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Public Act 91-0935
HB1284 Enrolled LRB9103965PTpk
AN ACT in relation to sports facilities.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Sports Facilities Authority Act
is amended by changing Sections 1, 2, 3, 8, 9, 10, 11, 13,
15, 16, 17, 19, and 20 and adding Section 7.8 as follows:
(70 ILCS 3205/1) (from Ch. 85, par. 6001)
Sec. 1. Short title. This Act shall be known and may be
cited as the "Illinois Sports Facilities Authority Act".
(Source: P.A. 84-1470.)
(70 ILCS 3205/2) (from Ch. 85, par. 6002)
Sec. 2. Definitions; general provisions. In this Act the
following words have the meanings indicated:
(A) "Authority" means the Illinois Sports Facilities
Authority.
(B) "Facility" means:
(1) Stadiums, arenas or other structures for the
holding of athletic contests and other or events and
gatherings, including, without limitation, baseball,
football and automobile racing; musical, dramatic and
other artistic, cultural or social events; public
meetings; and other public events; and
(2) Practice fields, or other areas where
professional sports teams and other sports teams may
practice or perform.
(3) "Facility" also means the following types of
property if that property is directly related to or
located near an item listed in paragraphs (1) and through
(2) of subsection (B) of this Section:
(i) Offices, parking lots and garages, access
roads, streets, intersections, highway interchanges,
pedestrian walkways, tunnels, and bridges,
transportation facilities, monuments, restaurants,
and stores, and other facilities providing goods and
services to persons attending meetings, contests,
gatherings or events at the facility;
(ii) Other recreation areas and recreational
facilities; and
(iii) Other property or structures including
all fixtures, furnishings, and appurtenances
normally associated with such facilities; and
(iv) Landscaping, parks, and open spaces.
(C) "Governmental Owner" means a body politic, public
corporation, political subdivision, unit of local government,
or municipality formed under the laws of the State of
Illinois, including, without limitation, the Chicago Park
District, that owns or is to own a facility located within
the corporate limits of the Authority described in Section 11
of this Act and to which the Authority provides financial
assistance. Where the title to all or any part of a facility
is held by a public building commission because the public
building commission has financed, under the authority of the
Public Building Commission Act, the acquisition of real
estate or the construction, acquisition, or enlargement of
improvements to real estate, or both, for any body politic,
public corporation, political subdivision, unit of local
government, or municipality formed under the laws of the
State of Illinois, the term "governmental owner" when used
with respect to that facility means the body politic, public
corporation, political subdivision, unit of local government,
or municipality rather than the public building commission.
(D) "Management Agreement" means a legally binding
contract between the Authority and a tenant of a the facility
owned by the Authority, which contains at least the following
provisions:
(1) a provision requiring the tenant to conduct its
complete regular home season schedule and any home
playoff events in the facility;
(2) a provision requiring the tenant to provide
routine maintenance of and to operate the facility with
its personnel or contractors;
(3) a provision requiring the tenant to advertise
and promote events it conducts at the facility;
(4) a provision requiring the tenant to operate or
contract for concessions for the patrons of the facility,
including a stadium club and restaurant where food and
beverages will be served; and
(5) a provision permitting the Authority or its
designee, to hold other events in any such facility owned
by the Authority at such times as shall not unreasonably
interfere with the use of that facility by the tenant
thereof by the tenant.
(E) "Assistance Agreement" means one or more legally
binding contracts, with respect to a facility for which the
Authority is to provide financial assistance as provided in
this Act, to which the Authority and a governmental owner of
a facility or its tenant, or both, and any other appropriate
persons are parties, which may be in the form of an
intergovernmental agreement.
(F) "Financial Assistance" means the use by the
Authority, pursuant to an assistance agreement, of its powers
under this Act, including, without limitation, the power to
borrow money, to issue bonds and notes, to impose an
occupation tax as provided in Section 19 of this Act and to
receive and expend the proceeds of that tax, to assist a
governmental owner or its tenant, or both, with one or more
of the following: designing, developing, establishing,
constructing, erecting, acquiring, repairing, reconstructing,
renovating, remodeling, adding to, extending, improving,
equipping, operating, and maintaining a facility owned or to
be owned by the governmental owner.
(G) "Tenant" means any person with which a governmental
owner or the Authority has entered into an agreement for the
use by a professional sports team or other sports team of any
facility. Such an agreement may be a management agreement or
an assistance agreement or may be a lease of or a license,
permit, or similar agreement with respect to the use of a
facility by such team for such period as shall be agreed upon
by the person and the governmental owner or the Authority, as
the case may be.
(Source: P.A. 85-1034.)
(70 ILCS 3205/3) (from Ch. 85, par. 6003)
Sec. 3. Legislative Finding and Declaration. It is
hereby found that as a result of deteriorating infrastructure
and sports facilities in the metropolitan area of Chicago,
there is a shortage of sports facilities suitable for use by
professional and other sports teams and other musical,
theatrical, cultural, and other social organizations.
It is further found that as a result of the costs to
maintain, repair or replace such infrastructure and
facilities, and as a result of current high financing costs,
the private sector, without the assistance contemplated in
this Act, is unable to construct feasibly adequate sports
facilities.
It is further found that the creation of modern sports
facilities and the other results contemplated by this Act
would stimulate economic activity in the State of Illinois,
including the creation and maintenance of jobs, the creation
of new and lasting infrastructure and other improvements, and
the attraction and retention of sports and entertainment
events which generate economic activity.
It is further found that professional sports facilities
can be magnets for substantial interstate tourism resulting
in increased retail sales, hotel and restaurant sales, and
entertainment industry sales, all of which increase jobs and
economic growth.
It is further found that only three major league
professional baseball franchises play in stadium facilities
the construction of which has not been government-assisted
and of those three the most recently constructed facility was
completed in 1914.
It is further found that government assistance was or is
an essential component in the financing of the construction
of most recently built or planned National Football League
stadiums.
It is further found that the exercise by the Authority
and governmental owners of the additional powers conferred by
this amendatory Act of the 91st General Assembly (i) will
materially assist the development and redevelopment of
government owned sports facilities and thereby alleviate in
part the deleterious conditions and confer the public
benefits described in this Section and (ii) is in the public
interest and is declared to be for public purposes.
(Source: P.A. 85-8.)
(70 ILCS 3205/7.8 new)
Sec. 7.8. Illinois Sports Facilities Authority Advisory
Board.
(a) There is created the Illinois Sports Facilities
Authority Advisory Board composed of 12 members who are
members of the General Assembly and who are appointed 3 each
by the President of the Senate, the Minority Leader of the
Senate, the Speaker of the House of Representatives, and the
Minority Leader of the House of Representatives.
(b) Members of the Advisory Board shall serve as long as
they hold their designated elected positions. Vacancies
shall be filled by appointment for the unexpired term in the
same manner as original appointments are made. The Advisory
Board shall elect its own chairperson.
(c) Members of the Advisory Board shall serve without
compensation but, at the Authority's discretion, shall be
reimbursed for necessary expenses in connection with the
performance of their duties.
(d) The Advisory Board shall meet quarterly, or as
needed, shall produce any reports it deems necessary, and
shall do the following:
(1) Work with the Authority and the Chicago Park
District regarding potential means for providing
increased economic opportunities to minorities and women
produced indirectly or directly from the reconstruction,
renovation, remodeling, extension, or improvement of a
facility in connection with which the Authority is
providing financial assistance pursuant to an assistance
agreement under this Act.
(2) Work with the Authority and the Chicago Park
District to find candidates for building trades
apprenticeships, for employment in the hospitality
industry, and to identify job training programs.
(3) Work with the Authority and the Chicago Park
District to implement this Section in the reconstruction,
renovation, remodeling, extension, or improvement of a
facility in connection with which the Authority is
providing financial assistance pursuant to an assistance
agreement under this Act, including the Authority's goal
of awarding not less than 25% and 5% of the annual dollar
value of contracts to minority and female owned
businesses, the outreach program for minorities and
women, and the mentor/protege program for providing
assistance to minority and female owned businesses.
(e) Notwithstanding the provisions of subsection (b),
the Advisory Board is dissolved (i) on January 1, 2004 or
(ii) 6 months after 90 days after the first professional
football game is played in the facility in connection with
which the Authority provided financial assistance pursuant to
an assistance agreement under this Act, whichever is later.
(70 ILCS 3205/8) (from Ch. 85, par. 6008)
Sec. 8. Powers. In addition to the powers set forth
elsewhere in this Act, the Authority may:
(1) Adopt and alter an official seal;
(2) Sue and be sued, plead and be impleaded, all in
its own name, and agree to binding arbitration of any
dispute to which it is a party;
(3) Adopt bylaws, rules, and regulations to carry
out the provisions of this Section;
(4) Maintain an office or offices at such place as
the Authority may designate;
(5) Employ, either as regular employees or
independent contractors, consultants, engineers,
architects, accountants, attorneys, financial experts,
construction experts and personnel, superintendents,
managers and other professional personnel, and such other
personnel as may be necessary in the judgment of the
Authority, and fix their compensation;
(6) Determine the locations of, develop, design,
establish, construct, erect, acquire, own, repair,
reconstruct, renovate, remodel, add to, extend, improve,
equip, operate, regulate and maintain facilities, and
provide financial assistance to governmental owners or
their tenants, or both, pursuant to an assistance
agreement to do the foregoing, in each case to the extent
necessary to accomplish the purposes of the Authority;
(7) Acquire, hold, lease as lessor or as lessee,
use, encumber, transfer, or dispose of real and personal
property, including the alteration of or demolition of
improvements to real estate;
(8) Enter into contracts of any kind;
(9) Regulate the use and operation of facilities
that are developed under the provisions of this Act;
(10) Enter into one or more management agreements
which conform to the requirements of this Act and which
may contain such provisions as the Authority shall
determine, including, without limitation limit, (i)
provisions allocating receipts from rents, rates, fees
and charges for use of the facility or for services
rendered in connection with the facility between the
Authority and the tenant of the facility; (ii) provisions
providing for or limiting payments to the Authority for
use of the facility based on levels of attendance or
and/or receipts, or both attendance and receipts, of the
tenant from admission charges, parking concessions,
advertising, radio and television and other sources;
(iii) provisions obligating the Authority to make
payments to the tenant with respect to expenses of
routine maintenance and operation of any facility and
operating expenses of the tenant with respect to use of
the facility; (iv) provisions requiring the Authority to
pay liquidated damages to the tenant for failure of
timely completion of construction of any new facility;
(v) provisions permitting the Authority to grant
rent-free occupancy of an existing facility pending
completion of construction of any new facility and
requiring the Authority to pay certain incremental costs
of maintenance, repair, replacement and operation of an
existing facility in the event of failure of timely
completion of construction of any new facility; (vi)
provisions requiring the Authority to reimburse the
tenant for certain State and local taxes and provisions
permitting reductions of payments due the Authority by
the tenant or reimbursement of the tenant by the
Authority in the event of imposition of certain new State
and local taxes, or, and/or the increase above specified
levels of certain existing State and local taxes, or
both; (vii) provisions obligating the Authority to
purchase tickets to events conducted by the tenant based
upon specified attendance levels; (viii) provisions
granting the tenant the right and option to extend the
term of the management agreement; (ix) provisions
creating an assignment and pledge by the Authority of
certain of the Authority's revenues and receipts to be
received under Section 19 of this Act for the benefit of
the tenant of the facility as further security for
performance by the Authority of its obligations under the
management agreement; and (x) provisions requiring the
establishment of reserves by the Authority or by the
tenant, or both, as further security for the performance
of their respective obligations under the management
agreement;
(11) Enter into one or more assistance agreements
that conform to the requirements of this Act and that may
contain such provisions as the Authority shall determine
establishing the rights and obligations of the Authority
and the governmental owner or a tenant, or both, with
respect to the facility for which the Authority is to
provide financial assistance including, without
limitation, such provisions as are described in paragraph
(10) of this Section;
(12) Borrow money from any source for any corporate
purpose, including working capital for its operations,
reserve funds, or interest, and to mortgage, pledge or
otherwise encumber the property or funds of the Authority
and to contract with or engage the services of any person
in connection with any financing, including financial
institutions, issuers of letters of credit, or insurers
and enter into reimbursement agreements with this person
which may be secured as if money were borrowed from the
person;
(13) (12) Issue bonds or notes under Section 13 of
this Act;
(14) (13) Receive and accept from any source,
private or public, contributions, gifts, or grants of
money or property;
(15) (14) Make loans from proceeds or funds
otherwise available to the extent necessary or
appropriate to accomplish the purposes of the Authority;
(16) (15) Provide for the insurance of any
property, operations, officers, agents or employees of
the Authority against any risk or hazard and to provide
for the indemnification of its members, employees,
contractors or agents against any and all risks;
(17) (16) Provide relocation assistance and
compensation for landowners and their lessees tenants
displaced by any land acquisition of the Authority,
including the acquisition of land and construction of
replacement housing thereon as the Authority shall
determine;
(18) Sell, convey, lease, or grant a permit or
license with respect to, or by agreement authorize
another person on its behalf to sell, convey, lease, or
grant a permit or license with respect to (A) the right
to use or the right to purchase tickets to use, or any
other interest in, any seat or area within a facility,
(B) the right to name or place advertising in all or any
part of a facility, or (C) any intangible personal
property rights, including intellectual property rights,
appurtenant to any facility, the proceeds of which are
used for the purpose of carrying out the powers granted
by the Act;
(19) Adopt such rules as are necessary to carry out
those powers conferred and perform those duties required
by this Act;
(20) (17) Exercise all the corporate powers granted
Illinois corporations under the Business Corporation Act
of 1983, except to the extent that powers are
inconsistent with those of a body politic and corporate
of the State; and
(21) (18) Do all things necessary or convenient to
carry out the powers granted by this Act.
The Authority may not construct or enter into a contract
to construct more than one new stadium facility and may not
enter into assistance agreements providing for the
reconstruction, renovation, remodeling, extension, or
improvement of all or substantially all of more than one
existing facility unless authorized by law.
The Authority may adopt such rules pursuant to the
Illinois Administrative Procedure Act as are necessary to
carry out those powers and duties conferred by this Act. The
Authority may initially adopt, by January 1, 1989, such rules
as emergency rules in accordance with the provisions of
Section 5-45 of the Illinois Administrative Procedure Act.
For purposes of the Illinois Administrative Procedure Act,
the adoption of the initial rules shall be deemed to be an
emergency and necessary for the public interest, safety and
welfare.
(Source: P.A. 88-45.)
(70 ILCS 3205/9) (from Ch. 85, par. 6009)
Sec. 9. Duties. In addition to the powers set forth
elsewhere in this Act, subject to the terms of any agreements
with the holders of the Authority's bonds or notes, the
Authority shall:
(1) Comply with all zoning, building, and land use
controls of the municipality within which is located it
owns any stadium facility owned by the Authority or for
which the Authority provides financial assistance.;
(2) With respect to a facility owned or to be owned
by the Authority, enter or have entered into a management
agreement with a tenant of the Authority to operate the
facility that requires the tenant to operate the facility
for a period at least as long as the term of any bonds
issued to finance the development, establishment,
construction, erection, acquisition, repair,
reconstruction, remodeling, adding to, extension,
improvement, equipping, operation, and maintenance
construction of the facility. Such agreement shall
contain appropriate and reasonable provisions with
respect to termination, default and legal remedies.;
(3) With respect to a facility owned or to be owned
by a governmental owner other than the Authority, enter
into an assistance agreement with either a governmental
owner of a facility or its tenant, or both, that requires
the tenant, or if the tenant is not a party to the
assistance agreement requires the governmental owner to
enter into an agreement with the tenant that requires the
tenant to use the facility for a period at least as long
as the term of any bonds issued to finance the
reconstruction, renovation, remodeling, extension or
improvement of all or substantially all of the facility.
(4) (3) Create and maintain a separate financial
reserve for repair and replacement of capital assets of
any facility owned by the Authority or for which the
Authority provides financial assistance and deposit into
this reserve not less than $1,000,000 per year for each
such facility beginning at such time as the Authority and
the tenant, or the Authority and a governmental owner of
a facility, as applicable, shall agree.;
(4) Acquire a site or sites for a facility
reasonably accessible to the interested public and
capable of providing adequate spaces for automobile
parking;
(5) In connection with prequalification of general
contractors for the construction of a new stadium
facility or the reconstruction, renovation, remodeling,
extension, or improvement of all or substantially all of
an existing construction of the new stadium facility, the
Authority shall require submission of a commitment
detailing how the general contractor will expend 25% or
more of the dollar value of the general contract with one
or more minority business enterprises and 5% or more of
the dollar value with one or more female business
enterprises. This commitment may be met by contractor's
status as a minority business enterprise or female
business enterprise, by a joint venture or by
subcontracting a portion of the work with or by
purchasing materials for the work from one or more such
enterprises, or by any combination thereof. Any contract
with the general contractor for construction of the new
stadium facility and any contract for the reconstruction,
renovation, remodeling, adding to, extension or
improvement of all or substantially all of an existing
facility shall require the general contractor to meet the
foregoing obligations and shall require monthly reporting
to the Authority with respect to the status of the
implementation of the contractor's affirmative action
plan and compliance with that plan. This report shall be
filed with the General Assembly. The Authority shall
establish and maintain an affirmative action program
designed to promote equal employment opportunity which
specifies the goals and methods for increasing
participation by minorities and women in a representative
mix of job classifications required to perform the
respective contracts. The Authority shall file a report
before March 1 of each year with the General Assembly
detailing its implementation of this paragraph. The
terms "minority business enterprise" and "female business
enterprise" shall have the same meanings as "minority
owned business" and "female owned business",
respectively, as defined provided in the Minority and
Female Business Enterprise for Minorities, Females, and
Persons with Disabilities Act.;
(6) Provide for the construction of any new
facility pursuant to one or more contracts which require
delivery of a completed facility at a fixed maximum price
to be insured or guaranteed by a third party determined
by the Authority to be financially capable of causing
completion of such construction of the new facility
construction of such a facility.
In connection with any assistance agreement with a
governmental owner that provides financial assistance for a
facility to be used by a National Football League team, the
assistance agreement shall provide that the Authority or its
agent shall enter into the contract or contracts for the
design and construction services or design/build services for
such facility and thereafter transfer its rights and
obligations under the contract or contracts to the
governmental owner of the facility. In seeking parties to
provide design and construction services or design/build
services with respect to such facility, the Authority may use
such procurement procedures as it may determine, including,
without limitation, the selection of design professionals and
construction managers or design/builders as may be required
by a team that is at risk, in whole or in part, for the cost
of design and construction of the facility.
An assistance agreement may not provide, directly or
indirectly, for the payment to the Chicago Park District of
more than a total of $10,000,000 on account of the District's
loss of property or revenue in connection with the renovation
of a facility pursuant to the assistance agreement.
(Source: P.A. 85-1034; revised 8-23-99.)
(70 ILCS 3205/10) (from Ch. 85, par. 6010)
Sec. 10. Reporting.
(1) Promptly following entering into a management
agreement or an assistance agreement and a construction
contract involving a new facility or facility site, the
Authority shall submit a detailed written report and findings
of the Authority with respect to the proposed management
agreement or assistance agreement contract to the General
Assembly.
(2) The report and findings of the Authority shall
include:
(i) (I) A detailed plan of the method of funding
the management agreement or assistance agreement
contract;
(ii) (II) An evaluation of the economic
consequences of the proposed management agreement or
assistance agreement contract; and
(iii) (III) If applicable, an analysis of the
reasons for acquiring a site for constructing a new
facility.
(Source: P.A. 85-1034.)
(70 ILCS 3205/11) (from Ch. 85, par. 6011)
Sec. 11. Territory. The corporate limits of territory
within which the Authority may construct facilities shall be
coterminous with the boundaries of the City of Chicago.
Facilities constructed by the Authority or for which the
Authority provides financial assistance may be located only
within the corporate limits of the Authority. The territory
of the Authority shall be coterminous with the boundaries of
the City of Chicago.
(Source: P.A. 85-8.)
(70 ILCS 3205/13) (from Ch. 85, par. 6013)
Sec. 13. Bonds and notes.
(A) (1) The Authority may at any time and from time to
time issue bonds and notes for any corporate purpose,
including the establishment of reserves and the payment of
interest and costs of issuance. In this Act the term "bonds"
includes notes of any kind, interim certificates, refunding
bonds, or any other evidence of obligation for borrowed money
issued under this Section 13. Bonds may be issued in one or
more series and may be payable and secured either on a parity
with or separately from other bonds.
(2) The bonds of any issue shall be payable solely from
all or any part of the property or revenues of the Authority,
including, without limitation:
(i) (I) Rents, rates, fees, charges or other
revenues payable to or any receipts of the Authority,
including amounts which are deposited pursuant to the Act
with a trustee for bondholders;
(ii) (II) Payments by financial institutions,
insurance companies, or others pursuant to letters or
lines of credit, policies of insurance, or purchase
agreements;
(iii) (III) Investment earnings from funds or
accounts maintained pursuant to a bond resolution or
trust agreement; and
(iv) (IV) Proceeds of refunding bonds.
(3) Bonds may be authorized by a resolution of the
Authority and may be secured by a trust agreement by and
between the Authority and a corporate trustee or trustees,
which may be any trust company or bank having the powers of a
trust company within or without the State. Bonds may:
(i) (I) Mature at a time or times, whether as
serial bonds or as term bonds or both, not exceeding 40
years from their respective dates of issue;
(ii) (II) Notwithstanding the provision of "An Act
to authorize public corporations to issue bonds, other
evidences of indebtedness and tax anticipation warrants
subject to interest rate limitations set forth therein",
approved May 26, 1970, as now or hereafter amended, or
any other provision of law, bear interest at any fixed or
variable rate or rates determined by the method provided
in the resolution or trust agreement;
(iii) (III) Be payable at a time or times, in the
denominations and form, either coupon or registered or
both, and carry the registration and privileges as to
exchange, transfer or conversion and for the replacement
of mutilated, lost, or destroyed bonds as the resolution
or trust agreement may provide;
(iv) (IV) Be payable in lawful money of the United
States at a designated place;
(v) (V) Be subject to the terms of purchase,
payment, redemption, refunding or refinancing that the
resolution or trust agreement provides;
(vi) (VI) Be executed by the manual or facsimile
signatures of the officers of the Authority designated by
the Authority which signatures shall be valid at delivery
even for one who has ceased to hold office; and
(vii) (VII) Be sold in the manner and upon the
terms determined by the Authority.
(B) Any resolution or trust agreement may contain
provisions which shall be a part of the contract with the
holders of the bonds as to:
(1) Pledging, assigning or directing the use,
investment, or disposition of all or any part of the revenues
of the Authority or proceeds or benefits of any contract
including, without limit, any management agreement or
assistance agreement and conveying or otherwise securing any
property or property rights;
(2) The setting aside of loan funding deposits, debt
service reserves, capitalized interest accounts, replacement
or operating reserves, cost of issuance accounts and sinking
funds, and the regulation, investment, and disposition
thereof;
(3) Limitations on the purposes to which or the
investments in which the proceeds of sale of any issue of
bonds or the Authority's revenues and receipts may be applied
or made;
(4) Limitations on the issue of additional bonds, the
terms upon which additional bonds may be issued and secured,
the terms upon which additional bonds may rank on a parity
with, or be subordinate or superior to, other bonds;
(5) The refunding, advance refunding or refinancing of
outstanding bonds;
(6) The procedure, if any, by which the terms of any
contract with bondholders may be altered or amended and the
amount of bonds and holders of which must consent thereto,
and the manner in which consent shall be given;
(7) Defining the acts or omissions which shall
constitute a default in the duties of the Authority to
holders of bonds and providing the rights or remedies of such
holders in the event of a default which may include
provisions restricting individual right of action by
bondholders;
(8) Providing for guarantees, pledges of property,
letters of credit, or other security, or insurance for the
benefit of bondholders; and
(9) Any other matter relating to the bonds which the
Authority determines appropriate.
(C) No member of the Authority nor any person executing
the bonds shall be liable personally on the bonds or subject
to any personal liability by reason of the issuance of the
bonds.
(D) The Authority may enter into agreements with agents,
banks, insurers, or others for the purpose of enhancing the
marketability of or security for its bonds.
(E) (1) A pledge by the Authority of revenues and
receipts as security for an issue of bonds or for the
performance of its obligations under any management agreement
or assistance agreement shall be valid and binding from the
time when the pledge is made.
(2) The revenues and receipts pledged shall immediately
be subject to the lien of the pledge without any physical
delivery or further act, and the lien of any pledge shall be
valid and binding against any person having any claim of any
kind in tort, contract or otherwise against the Authority,
irrespective of whether the person has notice.
(3) No resolution, trust agreement, management agreement
or assistance agreement or any financing statement,
continuation statement, or other instrument adopted or
entered into by the Authority need be filed or recorded in
any public record other than the records of the Authority in
order to perfect the lien against third persons, regardless
of any contrary provision of law.
(F) The Authority may issue bonds to refund, advance
refund or refinance any of its bonds then outstanding,
including the payment of any redemption premium and any
interest accrued or to accrue to the earliest or any
subsequent date of redemption, purchase or maturity of the
bonds. Refunding or advance refunding bonds may be issued
for the public purposes of realizing savings in the effective
costs of debt service, directly or through a debt
restructuring, for alleviating impending or actual default,
or for paying principal of, redemption premium, if any, and
interest on bonds as they mature or are subject to
redemption, and may be issued in one or more series in an
amount in excess of that of the bonds to be refunded.
(G) At no time shall the total outstanding bonds and
notes of the Authority issued under this Section 13 exceed
(i) $150,000,000 in connection with facilities owned by the
Authority and (ii) $399,000,000 in connection with facilities
owned by a governmental owner other than the Authority.
Bonds which are being paid or retired by issuance, sale or
delivery of bonds or notes, and bonds or notes for which
sufficient funds have been deposited with the paying agent or
trustee to provide for payment of principal and interest
thereon, and any redemption premium, as provided in the
authorizing resolution, shall not be considered outstanding
for the purposes of this paragraph.
(H) The bonds and notes of the Authority shall not be
indebtedness of the City of Chicago, of the State, or of any
political subdivision of the State other than the Authority.
The bonds and notes of the Authority are not general
obligations of the State of Illinois or the City of Chicago,
or of any other political subdivision of the State other than
the Authority, and are not secured by a pledge of the full
faith and credit of the State of Illinois or the City of
Chicago, or of any other political subdivision of the State
other than the Authority, and the holders of bonds and notes
of the Authority may not require the levy or imposition by
the State or the City of Chicago, or any other political
subdivision of the State other than the Authority, of any
taxes or, except as provided in this Act, the application of
revenues or funds of the State of Illinois or the City of
Chicago or any other political subdivision of the State other
than the Authority other State or City of Chicago revenues or
funds to the payment of bonds and notes of the Authority.
(I) In order to provide for the payment of debt service
requirements (including amounts for reserve funds and to pay
the costs of credit enhancements) on bonds issued pursuant to
this Act, the Authority may provide in any trust agreement
securing such bonds for a pledge and assignment of its right
to all amounts to be received from the Illinois Sports
Facilities Fund and for a pledge and assignment (subject to
the terms of any management agreement or assistance
agreement) of all taxes and other amounts to be received
under Section 19 of this Act and may further provide by
written notice to the State Treasurer and State Comptroller
(which notice shall constitute a direction to those officers)
for a direct payment of these amounts to the trustee for its
bondholders.
(J) The State of Illinois pledges to and agrees with the
holders of the bonds and notes of the Authority issued
pursuant to this Act that the State will not limit or alter
the rights and powers vested in the Authority by this Act so
as to impair the terms of any contract made by the Authority
with such holders or in any way impair the rights and
remedies of such holders until such bonds and notes, together
with interest thereon, with interest on any unpaid
installments of interest, and all costs and expenses in
connection with any action or proceedings by or on behalf of
such holders, are fully met and discharged. In addition, the
State pledges to and agrees with the holders of the bonds and
notes of the Authority issued pursuant to this Act that the
State will not limit or alter the basis on which State funds
are to be allocated, deposited and paid to the Authority as
provided in this Act, or the use of such funds, so as to
impair the terms of any such contract. The Authority is
authorized to include these pledges and agreements of the
State in any contract with the holders of bonds or notes
issued pursuant to this Section.
(Source: P.A. 85-1034.)
(70 ILCS 3205/15) (from Ch. 85, par. 6015)
Sec. 15. Tax Exemption.
(A) Neither (a) the Authority nor any governmental owner
of a facility or that governmental owner's tenant shall not
be required to pay property taxes pursuant to the Property
Tax Code on any facility or other property it owns, nor shall
the interest of a tenant in any facility either owned by the
Authority or owned by any governmental owner to which the
Authority has provided financial assistance be subject to
property taxes taxation pursuant to the Property Tax Code.
(B) (b) Bonds issued by the Authority, their transfer,
the interest payable on them, and any income derived from
them shall be exempt from income taxes taxation under the
"Illinois Income Tax Act" or from taxation by any political
subdivisions, municipal corporations or public agencies of
any kind of this State. For purposes of Section 250 of the
Illinois Income Tax Act, the exemption of the income from
bonds issued by the Authority shall terminate after all of
the bonds have been paid. The amount of such income that
shall be added and then subtracted on the Illinois income tax
return of a taxpayer, pursuant to Section 203 of the Illinois
Income Tax Act, from federal adjusted gross income or federal
taxable income in computing Illinois base income shall be the
interest net of any bond premium amortization.
(Source: P.A. 88-670, eff. 12-2-94; 89-460, eff. 5-24-96.)
(70 ILCS 3205/16) (from Ch. 85, par. 6016)
Sec. 16. Members or Employees of Authority; Conflicting
Relations or Interests; Effect. No members or employees of
the Authority shall be employed by, be an officer or director
of, or have any ownership interest in any corporation or
entity which is or is to be a party to a management agreement
or assistance agreement with the Authority under this Act or
which is a tenant of any facility for which financial
assistance is or is to be provided under this Act. No monies
of the Authority shall be deposited in any financial
institution in which any officer, director or holder of a
substantial proprietary interest is also a member or employee
of the Authority. No real estate to which a member or
employee of the Authority holds legal title or in which such
person had any beneficial interest, including any interest in
a land trust, shall be purchased by the Authority or by a
corporation or entity for a facility to be financed under
this Act. All members and employees of the Authority shall
file annually with the Authority a record of all real estate
in this State to which such person holds legal title or in
which such person has any beneficial interest, including any
interest in a land trust. In the event it is later disclosed
that the Authority has purchased real estate in which a
member or employee had an interest, such purchase shall be
voidable by the Authority and the member or employee involved
shall be disqualified from membership in or employment by the
Authority.
(Source: P.A. 85-1034.)
(70 ILCS 3205/17) (from Ch. 85, par. 6017)
Sec. 17. Members or Employees of Authority - Conflicting
Relations or Interests - Effects.
(A) In addition to the prohibitions of Section 16 of
this Act, no member of the Authority or officer, agent or
employee thereof shall, in his or her own name or in the name
of a nominee, be an officer, director or hold an ownership
interest of more than 7 1/2% in any person, association,
trust, corporation, partnership or other entity which is, in
its own name or in the name of a nominee, a party to a
contract or agreement upon which the member or officer, agent
or employee may be called upon to act or vote.
(B) With respect to any direct or any indirect interest,
other than an interest prohibited in subsection (A) of this
Section or Section 16 of this Act, in a contract or agreement
upon which the member or officer, agent or employee may be
called upon to act or vote, a member of the Authority or
officer, agent or employee thereof shall disclose the same to
the secretary of the Authority prior to the taking of final
action by the Authority concerning such contract or agreement
and shall so disclose the nature and extent of such interest
and his or her acquisition thereof, which disclosures shall
be publicly acknowledged by the Authority and entered upon
the minutes of the Authority. If a member of the Authority
or officer, agent or employee thereof holds such an interest
then he or she shall refrain from any further official
involvement in regard to such contract or agreement, from
voting on any matter pertaining to such contract or
agreement, and from communicating with other members of the
Authority or its officers, agents and employees concerning
said contract or agreement. Notwithstanding any other
provision of law, any contract or agreement entered into in
conformity with this subsection (B) shall not be void or
invalid by reason of the interest described in this
subsection, nor shall any person so disclosing the interest
and refraining from further official involvement as provided
in this subsection be guilty of an offense, be removed from
office or be subject to any other penalty on account of such
interest.
(C) Any contract or agreement made in violation of
subsections (A) or (B) of this Section shall be null and void
and give rise to no action against the Authority.
(Source: P.A. 85-1034.)
(70 ILCS 3205/19) (from Ch. 85, par. 6019)
Sec. 19. Tax. The Authority may impose an occupation tax
upon all persons engaged in the City of Chicago 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 2% of the gross rental receipts from the
renting, leasing or letting of hotel rooms located within the
City of Chicago, 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.
The tax imposed by the Authority pursuant to this Section
and all civil penalties that may be assessed as an incident
thereof shall be collected and enforced by the State
Department of Revenue. The certificate of registration which
is issued by the Department to a lessor under The Hotel
Operators' Occupation Tax Act shall permit such registrant to
engage in a business which is taxable under any ordinance or
resolution enacted pursuant to this Section without
registering separately with the Department under such
ordinance or resolution or under this Section. The
Department shall have full power to administer and enforce
this Section; to collect all taxes and penalties due
hereunder; to dispose of taxes and penalties so collected in
the manner provided in this Section, and to determine all
rights to credit memoranda, arising on account of the
erroneous payment of tax or penalty hereunder. In the
administration of, and compliance with, this Section, the
Department and persons who are subject to this Section shall
have the same rights, remedies, privileges, immunities,
powers and duties, and be subject to the same conditions,
restrictions, limitations, penalties and definitions of
terms, and employ the same modes of procedure, as are
prescribed in The Hotel Operators' Occupation Tax Act (except
where that Act is inconsistent herewith), as the same is now
or may hereafter be amended, as fully as if the provisions
contained in The Hotel Operators' Occupation Tax Act were set
forth herein.
Whenever the Department determines that a refund should
be made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in such
notification from the Department. Such refund shall be paid
by the State Treasurer out of the amounts held by the State
Treasurer as trustee for the Authority.
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, the municipal tax
imposed under Section 8-3-13 of the Illinois Municipal Code,
and the tax imposed under Section 13 of the Metropolitan Pier
and Exposition Authority Act.
The Department shall forthwith pay over to the State
Treasurer, ex-officio, as trustee for the Authority, all
taxes and penalties collected hereunder for deposit in a
trust fund outside the State Treasury. On or before the 25th
day of each calendar month, the Department shall certify to
the Comptroller the amount to be paid to or on behalf of the
Authority from amounts collected hereunder by the Department,
and deposited into such trust fund during the second
preceding calendar month. The amount to be paid to or on
behalf of the Authority shall be the amount (not including
credit memoranda) collected hereunder during such second
preceding calendar month by the Department, less an amount
equal to the amount of refunds authorized during such second
preceding calendar month by the Department on behalf of the
Authority, and less 4% of such balance, which sum shall be
retained by the State Treasurer to cover the costs incurred
by the Department in administering and enforcing the
provisions of this Section, as provided herein. Each such
monthly certification by the Department shall also certify to
the Comptroller the amount to be so retained by the State
Treasurer for payment into the General Revenue Fund of the
State Treasury.
Each monthly certification by the Department shall
certify, of the amount paid to or on behalf of the Authority,
(i) the portion to be paid to the Authority, and (ii) the
portion to be paid into the General Revenue Fund of the State
Treasury on behalf of the Authority as repayment of amounts
advanced advances to the Authority pursuant to appropriation
from the Illinois Sports Facilities Fund.
With respect to each State fiscal year, of the total
amount to be paid to or on behalf of the Authority, the
Department shall certify that payments shall first be made
directly to the Authority in an amount equal to any
difference between the annual amount certified by the
Chairman of the Authority pursuant to Section 8.25-4 of the
State Finance Act and the amount appropriated to the
Authority from the Illinois Sports Facilities Fund. Next,
the Department shall certify that payment shall be made into
the General Revenue Fund of the State Treasury in an amount
equal to the difference between (i) the lesser of (x) the
amount appropriated from the Illinois Sports Facilities Fund
to the Authority and (y) the annual amount certified by the
Chairman of the Authority pursuant to Section 8.25-4 of the
State Finance Act and (ii) $10,000,000. The Department shall
certify that all additional amounts shall be paid to the
Authority and used for its corporate purposes.
Within 10 days after receipt, by the Comptroller, of the
Department's monthly certification of amounts to be paid to
or on behalf of the Authority and amounts to be paid into the
General Revenue Fund, the Comptroller shall cause the
warrants to be drawn for the respective amounts in accordance
with the directions contained in such certification.
Amounts collected by the Department and paid to the
Authority pursuant to this Section shall be used for the
corporate purposes of the Authority. On June 15, 1992 and on
each June 15 thereafter, the Authority shall repay to the
State Treasurer all amounts paid to it under this Section and
otherwise remaining available to the Authority after
providing for (i) payment of principal and interest on, and
other payments related to, its obligations issued or to be
issued under Section 13 of the Act, including any deposits
required to reserve funds created under any indenture or
resolution authorizing issuance of the obligations and
payments to providers of credit enhancement, (ii) payment of
obligations under the provisions of any management agreement
with respect to a facility or facilities owned by the
Authority or of any assistance agreement with respect to any
facility for which financial assistance is provided under
this Act, and payment of other capital and operating expenses
of the Authority, including any deposits required to reserve
funds created for repair and replacement of capital assets
and to meet the obligations of the Authority under any
management agreement or assistance agreement. Amounts repaid
by the Authority to the State Treasurer hereunder shall be
treated as repayment of amounts deposited into the Illinois
Sports Facilities Fund and credited to the Subsidy Account
and used for the corporate purposes of the Authority. The
State Treasurer shall deposit the lesser of $5,000,000 or
one-half of the amount received into the General Revenue
Fund; thereafter, at the beginning of each fiscal year the
State Treasurer shall certify to the State Comptroller for
all prior fiscal years the cumulative amount of any
deficiencies in repayments to the City of Chicago of amounts
in the Local Government Distributive Fund that would
otherwise have been allocated to the City of Chicago under
the State Revenue Sharing Act but instead were paid into the
General Revenue Fund under Section 6 of the Hotel Operators'
Occupation Tax Act and that have not been reimbursed, and the
Comptroller shall, during the fiscal year at the beginning of
which the certification was made, cause warrants to be drawn
from the amount received for the repayment of that cumulative
amount to the City of Chicago until that cumulative amount
has been fully reimbursed; thereafter, the State Treasurer
and shall deposit the balance of the amount received into the
trust fund established outside the State Treasury under
subsection (g) of Section 13 of the Metropolitan Pier and
Exposition Authority Act.
Nothing in this Section shall be construed to authorize
the Authority 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.
An ordinance or resolution imposing or discontinuing a
tax hereunder or effecting a change in the rate thereof shall
be effective on the first day of the second calendar month
next following the month in which the ordinance or resolution
is passed.
If the Authority levies a tax authorized by this Section
it shall transmit to the Department of Revenue not later than
5 days after the adoption of the ordinance or resolution a
certified copy of the ordinance or resolution imposing such
tax whereupon the Department of Revenue shall proceed to
administer and enforce this Section on behalf of the
Authority. Upon a change in rate of a tax levied hereunder,
or upon the discontinuance of the tax, the Authority shall
not later than 5 days after the effective date of the
ordinance or resolution discontinuing the tax or effecting a
change in rate transmit to the Department of Revenue a
certified copy of the ordinance or resolution effecting such
change or discontinuance.
(Source: P.A. 87-733.)
(70 ILCS 3205/20) (from Ch. 85, par. 6020)
Sec. 20. No Impairment of Management Agreement or
Assistance Agreement. The State of Illinois pledges to and
agrees with any tenant under any management agreement entered
into by the Authority with respect to a stadium facility and
any governmental owner of a facility with which the Authority
has entered into an assistance agreement with respect to such
facility and, if applicable, its tenant that the State will
not limit or alter the rights and powers vested in the
Authority by this Act so as to impair the terms of any such
management agreement or assistance agreement or in any way
impair the rights and remedies of such tenant or governmental
owner or its tenant so long as the tenant or governmental
owner or its tenant is not in default thereunder. In
addition, the State pledges to and agrees with such tenant,
any governmental owner of a facility, and its tenant, if
applicable, that the State will not limit the basis on which
State funds are to be allocated, deposited and paid to the
Authority, or the use of such funds, so as to impair the
terms of any such management agreement or assistance
agreement. The Authority is authorized to include this
pledge and agreement of the State in each such management
agreement and assistance agreement.
(Source: P.A. 85-1034.)
Section 10. The State Finance Act is amended by changing
Section 8.25-4 as follows:
(30 ILCS 105/8.25-4) (from Ch. 127, par. 144.25-4)
Sec. 8.25-4. All moneys in the Illinois Sports
Facilities Fund are allocated to and shall be transferred,
appropriated and used only for the purposes authorized by,
and subject to, the limitations and conditions of this
Section.
All moneys deposited pursuant to Section 13.1 of "An Act
in relation to State revenue sharing with local governmental
entities", as amended, and all moneys deposited with respect
to the $5,000,000 deposit, but not the additional $8,000,000
advance applicable before July 1, 2001, or the Advance Amount
applicable on and after that date, pursuant to Section 6 of
"The Hotel Operators' Occupation Tax Act", as amended, into
the Illinois Sports Facilities Fund shall be credited to the
Subsidy Account within the Fund. All moneys deposited with
respect to the additional $8,000,000 advance applicable
before July 1, 2001, or the Advance Amount applicable on and
after that date, but not the $5,000,000 deposit, pursuant to
Section 6 of "The Hotel Operators' Occupation Tax Act", as
amended, into the Illinois Sports Facilities Fund shall be
credited to the Advance Account within the Fund.
Beginning with fiscal year 1989 and continuing for each
fiscal year thereafter through and including fiscal year
2001, no less than 30 days before the beginning of such
fiscal year (except as soon as may be practicable after the
effective date of this amendatory Act of 1988 with respect to
fiscal year 1989) the Chairman of the Illinois Sports
Facilities Authority shall certify to the State Comptroller
and the State Treasurer, without taking into account any
revenues or receipts of the Authority, the lesser of (a)
$18,000,000 and (b) the sum of (i) the amount anticipated to
be required by the Authority during the fiscal year to pay
principal of and interest on, and other payments relating to,
its obligations issued or to be issued under Section 13 of
the Illinois Sports Facilities Authority Act, including any
deposits required to reserve funds created under any
indenture or resolution authorizing issuance of the
obligations and payments to providers of credit enhancement,
(ii) the amount anticipated to be required by the Authority
during the fiscal year to pay obligations under the
provisions provision of any management agreement with respect
to a facility or facilities owned by the Authority or of any
assistance agreement with respect to any facility for which
financial assistance is provided under the Illinois Sports
Facilities Authority Act, and to pay other capital and
operating expenses of the Authority during the fiscal year,
including any deposits required to reserve funds created for
repair and replacement of capital assets and to meet the
obligations of the Authority under any management agreement
or assistance agreement, and (iii) any amounts under (i) and
(ii) above remaining unpaid from previous years.
Beginning with fiscal year 2002 and continuing for each
fiscal year thereafter, no less than 30 days before the
beginning of such fiscal year, the Chairman of the Illinois
Sports Facilities Authority shall certify to the State
Comptroller and the State Treasurer, without taking into
account any revenues or receipts of the Authority, the lesser
of (a) an amount equal to the sum of the Advance Amount plus
$10,000,000 and (b) the sum of (i) the amount anticipated to
be required by the Authority during the fiscal year to pay
principal of and interest on, and other payments relating to,
its obligations issued or to be issued under Section 13 of
the Illinois Sports Facilities Authority Act, including any
deposits required to reserve funds created under any
indenture or resolution authorizing issuance of the
obligations and payments to providers of credit enhancement,
(ii) the amount anticipated to be required by the Authority
during the fiscal year to pay obligations under the
provisions of any management agreement with respect to a
facility or facilities owned by the Authority or any
assistance agreement with respect to any facility for which
financial assistance is provided under the Illinois Sports
Facilities Authority Act, and to pay other capital and
operating expenses of the Authority during the fiscal year,
including any deposits required to reserve funds created for
repair and replacement of capital assets and to meet the
obligations of the Authority under any management agreement
or assistance agreement, and (iii) any amounts under (i) and
(ii) above remaining unpaid from previous years.
A copy of any this certification made by the Chairman
under the preceding 2 paragraphs shall be filed with the
Governor and the Mayor of the City of Chicago. The Chairman
may file an amended certification from time to time.
Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 1988 and thereafter
continuing on the first day of each month during each fiscal
year through and including fiscal year 2001, the Comptroller
shall order paid and the Treasurer shall pay to the Authority
the amount in the Illinois Sports Facilities Fund until (x)
the lesser of $10,000,000 or the amount appropriated for
payment to the Authority from amounts credited to the Subsidy
Account and (y) the lesser of $8,000,000 or the difference
between the amount appropriated for payment to the Authority
during the fiscal year and $10,000,000 has been paid from
amounts credited to the Advance Account.
Subject to sufficient appropriation by the General
Assembly, beginning with July 1, 2001, and thereafter
continuing on the first day of each month during each fiscal
year thereafter, the Comptroller shall order paid and the
Treasurer shall pay to the Authority the amount in the
Illinois Sports Facilities Fund until (x) the lesser of
$10,000,000 or the amount appropriated for payment to the
Authority from amounts credited to the Subsidy Account and
(y) the lesser of the Advance Amount or the difference
between the amount appropriated for payment to the Authority
during the fiscal year and $10,000,000 has been paid from
amounts credited to the Advance Account.
Provided that all amounts deposited in the Illinois
Sports Facilities Fund and credited to the Subsidy Account,
to the extent requested pursuant to the Chairman's
certification, have been paid, on June 30, 1989, and on June
30 of each year thereafter, all amounts remaining in the
Subsidy Account of the Illinois Sports Facilities Fund shall
be transferred by the State Treasurer one-half to the General
Revenue Fund in the State Treasury and one-half to the City
Tax Fund. Provided that all amounts appropriated from the
Illinois Sports Facilities Fund, to the extent requested
pursuant to the Chairman's certification, have been paid, on
June 30, 1989, and on June 30 of each year thereafter, all
amounts remaining in the Advance Account of the Illinois
Sports Facilities Fund shall be transferred by the State
Treasurer to the General Revenue Fund in the State Treasury.
For purposes of this Section, the term "Advance Amount"
means, for fiscal year 2002, $22,179,000, and for subsequent
fiscal years through fiscal year 2032, 105.615% of the
Advance Amount for the immediately preceding fiscal year,
rounded up to the nearest $1,000.
(Source: P.A. 85-1034.)
Section 12. The State Revenue Sharing Act is amended by
changing Section 2 as follows:
(30 ILCS 115/2) (from Ch. 85, par. 612)
Sec. 2. Allocation and Disbursement. As soon as may be
after the first day of each month, the Department of Revenue
shall allocate among the several municipalities and counties
of this State the amount available in the Local Government
Distributive Fund and in the Income Tax Surcharge Local
Government Distributive Fund, determined as provided in
Sections 1 and 1a above. Except as provided in Sections 13
and 13.1 of this Act, the Department shall then certify such
allocations to the State Comptroller, who shall pay over to
the several municipalities and counties the respective
amounts allocated to them. The amount of such Funds
allocable to each such municipality and county shall be in
proportion to the number of individual residents of such
municipality or county to the total population of the State,
determined in each case on the basis of the latest census of
the State, municipality or county conducted by the Federal
government and certified by the Secretary of State and for
annexations to municipalities, the latest Federal, State or
municipal census of the annexed area which has been certified
by the Department of Revenue. Allocations to the City of
Chicago under this Section are subject to Section 6 of the
Hotel Operators' Occupation Tax Act. For the purpose of this
Section, the number of individual residents of a county shall
be reduced by the number of individuals residing therein in
municipalities, but the number of individual residents of the
State, county and municipality shall reflect the latest
census of any of them. The amounts transferred into the Local
Government Distributive Fund pursuant to Section 9 of the Use
Tax Act, Section 9 of the Service Use Tax Act, Section 9 of
the Service Occupation Tax Act, and Section 3 of the
Retailers' Occupation Tax Act, each as now or hereafter
amended, pursuant to the amendments of such Sections by
Public Act 85-1135, shall be distributed as provided in said
Sections.
(Source: P.A. 91-51, eff. 6-30-99.)
Section 15. The Hotel Operators' Occupation Tax Act is
amended by changing Section 6 as follows:
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
Sec. 6. Except as provided hereinafter in this Section,
on or before the last day of each calendar month, every
person engaged in the business of renting, leasing or letting
rooms in a hotel in this State during the preceding calendar
month shall file a return with the Department, stating:
1. The name of the operator;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of
renting, leasing or letting rooms in a hotel in this
State;
3. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms during such preceding calendar month;
4. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms to permanent residents during such
preceding calendar month;
5. Total amount of other exclusions from gross
rental receipts allowed by this Act;
6. Gross rental receipts which were received by him
during the preceding calendar month and upon the basis of
which the tax is imposed;
7. The amount of tax due;
8. Such other reasonable information as the
Department may require.
If the operator's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year;
with the return for July, August and September of a given
year being due by October 31 of such year, and with the
return for October, November and December of a given year
being due by January 31 of the following year.
If the operator's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return
for a given year being due by January 31 of the following
year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which an operator may file his
return, in the case of any operator who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such operator shall file a final
return under this Act with the Department not more than 1
month after discontinuing such business.
Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered
business.
In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in
the course of his business and he shall include such value in
his return. Such determination shall be subject to review
and revision by the Department in the manner hereinafter
provided for the correction of returns.
Where the operator is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
The person filing the return herein provided for shall,
at the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator filing the return
under this Section shall, at the time of filing such return,
pay to the Department the amount of tax imposed by this Act
less a discount of 2.1% or $25 per calendar year, whichever
is greater, which is allowed to reimburse the operator for
the expenses incurred in keeping records, preparing and
filing returns, remitting the tax and supplying data to the
Department on request.
There shall be deposited in the Build Illinois Fund in
the State Treasury for each State fiscal year 40% of the
amount of total net proceeds from the tax imposed by
subsection (a) of Section 3. Of the remaining 60%,
$5,000,000 shall be deposited in the Illinois Sports
Facilities Fund and credited to the Subsidy Account each
fiscal year by making monthly deposits in the amount of 1/8
of $5,000,000 plus cumulative deficiencies in such deposits
for prior months, and an additional $8,000,000 shall be
deposited in the Illinois Sports Facilities Fund and credited
to the Advance Account each fiscal year by making monthly
deposits in the amount of 1/8 of $8,000,000 plus any
cumulative deficiencies in such deposits for prior months;
provided, that for fiscal years ending after June 30, 2001,
the amount to be so deposited into the Illinois Sports
Facilities Fund and credited to the Advance Account each
fiscal year shall be increased from $8,000,000 to the then
applicable Advance Amount and the required monthly deposits
beginning with July 2001 shall be in the amount of 1/8 of the
then applicable Advance Amount plus any cumulative
deficiencies in those deposits for prior months. (The
deposits of the additional $8,000,000 or the then applicable
Advance Amount, as applicable, during each fiscal year shall
be treated as advances of funds to the Illinois Sports
Facilities Authority for its corporate purposes to the extent
paid to the Authority or its trustee and shall be repaid into
the General Revenue Fund in the State Treasury by the State
Treasurer on behalf of the Authority solely from collections
of the tax imposed by the Authority pursuant to Section 19 of
the Illinois Sports Facilities Authority Act, as amended. If
in any fiscal year the full amount of the then applicable
Advance Amount is not repaid into the General Revenue Fund,
then the deficiency shall be paid from the amount in the
Local Government Distributive Fund that would otherwise be
allocated to the City of Chicago under the State Revenue
Sharing Act.)
For purposes of the foregoing paragraph, the term
"Advance Amount" means, for fiscal year 2002, $22,179,000,
and for subsequent fiscal years through fiscal year 2032,
105.615% of the Advance Amount for the immediately preceding
fiscal year, rounded up to the nearest $1,000.
Of the remaining 60% of the amount of total net proceeds
from the tax imposed by subsection (a) of Section 3 after all
required deposits in the Illinois Sports Facilities Fund, the
amount equal to 8% of the net revenue realized from the Hotel
Operators' Occupation Tax Act plus an amount equal to 8% of
the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority Act during
the preceding month shall be deposited in the Local Tourism
Fund each month for purposes authorized by Section 605-705 of
the Department of Commerce and Community Affairs Law (20 ILCS
605/605-705) in the Local Tourism Fund, and beginning August
1, 1999 the amount equal to 6% of the net revenue realized
from the Hotel Operators' Occupation Tax Act during the
preceding month shall be deposited into the International
Tourism Fund for the purposes authorized in Section 46.6d of
the Civil Administrative Code of Illinois. "Net revenue
realized for a month" means the revenue collected by the
State under that Act during the previous month less the
amount paid out during that same month as refunds to
taxpayers for overpayment of liability under that Act.
After making all these deposits, all other proceeds of
the tax imposed under subsection (a) of Section 3 shall be
deposited in the General Revenue Fund in the State Treasury.
All moneys received by the Department from the additional tax
imposed under subsection (b) of Section 3 shall be deposited
into the Build Illinois Fund in the State Treasury.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a
statement of gross receipts as shown by the operator's last
State income tax return. If the total receipts of the
business as reported in the State income tax return do not
agree with the gross receipts reported to the Department for
the same period, the operator shall attach to his annual
information return a schedule showing a reconciliation of the
2 amounts and the reasons for the difference. The operator's
annual information return to the Department shall also
disclose pay roll information of the operator's business
during the year covered by such return and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual tax returns by such operator as hereinbefore
provided for in this Section.
If the annual information return required by this Section
is not filed when and as required the taxpayer shall be
liable for a penalty in an amount determined in accordance
with Section 3-4 of the Uniform Penalty and Interest Act
until such return is filed as required, the penalty to be
assessed and collected in the same manner as any other
penalty provided for in this Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person
who willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and
punished accordingly. The annual return form prescribed by
the Department shall include a warning that the person
signing the return may be liable for perjury.
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to an
operator who is not required to file an income tax return
with the United States Government.
(Source: P.A. 90-26, eff. 7-1-97; 91-239, eff. 1-1-00;
91-604, eff. 8-16-99; revised 10-27-99.)
Section 20. The Chicago Park District Act is amended by
adding Section 15d as follows:
(70 ILCS 1505/15d new)
Sec. 15d. Assistance agreements; facilities; private
seat licenses; naming rights. In addition to the powers and
authority now possessed by it, the Chicago Park District
shall have the power and authority:
(1) to enter into and perform its obligations under
one or more "assistance agreements" with respect to any
"facility" of which the Chicago Park District is the
"governmental owner", as each of those terms is defined
in the Illinois Sports Facilities Authority Act, and to
enter into and perform its obligations under other
contracts related thereto, upon such terms and conditions
as may be determined by the Chicago Park District;
(2) to enter into and perform its obligations under
a lease, license, or agreement with a professional sports
team or other sports team with respect to a "facility",
as that term is defined in the Illinois Sports Facilities
Authority Act, upon such terms and conditions as may be
determined by the Chicago Park District;
(3) to sell, convey, lease, or grant a permit or
license with respect to, or authorize another person on
its behalf to sell, convey, lease, or grant a permit or
license with respect to: (A) the right to use or the
right to purchase tickets to use, or any other interest
in, any seat or area within a "facility", as that term is
defined in the Illinois Sports Facilities Authority Act,
(B) the right to name or place advertising in all or any
part of such a facility, or (C) any intangible personal
property rights, including intellectual property rights,
appurtenant to any such facility; and to enter into and
perform its obligations with respect to any contract,
understanding, agreement, or arrangement related thereto,
upon such terms and conditions as may be determined by
the Chicago Park District;
(4) to accept the transfer of and assume the
obligations under a contract or contracts entered into by
the "Authority" or its agent for the design and
construction services or design/build services for a
"facility", as each such term is defined in the Illinois
Sports Facilities Authority Act, and exercise such rights
and perform such obligations thereunder without regard to
the procedures, regulations and laws which would
otherwise have been applicable to the Chicago Park
District had the Chicago Park District originally entered
into such contract or contracts; and
(5) to enter into leases, license agreements,
permit agreements or other agreements with respect to
parking facilities, concessions, restaurants and other
facilities providing goods and services relating to a
"facility" of which the Chicago Park District is the
"governmental owner", as each such term is defined in the
Illinois Sports Facilities Authority Act, upon such terms
and conditions as may be determined by the Chicago Park
District.
Section 25. The Prevailing Wage Act is amended by
changing Section 2 as follows:
(820 ILCS 130/2) (from Ch. 48, par. 39s-2)
Sec. 2. This Act applies to the wages of laborers,
mechanics and other workers employed in any public works, as
hereinafter defined, by any public body and to anyone under
contracts for public works.
As used in this Act, unless the context indicates
otherwise:
"Public works" means all fixed works constructed for
public use by any public body, other than work done directly
by any public utility company, whether or not done under
public supervision or direction, or paid for wholly or in
part out of public funds. "Public works" as defined herein
includes all projects financed in whole or in part with bonds
issued under the Industrial Project Revenue Bond Act (Article
11, Division 74 of the Illinois Municipal Code), the
Industrial Building Revenue Bond Act, the Illinois
Development Finance Authority Act, the Illinois Sports
Facilities Authority Act, or the Build Illinois Bond Act, and
all projects financed in whole or in part with loans or other
funds made available pursuant to the Build Illinois Act.
"Construction" means all work on public works involving
laborers, workers or mechanics.
"Locality" means the county where the physical work upon
public works is performed, except (1) that if there is not
available in the county a sufficient number of competent
skilled laborers, workers and mechanics to construct the
public works efficiently and properly, "locality" includes
any other county nearest the one in which the work or
construction is to be performed and from which such persons
may be obtained in sufficient numbers to perform the work and
(2) that, with respect to contracts for highway work with the
Department of Transportation of this State, "locality" may at
the discretion of the Secretary of the Department of
Transportation be construed to include two or more adjacent
counties from which workers may be accessible for work on
such construction.
"Public body" means the State or any officer, board or
commission of the State or any political subdivision or
department thereof, or any institution supported in whole or
in part by public funds, authorized by law to construct
public works or to enter into any contract for the
construction of public works, and includes every county,
city, town, village, township, school district, irrigation,
utility, reclamation improvement or other district and every
other political subdivision, district or municipality of the
state whether such political subdivision, municipality or
district operates under a special charter or not.
The terms "general prevailing rate of hourly wages",
"general prevailing rate of wages" or "prevailing rate of
wages" when used in this Act mean the hourly cash wages plus
fringe benefits for training and apprenticeship programs
approved by the U.S. Department of Labor, Bureau of
Apprenticeship and Training, health and welfare, insurance,
vacations and pensions paid generally, in the locality in
which the work is being performed, to employees engaged in
work of a similar similiar character on public works.
(Source: P.A. 91-105, eff. 1-1-00; revised 10-7-99.)
Section 30. The Freedom of Information Act is amended by
changing Section 2 as follows:
(5 ILCS 140/2) (from Ch. 116, par. 202)
Sec. 2. Definitions. As used in this Act:
(a) "Public body" means any legislative, executive,
administrative, or advisory bodies of the State, state
universities and colleges, counties, townships, cities,
villages, incorporated towns, school districts and all other
municipal corporations, boards, bureaus, committees, or
commissions of this State, and any subsidiary bodies of any
of the foregoing including but not limited to committees and
subcommittees which are supported in whole or in part by tax
revenue, or which expend tax revenue. "Public body" does not
include a child death review team established under the Child
Death Review Team Act.
(b) "Person" means any individual, corporation,
partnership, firm, organization or association, acting
individually or as a group.
(c) "Public records" means all records, reports, forms,
writings, letters, memoranda, books, papers, maps,
photographs, microfilms, cards, tapes, recordings, electronic
data processing records, recorded information and all other
documentary materials, regardless of physical form or
characteristics, having been prepared, or having been or
being used, received, possessed or under the control of any
public body. "Public records" includes, but is expressly not
limited to: (i) administrative manuals, procedural rules,
and instructions to staff, unless exempted by Section 7(p) of
this Act; (ii) final opinions and orders made in the
adjudication of cases, except an educational institution's
adjudication of student or employee grievance or disciplinary
cases; (iii) substantive rules; (iv) statements and
interpretations of policy which have been adopted by a public
body; (v) final planning policies, recommendations, and
decisions; (vi) factual reports, inspection reports, and
studies whether prepared by or for the public body; (vii) all
information in any account, voucher, or contract dealing with
the receipt or expenditure of public or other funds of public
bodies; (viii) the names, salaries, titles, and dates of
employment of all employees and officers of public bodies;
(ix) materials containing opinions concerning the rights of
the state, the public, a subdivision of state or a local
government, or of any private persons; (x) the name of every
official and the final records of voting in all proceedings
of public bodies; (xi) applications for any contract, permit,
grant, or agreement except as exempted from disclosure by
subsection (g) of Section 7 of this Act; (xii) each report,
document, study, or publication prepared by independent
consultants or other independent contractors for the public
body; (xiii) all other information required by law to be made
available for public inspection or copying; (xiv) information
relating to any grant or contract made by or between a public
body and another public body or private organization; (xv)
waiver documents filed with the State Superintendent of
Education or the president of the University of Illinois
under Section 30-12.5 of the School Code, concerning nominees
for General Assembly scholarships under Sections 30-9, 30-10,
and 30-11 of the School Code; and (xvi) complaints, results
of complaints, and Department of Children and Family Services
staff findings of licensing violations at day care
facilities, provided that personal and identifying
information is not released; and (xvii) records, reports,
forms, writings, letters, memoranda, books, papers, and other
documentary information, regardless of physical form or
characteristics, having been prepared, or having been or
being used, received, possessed, or under the control of the
Illinois Sports Facilities Authority dealing with the receipt
or expenditure of public funds or other funds of the
Authority in connection with the reconstruction, renovation,
remodeling, extension, or improvement of all or substantially
all of an existing "facility" as that term is defined in the
Illinois Sports Facilities Authority Act.
(d) "Copying" means the reproduction of any public
record by means of any photographic, electronic, mechanical
or other process, device or means.
(e) "Head of the public body" means the president,
mayor, chairman, presiding officer, director, superintendent,
manager, supervisor or individual otherwise holding primary
executive and administrative authority for the public body,
or such person's duly authorized designee.
(f) "News media" means a newspaper or other periodical
issued at regular intervals, a news service, a radio station,
a television station, a community antenna television service,
or a person or corporation engaged in making news reels or
other motion picture news for public showing.
(Source: P.A. 89-681, eff. 12-13-96; 90-144, eff. 7-23-97;
90-670, eff. 7-31-98.)
Section 40. The Illinois State Auditing Act is amended
by changing Section 3-1 as follows:
(30 ILCS 5/3-1) (from Ch. 15, par. 303-1)
Sec. 3-1. Jurisdiction of Auditor General. The Auditor
General has jurisdiction over all State agencies to make post
audits and investigations authorized by or under this Act or
the Constitution.
The Auditor General has jurisdiction over local
government agencies and private agencies only:
(a) to make such post audits authorized by or under
this Act as are necessary and incidental to a post audit
of a State agency or of a program administered by a State
agency involving public funds of the State, but this
jurisdiction does not include any authority to review
local governmental agencies in the obligation, receipt,
expenditure or use of public funds of the State that are
granted without limitation or condition imposed by law,
other than the general limitation that such funds be used
for public purposes;
(b) to make investigations authorized by or under
this Act or the Constitution; and
(c) to make audits of the records of local
government agencies to verify actual costs of
state-mandated programs when directed to do so by the
Legislative Audit Commission at the request of the State
Board of Appeals under the State Mandates Act.
In addition to the foregoing, the Auditor General may
conduct an audit of the Metropolitan Pier and Exposition
Authority, the Regional Transportation Authority, the
Suburban Bus Division, the Commuter Rail Division and the
Chicago Transit Authority and any other subsidized carrier
when authorized by the Legislative Audit Commission. Such
audit may be a financial, management or program audit, or any
combination thereof.
The audit shall determine whether they are operating in
accordance with all applicable laws and regulations. Subject
to the limitations of this Act, the Legislative Audit
Commission may by resolution specify additional
determinations to be included in the scope of the audit.
In addition to the foregoing, the Auditor General must
also conduct a financial audit of the Illinois Sports
Facilities Authority's expenditures of public funds in
connection with the reconstruction, renovation, remodeling,
extension, or improvement of all or substantially all of any
existing "facility", as that term is defined in the Illinois
Sports Facilities Authority Act.
The Auditor General may also conduct an audit, when
authorized by the Legislative Audit Commission, of any
hospital which receives 10% or more of its gross revenues
from payments from the State of Illinois, Department of
Public Aid, Medical Assistance Program.
The Auditor General is authorized to conduct financial
and compliance audits of the Illinois Distance Learning
Foundation and the Illinois Conservation Foundation.
As soon as practical after the effective date of this
amendatory Act of 1995, the Auditor General shall conduct a
compliance and management audit of the City of Chicago and
any other entity with regard to the operation of Chicago
O'Hare International Airport, Chicago Midway Airport and
Merrill C. Meigs Field. The audit shall include, but not be
limited to, an examination of revenues, expenses, and
transfers of funds; purchasing and contracting policies and
practices; staffing levels; and hiring practices and
procedures. When completed, the audit required by this
paragraph shall be distributed in accordance with Section
3-14.
The Auditor General shall conduct a financial and
compliance and program audit of distributions from the
Municipal Economic Development Fund during the immediately
preceding calendar year pursuant to Section 8-403.1 of the
Public Utilities Act at no cost to the city, village, or
incorporated town that received the distributions.
The Auditor General must conduct an audit of the Health
Facilities Planning Board pursuant to Section 19.5 of the
Illinois Health Facilities Planning Act.
(Source: P.A. 90-813, eff. 1-29-99; 91-782, eff. 6-9-00.)
Section 99. Effective date. This Act takes effect on
June 1, 2001.
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