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 
business.

(Source: P.A. 87-733.)

 

    Section 99. Effective date. This Act takes effect upon 
becoming law.



Effective Date:  9/23/2008