresident overnight visitors to the municipality.
    No funds received pursuant to this Section shall be used to
advertise for or otherwise promote new competition in the hotel
(Source: P.A. 87-733.)
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 9/23/2008