100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB2535

 

Introduced , by Rep. Daniel J. Burke

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 145/3  from Ch. 120, par. 481b.33
55 ILCS 5/5-1030  from Ch. 34, par. 5-1030
65 ILCS 5/8-3-14  from Ch. 24, par. 8-3-14
65 ILCS 5/8-3-14a
65 ILCS 5/11-74.3-6
70 ILCS 210/13  from Ch. 85, par. 1233
70 ILCS 3205/19  from Ch. 85, par. 6019
70 ILCS 3210/105

    Amends the Hotel Operators' Occupation Tax Act, the Counties Code, the Illinois Municipal Code, the Metropolitan Pier and Exposition Authority Act, the Illinois Sports Facilities Authority Act, and the Downstate Illinois Sports Facilities Authority Act. Provides that no tax is imposed under the Acts on the renting, leasing, or letting of hotel rooms to the American Red Cross for the provision or coordination of disaster relief services. Effective immediately.


LRB100 06800 HLH 16848 b

 

 

A BILL FOR

 

HB2535LRB100 06800 HLH 16848 b

1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Hotel Operators' Occupation Tax Act is
5amended by changing Section 3 as follows:
 
6    (35 ILCS 145/3)  (from Ch. 120, par. 481b.33)
7    Sec. 3. Rate; exemptions Exemption.
8    (a) A tax is imposed upon persons engaged in the business
9of renting, leasing or letting rooms in a hotel at the rate of
105% of 94% of the gross rental receipts from such renting,
11leasing or letting, excluding, however, from gross rental
12receipts, the proceeds of such renting, leasing or letting to
13permanent residents of that hotel and proceeds from the tax
14imposed under subsection (c) of Section 13 of the Metropolitan
15Pier and Exposition Authority Act.
16    (b) Commencing on the first day of the first month after
17the month this amendatory Act of 1984 becomes law, there shall
18be imposed an additional tax upon persons engaged in the
19business of renting, leasing or letting rooms in a hotel at the
20rate of 1% of 94% of the gross rental receipts from such
21renting, leasing or letting, excluding, however, from gross
22rental receipts, the proceeds of such renting, leasing or
23letting to permanent residents of that hotel and proceeds from

 

 

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1the tax imposed under subsection (c) of Section 13 of the
2Metropolitan Pier and Exposition Authority Act.
3    (c) No funds received pursuant to this Act shall be used to
4advertise for or otherwise promote new competition in the hotel
5business.
6    (d) However, such tax is not imposed upon the privilege of
7engaging in any business in Interstate Commerce or otherwise,
8which business may not, under the Constitution and Statutes of
9the United States, be made the subject of taxation by this
10State. In addition, the tax is not imposed upon gross rental
11receipts for which the hotel operator is prohibited from
12obtaining reimbursement for the tax from the customer by reason
13of a federal treaty.
14    (e) Persons subject to the tax imposed by this Act may
15reimburse themselves for their tax liability under this Act by
16separately stating such tax as an additional charge, which
17charge may be stated in combination, in a single amount, with
18any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
19Illinois Municipal Code, and Section 25.05-10 of "An Act to
20revise the law in relation to counties".
21    (f) If any hotel operator collects an amount (however
22designated) which purports to reimburse such operator for hotel
23operators' occupation tax liability measured by receipts which
24are not subject to hotel operators' occupation tax, or if any
25hotel operator, in collecting an amount (however designated)
26which purports to reimburse such operator for hotel operators'

 

 

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1occupation tax liability measured by receipts which are subject
2to tax under this Act, collects more from the customer than the
3operators' hotel operators' occupation tax liability in the
4transaction is, the customer shall have a legal right to claim
5a refund of such amount from such operator. However, if such
6amount is not refunded to the customer for any reason, the
7hotel operator is liable to pay such amount to the Department.
8    (g) Notwithstanding any other provision of law, the tax is
9not imposed on the renting, leasing, or letting of hotel rooms
10to the American Red Cross for the provision or coordination of
11disaster relief services. The exemption under this subsection
12for the renting, leasing, or letting of hotel rooms to the
13American Red Cross shall not apply except during the provision
14or coordination of disaster relief services.
15(Source: P.A. 87-733.)
 
16    Section 10. The Counties Code is amended by changing
17Section 5-1030 as follows:
 
18    (55 ILCS 5/5-1030)  (from Ch. 34, par. 5-1030)
19    Sec. 5-1030. Hotel rooms, tax on gross rental receipts.
20    (a) The corporate authorities of any county may by
21ordinance impose a tax upon all persons engaged in such county
22in the business of renting, leasing or letting rooms in a hotel
23which is not located within a city, village, or incorporated
24town that imposes a tax under Section 8-3-14 of the Illinois

 

 

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1Municipal Code, as defined in "The Hotel Operators' Occupation
2Tax Act", at a rate not to exceed 5% of the gross rental
3receipts from such renting, leasing or letting, excluding,
4however, from gross rental receipts, the proceeds of such
5renting, leasing or letting to permanent residents of that
6hotel, and may provide for the administration and enforcement
7of the tax, and for the collection thereof from the persons
8subject to the tax, as the corporate authorities determine to
9be necessary or practicable for the effective administration of
10the tax.
11    (b) With the consent of municipalities representing at
12least 67% of the population of Winnebago County, as determined
13by the 2010 federal decennial census and as expressed by
14resolution of the corporate authorities of those
15municipalities, the county board of Winnebago County may, by
16ordinance, impose a tax upon all persons engaged in the county
17in the business of renting, leasing, or letting rooms in a
18hotel that imposes a tax under Section 8-3-14 of the Illinois
19Municipal Code, as defined in "The Hotel Operators' Occupation
20Tax Act", at a rate not to exceed 2% of the gross rental
21receipts from renting, leasing, or letting, excluding,
22however, from gross rental receipts, the proceeds of the
23renting, leasing, or letting to permanent residents of that
24hotel, and may provide for the administration and enforcement
25of the tax, and for the collection thereof from the persons
26subject to the tax, as the county board determines to be

 

 

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1necessary or practicable for the effective administration of
2the tax. The tax shall be instituted on a county-wide basis and
3shall be in addition to any tax imposed by this or any other
4provision of law. The revenue generated under this subsection
5shall be accounted for and segregated from all other funds of
6the county and shall be utilized solely for either: (1)
7encouraging, supporting, marketing, constructing, or
8operating, either directly by the county or through other
9taxing bodies within the county, sports, arts, or other
10entertainment or tourism facilities or programs for the purpose
11of promoting tourism, competitiveness, job growth, and for the
12general health and well-being of the citizens of the county; or
13(2) payment towards debt services on bonds issued for the
14purposes set forth in this subsection.
15    (c) A Tourism Facility Board shall be established,
16comprised of a representative from the county and from each
17municipality that has approved the imposition of the tax under
18subsection (b) of this Section.
19        (1) A Board member's vote is weighted based on the
20    municipality's population relative to the population of
21    the county, with the county representing the population
22    within unincorporated areas of the county. Representatives
23    from the Rockford Park District and Rockford Area
24    Convention and Visitors Bureau shall serve as ex-officio
25    members with no voting rights.
26        (2) The Board must meet not less frequently than once

 

 

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1    per year to direct the use of revenues collected from the
2    tax imposed under subsection (b) of this Section that are
3    not already directed for use pursuant to an
4    intergovernmental agreement between the county and another
5    entity represented on the Board, including the ex-officio
6    members, and for any other reason the Board deems
7    necessary. Affirmative actions of the Board shall require a
8    weighted vote of Board members representing not less than
9    67% of the population of the county.
10        (3) The Board shall not be a separate unit of local
11    government, shall have no paid staff, and members of the
12    Board shall receive no compensation or reimbursement of
13    expenses from proceeds of the tax imposed under subsection
14    (b) of this Section.
15    (d) Persons subject to any tax imposed pursuant to
16authority granted by this Section may reimburse themselves for
17their tax liability for such tax by separately stating such tax
18as an additional charge, which charge may be stated in
19combination, in a single amount, with State tax imposed under
20"The Hotel Operators' Occupation Tax Act".
21    Nothing in this Section shall be construed to authorize a
22county to impose a tax upon the privilege of engaging in any
23business which under the Constitution of the United States may
24not be made the subject of taxation by this State.
25    An ordinance or resolution imposing a tax hereunder or
26effecting a change in the rate thereof shall be effective on

 

 

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1the first day of the calendar month next following its passage
2and required publication.
3    The amounts collected by any county pursuant to this
4Section shall be expended to promote tourism; conventions;
5expositions; theatrical, sports and cultural activities within
6that county or otherwise to attract nonresident overnight
7visitors to the county.
8    Any county may agree with any unit of local government,
9including any authority defined as a metropolitan exposition,
10auditorium and office building authority, fair and exposition
11authority, exposition and auditorium authority, or civic
12center authority created pursuant to provisions of Illinois law
13and the territory of which unit of local government or
14authority is co-extensive with or wholly within such county, to
15impose and collect for a period not to exceed 40 years, any
16portion or all of the tax authorized pursuant to this Section
17and to transmit such tax so collected to such unit of local
18government or authority. The amount so paid shall be expended
19by any such unit of local government or authority for the
20purposes for which such tax is authorized. Any such agreement
21must be authorized by resolution or ordinance, as the case may
22be, of such county and unit of local government or authority,
23and such agreement may provide for the irrevocable imposition
24and collection of said tax at such rate, or amount as limited
25by a given rate, as may be agreed upon for the full period of
26time set forth in such agreement; and such agreement may

 

 

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1further provide for any other terms as deemed necessary or
2advisable by such county and such unit of local government or
3authority. Any such agreement shall be binding and enforceable
4by either party to such agreement. Such agreement entered into
5pursuant to this Section shall not in any event constitute an
6indebtedness of such county subject to any limitation imposed
7by statute or otherwise.
8    Notwithstanding any other provision of law, the tax is not
9imposed on the renting, leasing, or letting of hotel rooms to
10the American Red Cross for the provision or coordination of
11disaster relief services. This exemption for the renting,
12leasing, or letting of hotel rooms to the American Red Cross
13shall not apply except during the provision or coordination of
14disaster relief services.
15(Source: P.A. 98-313, eff. 8-12-13.)
 
16    Section 15. The Illinois Municipal Code is amended by
17changing Sections 8-3-14, 8-3-14a, and 11-74.3-6 as follows:
 
18    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
19    Sec. 8-3-14. Municipal hotel operators' occupation tax.
20The corporate authorities of any municipality may impose a tax
21upon all persons engaged in such municipality in the business
22of renting, leasing or letting rooms in a hotel, as defined in
23"The Hotel Operators' Occupation Tax Act," at a rate not to
24exceed 6% in the City of East Peoria and in the Village of

 

 

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1Morton and 5% in all other municipalities of the gross rental
2receipts from such renting, leasing or letting, excluding,
3however, from gross rental receipts, the proceeds of such
4renting, leasing or letting to permanent residents of that
5hotel and proceeds from the tax imposed under subsection (c) of
6Section 13 of the Metropolitan Pier and Exposition Authority
7Act, and may provide for the administration and enforcement of
8the tax, and for the collection thereof from the persons
9subject to the tax, as the corporate authorities determine to
10be necessary or practicable for the effective administration of
11the tax. The municipality may not impose a tax under this
12Section if it imposes a tax under Section 8-3-14a.
13    Persons subject to any tax imposed pursuant to authority
14granted by this Section may reimburse themselves for their tax
15liability for such tax by separately stating such tax as an
16additional charge, which charge may be stated in combination,
17in a single amount, with State tax imposed under "The Hotel
18Operators' Occupation Tax Act".
19    Nothing in this Section shall be construed to authorize a
20municipality to impose a tax upon the privilege of engaging in
21any business which under the constitution of the United States
22may not be made the subject of taxation by this State.
23    The amounts collected by any municipality pursuant to this
24Section shall be expended by the municipality solely to promote
25tourism and conventions within that municipality or otherwise
26to attract nonresident overnight visitors to the municipality.

 

 

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1    No funds received pursuant to this Section shall be used to
2advertise for or otherwise promote new competition in the hotel
3business.
4    Notwithstanding any other provision of law, the tax is not
5imposed on the renting, leasing, or letting of hotel rooms to
6the American Red Cross for the provision or coordination of
7disaster relief services. This exemption for the renting,
8leasing, or letting of hotel rooms to the American Red Cross
9shall not apply except during the provision or coordination of
10disaster relief services.
11(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
 
12    (65 ILCS 5/8-3-14a)
13    Sec. 8-3-14a. Municipal hotel use tax.
14    (a) The corporate authorities of any municipality may
15impose a tax upon the privilege of renting or leasing rooms in
16a hotel within the municipality at a rate not to exceed 5% of
17the rental or lease payment. The corporate authorities may
18provide for the administration and enforcement of the tax and
19for the collection thereof from the persons subject to the tax,
20as the corporate authorities determine to be necessary or
21practical for the effective administration of the tax.
22    (b) Each hotel in the municipality shall collect the tax
23from the person making the rental or lease payment at the time
24that the payment is tendered to the hotel. The hotel shall, as
25trustee, remit the tax to the municipality.

 

 

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1    (c) The tax authorized under this Section does not apply to
2any rental or lease payment by a permanent resident of that
3hotel or to any payment made to any hotel that is subject to
4the tax imposed under subsection (c) of Section 13 of the
5Metropolitan Pier and Exposition Authority Act. A municipality
6may not impose a tax under this Section if it imposes a tax
7under Section 8-3-14. Nothing in this Section may be construed
8to authorize a municipality to impose a tax upon the privilege
9of engaging in any business that under the Constitution of the
10United States may not be made the subject of taxation by this
11State.
12    (c-5) Notwithstanding any other provision of law, the tax
13is not imposed on the renting or leasing of hotel rooms to the
14American Red Cross for the provision or coordination of
15disaster relief services. This exemption for the renting,
16leasing, or letting of hotel rooms to the American Red Cross
17shall not apply except during the provision or coordination of
18disaster relief services.
19    (d) The moneys collected by a municipality under this
20Section may be expended solely to promote tourism and
21conventions within that municipality or otherwise to attract
22nonresident overnight visitors to the municipality. No moneys
23received under this Section may be used to advertise for or
24otherwise promote new competition in the hotel business.
25    (e) As used in this Section, "hotel" has the meaning set
26forth in Section 2 of the Hotel Operators' Occupation Tax Act.

 

 

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1(Source: P.A. 96-238, eff. 8-11-09.)
 
2    (65 ILCS 5/11-74.3-6)
3    Sec. 11-74.3-6. Business district revenue and obligations;
4business district tax allocation fund.
5    (a) If the corporate authorities of a municipality have
6approved a business district plan, have designated a business
7district, and have elected to impose a tax by ordinance
8pursuant to subsection (10) or (11) of Section 11-74.3-3, then
9each year after the date of the approval of the ordinance but
10terminating upon the date all business district project costs
11and all obligations paying or reimbursing business district
12project costs, if any, have been paid, but in no event later
13than the dissolution date, all amounts generated by the
14retailers' occupation tax and service occupation tax shall be
15collected and the tax shall be enforced by the Department of
16Revenue in the same manner as all retailers' occupation taxes
17and service occupation taxes imposed in the municipality
18imposing the tax and all amounts generated by the hotel
19operators' occupation tax shall be collected and the tax shall
20be enforced by the municipality in the same manner as all hotel
21operators' occupation taxes imposed in the municipality
22imposing the tax. The corporate authorities of the municipality
23shall deposit the proceeds of the taxes imposed under
24subsections (10) and (11) of Section 11-74.3-3 into a special
25fund of the municipality called the "[Name of] Business

 

 

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1District Tax Allocation Fund" for the purpose of paying or
2reimbursing business district project costs and obligations
3incurred in the payment of those costs.
4    (b) The corporate authorities of a municipality that has
5designated a business district under this Law may, by
6ordinance, impose a Business District Retailers' Occupation
7Tax upon all persons engaged in the business of selling
8tangible personal property, other than an item of tangible
9personal property titled or registered with an agency of this
10State's government, at retail in the business district at a
11rate not to exceed 1% of the gross receipts from the sales made
12in the course of such business, to be imposed only in 0.25%
13increments. The tax may not be imposed on food for human
14consumption that is to be consumed off the premises where it is
15sold (other than alcoholic beverages, soft drinks, and food
16that has been prepared for immediate consumption),
17prescription and nonprescription medicines, drugs, medical
18appliances, modifications to a motor vehicle for the purpose of
19rendering it usable by a person with a disability, and insulin,
20urine testing materials, syringes, and needles used by
21diabetics, for human use.
22    The tax imposed under this subsection and all civil
23penalties that may be assessed as an incident thereof shall be
24collected and enforced by the Department of Revenue. The
25certificate of registration that is issued by the Department to
26a retailer under the Retailers' Occupation Tax Act shall permit

 

 

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1the retailer to engage in a business that is taxable under any
2ordinance or resolution enacted pursuant to this subsection
3without registering separately with the Department under such
4ordinance or resolution or under this subsection. The
5Department of Revenue shall have full power to administer and
6enforce this subsection; to collect all taxes and penalties due
7under this subsection in the manner hereinafter provided; and
8to determine all rights to credit memoranda arising on account
9of the erroneous payment of tax or penalty under this
10subsection. In the administration of, and compliance with, this
11subsection, the Department and persons who are subject to this
12subsection shall have the same rights, remedies, privileges,
13immunities, powers and duties, and be subject to the same
14conditions, restrictions, limitations, penalties, exclusions,
15exemptions, and definitions of terms and employ the same modes
16of procedure, as are prescribed in Sections 1, 1a through 1o, 2
17through 2-65 (in respect to all provisions therein other than
18the State rate of tax), 2c through 2h, 3 (except as to the
19disposition of taxes and penalties collected), 4, 5, 5a, 5c,
205d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
2112, 13, and 14 of the Retailers' Occupation Tax Act and all
22provisions of the Uniform Penalty and Interest Act, as fully as
23if those provisions were set forth herein.
24    Persons subject to any tax imposed under this subsection
25may reimburse themselves for their seller's tax liability under
26this subsection by separately stating the tax as an additional

 

 

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1charge, which charge may be stated in combination, in a single
2amount, with State taxes that sellers are required to collect
3under the Use Tax Act, in accordance with such bracket
4schedules as the Department may prescribe.
5    Whenever the Department determines that a refund should be
6made under this subsection to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause the order to be drawn for the
9amount specified and to the person named in the notification
10from the Department. The refund shall be paid by the State
11Treasurer out of the business district retailers' occupation
12tax fund.
13    The Department shall immediately pay over to the State
14Treasurer, ex officio, as trustee, all taxes, penalties, and
15interest collected under this subsection for deposit into the
16business district retailers' occupation tax fund.
17    As soon as possible after the first day of each month,
18beginning January 1, 2011, upon certification of the Department
19of Revenue, the Comptroller shall order transferred, and the
20Treasurer shall transfer, to the STAR Bonds Revenue Fund the
21local sales tax increment, as defined in the Innovation
22Development and Economy Act, collected under this subsection
23during the second preceding calendar month for sales within a
24STAR bond district.
25    After the monthly transfer to the STAR Bonds Revenue Fund,
26on or before the 25th day of each calendar month, the

 

 

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1Department shall prepare and certify to the Comptroller the
2disbursement of stated sums of money to named municipalities
3from the business district retailers' occupation tax fund, the
4municipalities to be those from which retailers have paid taxes
5or penalties under this subsection to the Department during the
6second preceding calendar month. The amount to be paid to each
7municipality shall be the amount (not including credit
8memoranda) collected under this subsection during the second
9preceding calendar month by the Department plus an amount the
10Department determines is necessary to offset any amounts that
11were erroneously paid to a different taxing body, and not
12including an amount equal to the amount of refunds made during
13the second preceding calendar month by the Department, less 2%
14of that amount, which shall be deposited into the Tax
15Compliance and Administration Fund and shall be used by the
16Department, subject to appropriation, to cover the costs of the
17Department in administering and enforcing the provisions of
18this subsection, on behalf of such municipality, and not
19including any amount that the Department determines is
20necessary to offset any amounts that were payable to a
21different taxing body but were erroneously paid to the
22municipality, and not including any amounts that are
23transferred to the STAR Bonds Revenue Fund. Within 10 days
24after receipt by the Comptroller of the disbursement
25certification to the municipalities provided for in this
26subsection to be given to the Comptroller by the Department,

 

 

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1the Comptroller shall cause the orders to be drawn for the
2respective amounts in accordance with the directions contained
3in the certification. The proceeds of the tax paid to
4municipalities under this subsection shall be deposited into
5the Business District Tax Allocation Fund by the municipality.
6    An ordinance imposing or discontinuing the tax under this
7subsection or effecting a change in the rate thereof shall
8either (i) be adopted and a certified copy thereof filed with
9the Department on or before the first day of April, whereupon
10the Department, if all other requirements of this subsection
11are met, shall proceed to administer and enforce this
12subsection as of the first day of July next following the
13adoption and filing; or (ii) be adopted and a certified copy
14thereof filed with the Department on or before the first day of
15October, whereupon, if all other requirements of this
16subsection are met, the Department shall proceed to administer
17and enforce this subsection as of the first day of January next
18following the adoption and filing.
19    The Department of Revenue shall not administer or enforce
20an ordinance imposing, discontinuing, or changing the rate of
21the tax under this subsection, until the municipality also
22provides, in the manner prescribed by the Department, the
23boundaries of the business district and each address in the
24business district in such a way that the Department can
25determine by its address whether a business is located in the
26business district. The municipality must provide this boundary

 

 

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1and address information to the Department on or before April 1
2for administration and enforcement of the tax under this
3subsection by the Department beginning on the following July 1
4and on or before October 1 for administration and enforcement
5of the tax under this subsection by the Department beginning on
6the following January 1. The Department of Revenue shall not
7administer or enforce any change made to the boundaries of a
8business district or address change, addition, or deletion
9until the municipality reports the boundary change or address
10change, addition, or deletion to the Department in the manner
11prescribed by the Department. The municipality must provide
12this boundary change information or address change, addition,
13or deletion to the Department on or before April 1 for
14administration and enforcement by the Department of the change
15beginning on the following July 1 and on or before October 1
16for administration and enforcement by the Department of the
17change beginning on the following January 1. The retailers in
18the business district shall be responsible for charging the tax
19imposed under this subsection. If a retailer is incorrectly
20included or excluded from the list of those required to collect
21the tax under this subsection, both the Department of Revenue
22and the retailer shall be held harmless if they reasonably
23relied on information provided by the municipality.
24    A municipality that imposes the tax under this subsection
25must submit to the Department of Revenue any other information
26as the Department may require for the administration and

 

 

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1enforcement of the tax.
2    When certifying the amount of a monthly disbursement to a
3municipality under this subsection, the Department shall
4increase or decrease the amount by an amount necessary to
5offset any misallocation of previous disbursements. The offset
6amount shall be the amount erroneously disbursed within the
7previous 6 months from the time a misallocation is discovered.
8    Nothing in this subsection shall be construed to authorize
9the municipality to impose a tax upon the privilege of engaging
10in any business which under the Constitution of the United
11States may not be made the subject of taxation by this State.
12    If a tax is imposed under this subsection (b), a tax shall
13also be imposed under subsection (c) of this Section.
14    (c) If a tax has been imposed under subsection (b), a
15Business District Service Occupation Tax shall also be imposed
16upon all persons engaged, in the business district, in the
17business of making sales of service, who, as an incident to
18making those sales of service, transfer tangible personal
19property within the business district, either in the form of
20tangible personal property or in the form of real estate as an
21incident to a sale of service. The tax shall be imposed at the
22same rate as the tax imposed in subsection (b) and shall not
23exceed 1% of the selling price of tangible personal property so
24transferred within the business district, to be imposed only in
250.25% increments. The tax may not be imposed on food for human
26consumption that is to be consumed off the premises where it is

 

 

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1sold (other than alcoholic beverages, soft drinks, and food
2that has been prepared for immediate consumption),
3prescription and nonprescription medicines, drugs, medical
4appliances, modifications to a motor vehicle for the purpose of
5rendering it usable by a person with a disability, and insulin,
6urine testing materials, syringes, and needles used by
7diabetics, for human use.
8    The tax imposed under this subsection and all civil
9penalties that may be assessed as an incident thereof shall be
10collected and enforced by the Department of Revenue. The
11certificate of registration which is issued by the Department
12to a retailer under the Retailers' Occupation Tax Act or under
13the Service Occupation Tax Act shall permit such registrant to
14engage in a business which is taxable under any ordinance or
15resolution enacted pursuant to this subsection without
16registering separately with the Department under such
17ordinance or resolution or under this subsection. The
18Department of Revenue shall have full power to administer and
19enforce this subsection; to collect all taxes and penalties due
20under this subsection; to dispose of taxes and penalties so
21collected in the manner hereinafter provided; and to determine
22all rights to credit memoranda arising on account of the
23erroneous payment of tax or penalty under this subsection. In
24the administration of, and compliance with this subsection, the
25Department and persons who are subject to this subsection shall
26have the same rights, remedies, privileges, immunities, powers

 

 

HB2535- 21 -LRB100 06800 HLH 16848 b

1and duties, and be subject to the same conditions,
2restrictions, limitations, penalties, exclusions, exemptions,
3and definitions of terms and employ the same modes of procedure
4as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
5(in respect to all provisions therein other than the State rate
6of tax), 4 (except that the reference to the State shall be to
7the business district), 5, 7, 8 (except that the jurisdiction
8to which the tax shall be a debt to the extent indicated in
9that Section 8 shall be the municipality), 9 (except as to the
10disposition of taxes and penalties collected, and except that
11the returned merchandise credit for this tax may not be taken
12against any State tax), 10, 11, 12 (except the reference
13therein to Section 2b of the Retailers' Occupation Tax Act), 13
14(except that any reference to the State shall mean the
15municipality), the first paragraph of Section 15, and Sections
1616, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
17provisions of the Uniform Penalty and Interest Act, as fully as
18if those provisions were set forth herein.
19    Persons subject to any tax imposed under the authority
20granted in this subsection may reimburse themselves for their
21serviceman's tax liability hereunder by separately stating the
22tax as an additional charge, which charge may be stated in
23combination, in a single amount, with State tax that servicemen
24are authorized to collect under the Service Use Tax Act, in
25accordance with such bracket schedules as the Department may
26prescribe.

 

 

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1    Whenever the Department determines that a refund should be
2made under this subsection to a claimant instead of issuing
3credit memorandum, the Department shall notify the State
4Comptroller, who shall cause the order to be drawn for the
5amount specified, and to the person named, in such notification
6from the Department. Such refund shall be paid by the State
7Treasurer out of the business district retailers' occupation
8tax fund.
9    The Department shall forthwith pay over to the State
10Treasurer, ex-officio, as trustee, all taxes, penalties, and
11interest collected under this subsection for deposit into the
12business district retailers' occupation tax fund.
13    As soon as possible after the first day of each month,
14beginning January 1, 2011, upon certification of the Department
15of Revenue, the Comptroller shall order transferred, and the
16Treasurer shall transfer, to the STAR Bonds Revenue Fund the
17local sales tax increment, as defined in the Innovation
18Development and Economy Act, collected under this subsection
19during the second preceding calendar month for sales within a
20STAR bond district.
21    After the monthly transfer to the STAR Bonds Revenue Fund,
22on or before the 25th day of each calendar month, the
23Department shall prepare and certify to the Comptroller the
24disbursement of stated sums of money to named municipalities
25from the business district retailers' occupation tax fund, the
26municipalities to be those from which suppliers and servicemen

 

 

HB2535- 23 -LRB100 06800 HLH 16848 b

1have paid taxes or penalties under this subsection to the
2Department during the second preceding calendar month. The
3amount to be paid to each municipality shall be the amount (not
4including credit memoranda) collected under this subsection
5during the second preceding calendar month by the Department,
6less 2% of that amount, which shall be deposited into the Tax
7Compliance and Administration Fund and shall be used by the
8Department, subject to appropriation, to cover the costs of the
9Department in administering and enforcing the provisions of
10this subsection, and not including an amount equal to the
11amount of refunds made during the second preceding calendar
12month by the Department on behalf of such municipality, and not
13including any amounts that are transferred to the STAR Bonds
14Revenue Fund. Within 10 days after receipt, by the Comptroller,
15of the disbursement certification to the municipalities,
16provided for in this subsection to be given to the Comptroller
17by the Department, the Comptroller shall cause the orders to be
18drawn for the respective amounts in accordance with the
19directions contained in such certification. The proceeds of the
20tax paid to municipalities under this subsection shall be
21deposited into the Business District Tax Allocation Fund by the
22municipality.
23    An ordinance imposing or discontinuing the tax under this
24subsection or effecting a change in the rate thereof shall
25either (i) be adopted and a certified copy thereof filed with
26the Department on or before the first day of April, whereupon

 

 

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1the Department, if all other requirements of this subsection
2are met, shall proceed to administer and enforce this
3subsection as of the first day of July next following the
4adoption and filing; or (ii) be adopted and a certified copy
5thereof filed with the Department on or before the first day of
6October, whereupon, if all other conditions of this subsection
7are met, the Department shall proceed to administer and enforce
8this subsection as of the first day of January next following
9the adoption and filing.
10    The Department of Revenue shall not administer or enforce
11an ordinance imposing, discontinuing, or changing the rate of
12the tax under this subsection, until the municipality also
13provides, in the manner prescribed by the Department, the
14boundaries of the business district in such a way that the
15Department can determine by its address whether a business is
16located in the business district. The municipality must provide
17this boundary and address information to the Department on or
18before April 1 for administration and enforcement of the tax
19under this subsection by the Department beginning on the
20following July 1 and on or before October 1 for administration
21and enforcement of the tax under this subsection by the
22Department beginning on the following January 1. The Department
23of Revenue shall not administer or enforce any change made to
24the boundaries of a business district or address change,
25addition, or deletion until the municipality reports the
26boundary change or address change, addition, or deletion to the

 

 

HB2535- 25 -LRB100 06800 HLH 16848 b

1Department in the manner prescribed by the Department. The
2municipality must provide this boundary change information or
3address change, addition, or deletion to the Department on or
4before April 1 for administration and enforcement by the
5Department of the change beginning on the following July 1 and
6on or before October 1 for administration and enforcement by
7the Department of the change beginning on the following January
81. The retailers in the business district shall be responsible
9for charging the tax imposed under this subsection. If a
10retailer is incorrectly included or excluded from the list of
11those required to collect the tax under this subsection, both
12the Department of Revenue and the retailer shall be held
13harmless if they reasonably relied on information provided by
14the municipality.
15    A municipality that imposes the tax under this subsection
16must submit to the Department of Revenue any other information
17as the Department may require for the administration and
18enforcement of the tax.
19    Nothing in this subsection shall be construed to authorize
20the municipality to impose a tax upon the privilege of engaging
21in any business which under the Constitution of the United
22States may not be made the subject of taxation by the State.
23    If a tax is imposed under this subsection (c), a tax shall
24also be imposed under subsection (b) of this Section.
25    (d) By ordinance, a municipality that has designated a
26business district under this Law may impose an occupation tax

 

 

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1upon all persons engaged in the business district in the
2business of renting, leasing, or letting rooms in a hotel, as
3defined in the Hotel Operators' Occupation Tax Act, at a rate
4not to exceed 1% of the gross rental receipts from the renting,
5leasing, or letting of hotel rooms within the business
6district, to be imposed only in 0.25% increments, excluding,
7however, from gross rental receipts the proceeds of renting,
8leasing, or letting to permanent residents of a hotel, as
9defined in the Hotel Operators' Occupation Tax Act, and
10proceeds from the tax imposed under subsection (c) of Section
1113 of the Metropolitan Pier and Exposition Authority Act.
12    The tax imposed by the municipality under this subsection
13and all civil penalties that may be assessed as an incident to
14that tax shall be collected and enforced by the municipality
15imposing the tax. The municipality shall have full power to
16administer and enforce this subsection, to collect all taxes
17and penalties due under this subsection, to dispose of taxes
18and penalties so collected in the manner provided in this
19subsection, and to determine all rights to credit memoranda
20arising on account of the erroneous payment of tax or penalty
21under this subsection. In the administration of and compliance
22with this subsection, the municipality and persons who are
23subject to this subsection shall have the same rights,
24remedies, privileges, immunities, powers, and duties, shall be
25subject to the same conditions, restrictions, limitations,
26penalties, and definitions of terms, and shall employ the same

 

 

HB2535- 27 -LRB100 06800 HLH 16848 b

1modes of procedure as are employed with respect to a tax
2adopted by the municipality under Section 8-3-14 of this Code.
3    Persons subject to any tax imposed under the authority
4granted in this subsection may reimburse themselves for their
5tax liability for that tax by separately stating that tax as an
6additional charge, which charge may be stated in combination,
7in a single amount, with State taxes imposed under the Hotel
8Operators' Occupation Tax Act, and with any other tax.
9    Nothing in this subsection shall be construed to authorize
10a municipality to impose a tax upon the privilege of engaging
11in any business which under the Constitution of the United
12States may not be made the subject of taxation by this State.
13    The proceeds of the tax imposed under this subsection shall
14be deposited into the Business District Tax Allocation Fund.
15    Notwithstanding any other provision of law, the tax under
16this subsection (d) is not imposed on the renting, leasing, or
17letting of hotel rooms to the American Red Cross for the
18provision or coordination of disaster relief services. This
19exemption for the renting, leasing, or letting of hotel rooms
20to the American Red Cross shall not apply except during the
21provision or coordination of disaster relief services.
22    (e) Obligations secured by the Business District Tax
23Allocation Fund may be issued to provide for the payment or
24reimbursement of business district project costs. Those
25obligations, when so issued, shall be retired in the manner
26provided in the ordinance authorizing the issuance of those

 

 

HB2535- 28 -LRB100 06800 HLH 16848 b

1obligations by the receipts of taxes imposed pursuant to
2subsections (10) and (11) of Section 11-74.3-3 and by other
3revenue designated or pledged by the municipality. A
4municipality may in the ordinance pledge, for any period of
5time up to and including the dissolution date, all or any part
6of the funds in and to be deposited in the Business District
7Tax Allocation Fund to the payment of business district project
8costs and obligations. Whenever a municipality pledges all of
9the funds to the credit of a business district tax allocation
10fund to secure obligations issued or to be issued to pay or
11reimburse business district project costs, the municipality
12may specifically provide that funds remaining to the credit of
13such business district tax allocation fund after the payment of
14such obligations shall be accounted for annually and shall be
15deemed to be "surplus" funds, and such "surplus" funds shall be
16expended by the municipality for any business district project
17cost as approved in the business district plan. Whenever a
18municipality pledges less than all of the monies to the credit
19of a business district tax allocation fund to secure
20obligations issued or to be issued to pay or reimburse business
21district project costs, the municipality shall provide that
22monies to the credit of the business district tax allocation
23fund and not subject to such pledge or otherwise encumbered or
24required for payment of contractual obligations for specific
25business district project costs shall be calculated annually
26and shall be deemed to be "surplus" funds, and such "surplus"

 

 

HB2535- 29 -LRB100 06800 HLH 16848 b

1funds shall be expended by the municipality for any business
2district project cost as approved in the business district
3plan.
4    No obligation issued pursuant to this Law and secured by a
5pledge of all or any portion of any revenues received or to be
6received by the municipality from the imposition of taxes
7pursuant to subsection (10) of Section 11-74.3-3, shall be
8deemed to constitute an economic incentive agreement under
9Section 8-11-20, notwithstanding the fact that such pledge
10provides for the sharing, rebate, or payment of retailers'
11occupation taxes or service occupation taxes imposed pursuant
12to subsection (10) of Section 11-74.3-3 and received or to be
13received by the municipality from the development or
14redevelopment of properties in the business district.
15    Without limiting the foregoing in this Section, the
16municipality may further secure obligations secured by the
17business district tax allocation fund with a pledge, for a
18period not greater than the term of the obligations and in any
19case not longer than the dissolution date, of any part or any
20combination of the following: (i) net revenues of all or part
21of any business district project; (ii) taxes levied or imposed
22by the municipality on any or all property in the municipality,
23including, specifically, taxes levied or imposed by the
24municipality in a special service area pursuant to the Special
25Service Area Tax Law; (iii) the full faith and credit of the
26municipality; (iv) a mortgage on part or all of the business

 

 

HB2535- 30 -LRB100 06800 HLH 16848 b

1district project; or (v) any other taxes or anticipated
2receipts that the municipality may lawfully pledge.
3    Such obligations may be issued in one or more series, bear
4such date or dates, become due at such time or times as therein
5provided, but in any case not later than (i) 20 years after the
6date of issue or (ii) the dissolution date, whichever is
7earlier, bear interest payable at such intervals and at such
8rate or rates as set forth therein, except as may be limited by
9applicable law, which rate or rates may be fixed or variable,
10be in such denominations, be in such form, either coupon,
11registered, or book-entry, carry such conversion, registration
12and exchange privileges, be subject to defeasance upon such
13terms, have such rank or priority, be executed in such manner,
14be payable in such medium or payment at such place or places
15within or without the State, make provision for a corporate
16trustee within or without the State with respect to such
17obligations, prescribe the rights, powers, and duties thereof
18to be exercised for the benefit of the municipality and the
19benefit of the owners of such obligations, provide for the
20holding in trust, investment, and use of moneys, funds, and
21accounts held under an ordinance, provide for assignment of and
22direct payment of the moneys to pay such obligations or to be
23deposited into such funds or accounts directly to such trustee,
24be subject to such terms of redemption with or without premium,
25and be sold at such price, all as the corporate authorities
26shall determine. No referendum approval of the electors shall

 

 

HB2535- 31 -LRB100 06800 HLH 16848 b

1be required as a condition to the issuance of obligations
2pursuant to this Law except as provided in this Section.
3    In the event the municipality authorizes the issuance of
4obligations pursuant to the authority of this Law secured by
5the full faith and credit of the municipality, or pledges ad
6valorem taxes pursuant to this subsection, which obligations
7are other than obligations which may be issued under home rule
8powers provided by Section 6 of Article VII of the Illinois
9Constitution or which ad valorem taxes are other than ad
10valorem taxes which may be pledged under home rule powers
11provided by Section 6 of Article VII of the Illinois
12Constitution or which are levied in a special service area
13pursuant to the Special Service Area Tax Law, the ordinance
14authorizing the issuance of those obligations or pledging those
15taxes shall be published within 10 days after the ordinance has
16been adopted, in a newspaper having a general circulation
17within the municipality. The publication of the ordinance shall
18be accompanied by a notice of (i) the specific number of voters
19required to sign a petition requesting the question of the
20issuance of the obligations or pledging such ad valorem taxes
21to be submitted to the electors; (ii) the time within which the
22petition must be filed; and (iii) the date of the prospective
23referendum. The municipal clerk shall provide a petition form
24to any individual requesting one.
25    If no petition is filed with the municipal clerk, as
26hereinafter provided in this Section, within 21 days after the

 

 

HB2535- 32 -LRB100 06800 HLH 16848 b

1publication of the ordinance, the ordinance shall be in effect.
2However, if within that 21-day period a petition is filed with
3the municipal clerk, signed by electors numbering not less than
415% of the number of electors voting for the mayor or president
5at the last general municipal election, asking that the
6question of issuing obligations using full faith and credit of
7the municipality as security for the cost of paying or
8reimbursing business district project costs, or of pledging
9such ad valorem taxes for the payment of those obligations, or
10both, be submitted to the electors of the municipality, the
11municipality shall not be authorized to issue obligations of
12the municipality using the full faith and credit of the
13municipality as security or pledging such ad valorem taxes for
14the payment of those obligations, or both, until the
15proposition has been submitted to and approved by a majority of
16the voters voting on the proposition at a regularly scheduled
17election. The municipality shall certify the proposition to the
18proper election authorities for submission in accordance with
19the general election law.
20    The ordinance authorizing the obligations may provide that
21the obligations shall contain a recital that they are issued
22pursuant to this Law, which recital shall be conclusive
23evidence of their validity and of the regularity of their
24issuance.
25    In the event the municipality authorizes issuance of
26obligations pursuant to this Law secured by the full faith and

 

 

HB2535- 33 -LRB100 06800 HLH 16848 b

1credit of the municipality, the ordinance authorizing the
2obligations may provide for the levy and collection of a direct
3annual tax upon all taxable property within the municipality
4sufficient to pay the principal thereof and interest thereon as
5it matures, which levy may be in addition to and exclusive of
6the maximum of all other taxes authorized to be levied by the
7municipality, which levy, however, shall be abated to the
8extent that monies from other sources are available for payment
9of the obligations and the municipality certifies the amount of
10those monies available to the county clerk.
11    A certified copy of the ordinance shall be filed with the
12county clerk of each county in which any portion of the
13municipality is situated, and shall constitute the authority
14for the extension and collection of the taxes to be deposited
15in the business district tax allocation fund.
16    A municipality may also issue its obligations to refund, in
17whole or in part, obligations theretofore issued by the
18municipality under the authority of this Law, whether at or
19prior to maturity. However, the last maturity of the refunding
20obligations shall not be expressed to mature later than the
21dissolution date.
22    In the event a municipality issues obligations under home
23rule powers or other legislative authority, the proceeds of
24which are pledged to pay or reimburse business district project
25costs, the municipality may, if it has followed the procedures
26in conformance with this Law, retire those obligations from

 

 

HB2535- 34 -LRB100 06800 HLH 16848 b

1funds in the business district tax allocation fund in amounts
2and in such manner as if those obligations had been issued
3pursuant to the provisions of this Law.
4    No obligations issued pursuant to this Law shall be
5regarded as indebtedness of the municipality issuing those
6obligations or any other taxing district for the purpose of any
7limitation imposed by law.
8    Obligations issued pursuant to this Law shall not be
9subject to the provisions of the Bond Authorization Act.
10    (f) When business district project costs, including,
11without limitation, all obligations paying or reimbursing
12business district project costs have been paid, any surplus
13funds then remaining in the Business District Tax Allocation
14Fund shall be distributed to the municipal treasurer for
15deposit into the general corporate fund of the municipality.
16Upon payment of all business district project costs and
17retirement of all obligations paying or reimbursing business
18district project costs, but in no event more than 23 years
19after the date of adoption of the ordinance imposing taxes
20pursuant to subsection (10) or (11) of Section 11-74.3-3, the
21municipality shall adopt an ordinance immediately rescinding
22the taxes imposed pursuant to subsection (10) or (11) of
23Section 11-74.3-3.
24(Source: P.A. 99-143, eff. 7-27-15.)
 
25    Section 20. The Metropolitan Pier and Exposition Authority

 

 

HB2535- 35 -LRB100 06800 HLH 16848 b

1Act is amended by changing Section 13 as follows:
 
2    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
3    Sec. 13. (a) The Authority shall not have power to levy
4taxes for any purpose, except as provided in subsections (b),
5(c), (d), (e), and (f).
6    (b) By ordinance the Authority shall, as soon as
7practicable after the effective date of this amendatory Act of
81991, impose a Metropolitan Pier and Exposition Authority
9Retailers' Occupation Tax upon all persons engaged in the
10business of selling tangible personal property at retail within
11the territory described in this subsection at the rate of 1.0%
12of the gross receipts (i) from the sale of food, alcoholic
13beverages, and soft drinks sold for consumption on the premises
14where sold and (ii) from the sale of food, alcoholic beverages,
15and soft drinks sold for consumption off the premises where
16sold by a retailer whose principal source of gross receipts is
17from the sale of food, alcoholic beverages, and soft drinks
18prepared for immediate consumption.
19    The tax imposed under this subsection and all civil
20penalties that may be assessed as an incident to that tax shall
21be collected and enforced by the Illinois Department of
22Revenue. The Department shall have full power to administer and
23enforce this subsection, to collect all taxes and penalties so
24collected in the manner provided in this subsection, and to
25determine all rights to credit memoranda arising on account of

 

 

HB2535- 36 -LRB100 06800 HLH 16848 b

1the erroneous payment of tax or penalty under this subsection.
2In the administration of and compliance with this subsection,
3the Department and persons who are subject to this subsection
4shall have the same rights, remedies, privileges, immunities,
5powers, and duties, shall be subject to the same conditions,
6restrictions, limitations, penalties, exclusions, exemptions,
7and definitions of terms, and shall employ the same modes of
8procedure applicable to this Retailers' Occupation Tax as are
9prescribed in Sections 1, 2 through 2-65 (in respect to all
10provisions of those Sections other than the State rate of
11taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
12and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
135j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January
141, 1994, 13.5 of the Retailers' Occupation Tax Act, and, on and
15after January 1, 1994, all applicable provisions of the Uniform
16Penalty and Interest Act that are not inconsistent with this
17Act, as fully as if provisions contained in those Sections of
18the Retailers' Occupation Tax Act were set forth in this
19subsection.
20    Persons subject to any tax imposed under the authority
21granted in this subsection may reimburse themselves for their
22seller's tax liability under this subsection by separately
23stating that tax as an additional charge, which charge may be
24stated in combination, in a single amount, with State taxes
25that sellers are required to collect under the Use Tax Act,
26pursuant to bracket schedules as the Department may prescribe.

 

 

HB2535- 37 -LRB100 06800 HLH 16848 b

1The retailer filing the return shall, at the time of filing the
2return, pay to the Department the amount of tax imposed under
3this subsection, less a discount of 1.75%, which is allowed to
4reimburse the retailer for the expenses incurred in keeping
5records, preparing and filing returns, remitting the tax, and
6supplying data to the Department on request.
7    Whenever the Department determines that a refund should be
8made under this subsection to a claimant instead of issuing a
9credit memorandum, the Department shall notify the State
10Comptroller, who shall cause a warrant to be drawn for the
11amount specified and to the person named in the notification
12from the Department. The refund shall be paid by the State
13Treasurer out of the Metropolitan Pier and Exposition Authority
14trust fund held by the State Treasurer as trustee for the
15Authority.
16    Nothing in this subsection authorizes the Authority to
17impose a tax upon the privilege of engaging in any business
18that under the Constitution of the United States may not be
19made the subject of taxation by this State.
20    The Department shall forthwith pay over to the State
21Treasurer, ex officio, as trustee for the Authority, all taxes
22and penalties collected under this subsection for deposit into
23a trust fund held outside of the State Treasury.
24    As soon as possible after the first day of each month,
25beginning January 1, 2011, upon certification of the Department
26of Revenue, the Comptroller shall order transferred, and the

 

 

HB2535- 38 -LRB100 06800 HLH 16848 b

1Treasurer shall transfer, to the STAR Bonds Revenue Fund the
2local sales tax increment, as defined in the Innovation
3Development and Economy Act, collected under this subsection
4during the second preceding calendar month for sales within a
5STAR bond district.
6    After the monthly transfer to the STAR Bonds Revenue Fund,
7on or before the 25th day of each calendar month, the
8Department shall prepare and certify to the Comptroller the
9amounts to be paid under subsection (g) of this Section, which
10shall be the amounts, not including credit memoranda, collected
11under this subsection during the second preceding calendar
12month by the Department, less any amounts determined by the
13Department to be necessary for the payment of refunds, less 2%
14of such balance, which sum shall be deposited by the State
15Treasurer into the Tax Compliance and Administration Fund in
16the State Treasury from which it shall be appropriated to the
17Department to cover the costs of the Department in
18administering and enforcing the provisions of this subsection,
19and less any amounts that are transferred to the STAR Bonds
20Revenue Fund. Within 10 days after receipt by the Comptroller
21of the certification, the Comptroller shall cause the orders to
22be drawn for the remaining amounts, and the Treasurer shall
23administer those amounts as required in subsection (g).
24    A certificate of registration issued by the Illinois
25Department of Revenue to a retailer under the Retailers'
26Occupation Tax Act shall permit the registrant to engage in a

 

 

HB2535- 39 -LRB100 06800 HLH 16848 b

1business that is taxed under the tax imposed under this
2subsection, and no additional registration shall be required
3under the ordinance imposing the tax or under this subsection.
4    A certified copy of any ordinance imposing or discontinuing
5any tax under this subsection or effecting a change in the rate
6of that tax shall be filed with the Department, whereupon the
7Department shall proceed to administer and enforce this
8subsection on behalf of the Authority as of the first day of
9the third calendar month following the date of filing.
10    The tax authorized to be levied under this subsection may
11be levied within all or any part of the following described
12portions of the metropolitan area:
13        (1) that portion of the City of Chicago located within
14    the following area: Beginning at the point of intersection
15    of the Cook County - DuPage County line and York Road, then
16    North along York Road to its intersection with Touhy
17    Avenue, then east along Touhy Avenue to its intersection
18    with the Northwest Tollway, then southeast along the
19    Northwest Tollway to its intersection with Lee Street, then
20    south along Lee Street to Higgins Road, then south and east
21    along Higgins Road to its intersection with Mannheim Road,
22    then south along Mannheim Road to its intersection with
23    Irving Park Road, then west along Irving Park Road to its
24    intersection with the Cook County - DuPage County line,
25    then north and west along the county line to the point of
26    beginning; and

 

 

HB2535- 40 -LRB100 06800 HLH 16848 b

1        (2) that portion of the City of Chicago located within
2    the following area: Beginning at the intersection of West
3    55th Street with Central Avenue, then east along West 55th
4    Street to its intersection with South Cicero Avenue, then
5    south along South Cicero Avenue to its intersection with
6    West 63rd Street, then west along West 63rd Street to its
7    intersection with South Central Avenue, then north along
8    South Central Avenue to the point of beginning; and
9        (3) that portion of the City of Chicago located within
10    the following area: Beginning at the point 150 feet west of
11    the intersection of the west line of North Ashland Avenue
12    and the north line of West Diversey Avenue, then north 150
13    feet, then east along a line 150 feet north of the north
14    line of West Diversey Avenue extended to the shoreline of
15    Lake Michigan, then following the shoreline of Lake
16    Michigan (including Navy Pier and all other improvements
17    fixed to land, docks, or piers) to the point where the
18    shoreline of Lake Michigan and the Adlai E. Stevenson
19    Expressway extended east to that shoreline intersect, then
20    west along the Adlai E. Stevenson Expressway to a point 150
21    feet west of the west line of South Ashland Avenue, then
22    north along a line 150 feet west of the west line of South
23    and North Ashland Avenue to the point of beginning.
24    The tax authorized to be levied under this subsection may
25also be levied on food, alcoholic beverages, and soft drinks
26sold on boats and other watercraft departing from and returning

 

 

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1to the shoreline of Lake Michigan (including Navy Pier and all
2other improvements fixed to land, docks, or piers) described in
3item (3).
4    (c) By ordinance the Authority shall, as soon as
5practicable after the effective date of this amendatory Act of
61991, impose an occupation tax upon all persons engaged in the
7corporate limits of the City of Chicago in the business of
8renting, leasing, or letting rooms in a hotel, as defined in
9the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
10the gross rental receipts from the renting, leasing, or letting
11of hotel rooms within the City of Chicago, excluding, however,
12from gross rental receipts the proceeds of renting, leasing, or
13letting to permanent residents of a hotel, as defined in that
14Act. Gross rental receipts shall not include charges that are
15added on account of the liability arising from any tax imposed
16by the State or any governmental agency on the occupation of
17renting, leasing, or letting rooms in a hotel.
18    The tax imposed by the Authority under this subsection and
19all civil penalties that may be assessed as an incident to that
20tax shall be collected and enforced by the Illinois Department
21of Revenue. The certificate of registration that is issued by
22the Department to a lessor under the Hotel Operators'
23Occupation Tax Act shall permit that registrant to engage in a
24business that is taxable under any ordinance enacted under this
25subsection without registering separately with the Department
26under that ordinance or under this subsection. The Department

 

 

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1shall have full power to administer and enforce this
2subsection, to collect all taxes and penalties due under this
3subsection, to dispose of taxes and penalties so collected in
4the manner provided in this subsection, and to determine all
5rights to credit memoranda arising on account of the erroneous
6payment of tax or penalty under this subsection. In the
7administration of and compliance with this subsection, the
8Department and persons who are subject to this subsection shall
9have the same rights, remedies, privileges, immunities,
10powers, and duties, shall be subject to the same conditions,
11restrictions, limitations, penalties, and definitions of
12terms, and shall employ the same modes of procedure as are
13prescribed in the Hotel Operators' Occupation Tax Act (except
14where that Act is inconsistent with this subsection), as fully
15as if the provisions contained in the Hotel Operators'
16Occupation Tax Act were set out in this subsection.
17    Whenever the Department determines that a refund should be
18made under this subsection to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause a warrant to be drawn for the
21amount specified and to the person named in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the Metropolitan Pier and Exposition Authority
24trust fund held by the State Treasurer as trustee for the
25Authority.
26    Persons subject to any tax imposed under the authority

 

 

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1granted in this subsection may reimburse themselves for their
2tax liability for that tax by separately stating that tax as an
3additional charge, which charge may be stated in combination,
4in a single amount, with State taxes imposed under the Hotel
5Operators' Occupation Tax Act, the municipal tax imposed under
6Section 8-3-13 of the Illinois Municipal Code, and the tax
7imposed under Section 19 of the Illinois Sports Facilities
8Authority Act.
9    The person filing the return shall, at the time of filing
10the return, pay to the Department the amount of tax, less a
11discount of 2.1% or $25 per calendar year, whichever is
12greater, which is allowed to reimburse the operator for the
13expenses incurred in keeping records, preparing and filing
14returns, remitting the tax, and supplying data to the
15Department on request.
16    The Department shall forthwith pay over to the State
17Treasurer, ex officio, as trustee for the Authority, all taxes
18and penalties collected under this subsection for deposit into
19a trust fund held outside the State Treasury. On or before the
2025th day of each calendar month, the Department shall certify
21to the Comptroller the amounts to be paid under subsection (g)
22of this Section, which shall be the amounts (not including
23credit memoranda) collected under this subsection during the
24second preceding calendar month by the Department, less any
25amounts determined by the Department to be necessary for
26payment of refunds. Within 10 days after receipt by the

 

 

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1Comptroller of the Department's certification, the Comptroller
2shall cause the orders to be drawn for such amounts, and the
3Treasurer shall administer those amounts as required in
4subsection (g).
5    A certified copy of any ordinance imposing or discontinuing
6a tax under this subsection or effecting a change in the rate
7of that tax shall be filed with the Illinois Department of
8Revenue, whereupon the Department shall proceed to administer
9and enforce this subsection on behalf of the Authority as of
10the first day of the third calendar month following the date of
11filing.
12    Notwithstanding any other provision of law, the tax is not
13imposed on the renting, leasing, or letting of hotel rooms to
14the American Red Cross for the provision or coordination of
15disaster relief services. This exemption for the renting,
16leasing, or letting of hotel rooms to the American Red Cross
17shall not apply except during the provision or coordination of
18disaster relief services.
19    (d) By ordinance the Authority shall, as soon as
20practicable after the effective date of this amendatory Act of
211991, impose a tax upon all persons engaged in the business of
22renting automobiles in the metropolitan area at the rate of 6%
23of the gross receipts from that business, except that no tax
24shall be imposed on the business of renting automobiles for use
25as taxicabs or in livery service. The tax imposed under this
26subsection and all civil penalties that may be assessed as an

 

 

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1incident to that tax shall be collected and enforced by the
2Illinois Department of Revenue. The certificate of
3registration issued by the Department to a retailer under the
4Retailers' Occupation Tax Act or under the Automobile Renting
5Occupation and Use Tax Act shall permit that person to engage
6in a business that is taxable under any ordinance enacted under
7this subsection without registering separately with the
8Department under that ordinance or under this subsection. The
9Department shall have full power to administer and enforce this
10subsection, to collect all taxes and penalties due under this
11subsection, to dispose of taxes and penalties so collected in
12the manner provided in this subsection, and to determine all
13rights to credit memoranda arising on account of the erroneous
14payment of tax or penalty under this subsection. In the
15administration of and compliance with this subsection, the
16Department and persons who are subject to this subsection shall
17have the same rights, remedies, privileges, immunities,
18powers, and duties, be subject to the same conditions,
19restrictions, limitations, penalties, and definitions of
20terms, and employ the same modes of procedure as are prescribed
21in Sections 2 and 3 (in respect to all provisions of those
22Sections other than the State rate of tax; and in respect to
23the provisions of the Retailers' Occupation Tax Act referred to
24in those Sections, except as to the disposition of taxes and
25penalties collected, except for the provision allowing
26retailers a deduction from the tax to cover certain costs, and

 

 

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1except that credit memoranda issued under this subsection may
2not be used to discharge any State tax liability) of the
3Automobile Renting Occupation and Use Tax Act, as fully as if
4provisions contained in those Sections of that Act were set
5forth in this subsection.
6    Persons subject to any tax imposed under the authority
7granted in this subsection may reimburse themselves for their
8tax liability under this subsection by separately stating that
9tax as an additional charge, which charge may be stated in
10combination, in a single amount, with State tax that sellers
11are required to collect under the Automobile Renting Occupation
12and Use Tax Act, pursuant to bracket schedules as the
13Department may prescribe.
14    Whenever the Department determines that a refund should be
15made under this subsection to a claimant instead of issuing a
16credit memorandum, the Department shall notify the State
17Comptroller, who shall cause a warrant to be drawn for the
18amount specified and to the person named in the notification
19from the Department. The refund shall be paid by the State
20Treasurer out of the Metropolitan Pier and Exposition Authority
21trust fund held by the State Treasurer as trustee for the
22Authority.
23    The Department shall forthwith pay over to the State
24Treasurer, ex officio, as trustee, all taxes and penalties
25collected under this subsection for deposit into a trust fund
26held outside the State Treasury. On or before the 25th day of

 

 

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1each calendar month, the Department shall certify to the
2Comptroller the amounts to be paid under subsection (g) of this
3Section (not including credit memoranda) collected under this
4subsection during the second preceding calendar month by the
5Department, less any amount determined by the Department to be
6necessary for payment of refunds. Within 10 days after receipt
7by the Comptroller of the Department's certification, the
8Comptroller shall cause the orders to be drawn for such
9amounts, and the Treasurer shall administer those amounts as
10required in subsection (g).
11    Nothing in this subsection authorizes the Authority to
12impose a tax upon the privilege of engaging in any business
13that under the Constitution of the United States may not be
14made the subject of taxation by this State.
15    A certified copy of any ordinance imposing or discontinuing
16a tax under this subsection or effecting a change in the rate
17of that tax shall be filed with the Illinois Department of
18Revenue, whereupon the Department shall proceed to administer
19and enforce this subsection on behalf of the Authority as of
20the first day of the third calendar month following the date of
21filing.
22    (e) By ordinance the Authority shall, as soon as
23practicable after the effective date of this amendatory Act of
241991, impose a tax upon the privilege of using in the
25metropolitan area an automobile that is rented from a rentor
26outside Illinois and is titled or registered with an agency of

 

 

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1this State's government at a rate of 6% of the rental price of
2that automobile, except that no tax shall be imposed on the
3privilege of using automobiles rented for use as taxicabs or in
4livery service. The tax shall be collected from persons whose
5Illinois address for titling or registration purposes is given
6as being in the metropolitan area. The tax shall be collected
7by the Department of Revenue for the Authority. The tax must be
8paid to the State or an exemption determination must be
9obtained from the Department of Revenue before the title or
10certificate of registration for the property may be issued. The
11tax or proof of exemption may be transmitted to the Department
12by way of the State agency with which or State officer with
13whom the tangible personal property must be titled or
14registered if the Department and that agency or State officer
15determine that this procedure will expedite the processing of
16applications for title or registration.
17    The Department shall have full power to administer and
18enforce this subsection, to collect all taxes, penalties, and
19interest due under this subsection, to dispose of taxes,
20penalties, and interest so collected in the manner provided in
21this subsection, and to determine all rights to credit
22memoranda or refunds arising on account of the erroneous
23payment of tax, penalty, or interest under this subsection. In
24the administration of and compliance with this subsection, the
25Department and persons who are subject to this subsection shall
26have the same rights, remedies, privileges, immunities,

 

 

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1powers, and duties, be subject to the same conditions,
2restrictions, limitations, penalties, and definitions of
3terms, and employ the same modes of procedure as are prescribed
4in Sections 2 and 4 (except provisions pertaining to the State
5rate of tax; and in respect to the provisions of the Use Tax
6Act referred to in that Section, except provisions concerning
7collection or refunding of the tax by retailers, except the
8provisions of Section 19 pertaining to claims by retailers,
9except the last paragraph concerning refunds, and except that
10credit memoranda issued under this subsection may not be used
11to discharge any State tax liability) of the Automobile Renting
12Occupation and Use Tax Act, as fully as if provisions contained
13in those Sections of that Act were set forth in this
14subsection.
15    Whenever the Department determines that a refund should be
16made under this subsection to a claimant instead of issuing a
17credit memorandum, the Department shall notify the State
18Comptroller, who shall cause a warrant to be drawn for the
19amount specified and to the person named in the notification
20from the Department. The refund shall be paid by the State
21Treasurer out of the Metropolitan Pier and Exposition Authority
22trust fund held by the State Treasurer as trustee for the
23Authority.
24    The Department shall forthwith pay over to the State
25Treasurer, ex officio, as trustee, all taxes, penalties, and
26interest collected under this subsection for deposit into a

 

 

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1trust fund held outside the State Treasury. On or before the
225th day of each calendar month, the Department shall certify
3to the State Comptroller the amounts to be paid under
4subsection (g) of this Section, which shall be the amounts (not
5including credit memoranda) collected under this subsection
6during the second preceding calendar month by the Department,
7less any amounts determined by the Department to be necessary
8for payment of refunds. Within 10 days after receipt by the
9State Comptroller of the Department's certification, the
10Comptroller shall cause the orders to be drawn for such
11amounts, and the Treasurer shall administer those amounts as
12required in subsection (g).
13    A certified copy of any ordinance imposing or discontinuing
14a tax or effecting a change in the rate of that tax shall be
15filed with the Illinois Department of Revenue, whereupon the
16Department shall proceed to administer and enforce this
17subsection on behalf of the Authority as of the first day of
18the third calendar month following the date of filing.
19    (f) By ordinance the Authority shall, as soon as
20practicable after the effective date of this amendatory Act of
211991, impose an occupation tax on all persons, other than a
22governmental agency, engaged in the business of providing
23ground transportation for hire to passengers in the
24metropolitan area at a rate of (i) $4 per taxi or livery
25vehicle departure with passengers for hire from commercial
26service airports in the metropolitan area, (ii) for each

 

 

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1departure with passengers for hire from a commercial service
2airport in the metropolitan area in a bus or van operated by a
3person other than a person described in item (iii): $18 per bus
4or van with a capacity of 1-12 passengers, $36 per bus or van
5with a capacity of 13-24 passengers, and $54 per bus or van
6with a capacity of over 24 passengers, and (iii) for each
7departure with passengers for hire from a commercial service
8airport in the metropolitan area in a bus or van operated by a
9person regulated by the Interstate Commerce Commission or
10Illinois Commerce Commission, operating scheduled service from
11the airport, and charging fares on a per passenger basis: $2
12per passenger for hire in each bus or van. The term "commercial
13service airports" means those airports receiving scheduled
14passenger service and enplaning more than 100,000 passengers
15per year.
16    In the ordinance imposing the tax, the Authority may
17provide for the administration and enforcement of the tax and
18the collection of the tax from persons subject to the tax as
19the Authority determines to be necessary or practicable for the
20effective administration of the tax. The Authority may enter
21into agreements as it deems appropriate with any governmental
22agency providing for that agency to act as the Authority's
23agent to collect the tax.
24    In the ordinance imposing the tax, the Authority may
25designate a method or methods for persons subject to the tax to
26reimburse themselves for the tax liability arising under the

 

 

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1ordinance (i) by separately stating the full amount of the tax
2liability as an additional charge to passengers departing the
3airports, (ii) by separately stating one-half of the tax
4liability as an additional charge to both passengers departing
5from and to passengers arriving at the airports, or (iii) by
6some other method determined by the Authority.
7    All taxes, penalties, and interest collected under any
8ordinance adopted under this subsection, less any amounts
9determined to be necessary for the payment of refunds and less
10the taxes, penalties, and interest attributable to any increase
11in the rate of tax authorized by Public Act 96-898, shall be
12paid forthwith to the State Treasurer, ex officio, for deposit
13into a trust fund held outside the State Treasury and shall be
14administered by the State Treasurer as provided in subsection
15(g) of this Section. All taxes, penalties, and interest
16attributable to any increase in the rate of tax authorized by
17Public Act 96-898 shall be paid by the State Treasurer as
18follows: 25% for deposit into the Convention Center Support
19Fund, to be used by the Village of Rosemont for the repair,
20maintenance, and improvement of the Donald E. Stephens
21Convention Center and for debt service on debt instruments
22issued for those purposes by the village and 75% to the
23Authority to be used for grants to an organization meeting the
24qualifications set out in Section 5.6 of this Act, provided the
25Metropolitan Pier and Exposition Authority has entered into a
26marketing agreement with such an organization.

 

 

HB2535- 53 -LRB100 06800 HLH 16848 b

1    (g) Amounts deposited from the proceeds of taxes imposed by
2the Authority under subsections (b), (c), (d), (e), and (f) of
3this Section and amounts deposited under Section 19 of the
4Illinois Sports Facilities Authority Act shall be held in a
5trust fund outside the State Treasury and shall be administered
6by the Treasurer as follows:
7        (1) An amount necessary for the payment of refunds with
8    respect to those taxes shall be retained in the trust fund
9    and used for those payments.
10        (2) On July 20 and on the 20th of each month
11    thereafter, provided that the amount requested in the
12    annual certificate of the Chairman of the Authority filed
13    under Section 8.25f of the State Finance Act has been
14    appropriated for payment to the Authority, 1/8 of the local
15    tax transfer amount, together with any cumulative
16    deficiencies in the amounts transferred into the McCormick
17    Place Expansion Project Fund under this subparagraph (2)
18    during the fiscal year for which the certificate has been
19    filed, shall be transferred from the trust fund into the
20    McCormick Place Expansion Project Fund in the State
21    treasury until 100% of the local tax transfer amount has
22    been so transferred. "Local tax transfer amount" shall mean
23    the amount requested in the annual certificate, minus the
24    reduction amount. "Reduction amount" shall mean $41.7
25    million in fiscal year 2011, $36.7 million in fiscal year
26    2012, $36.7 million in fiscal year 2013, $36.7 million in

 

 

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1    fiscal year 2014, and $31.7 million in each fiscal year
2    thereafter until 2032, provided that the reduction amount
3    shall be reduced by (i) the amount certified by the
4    Authority to the State Comptroller and State Treasurer
5    under Section 8.25 of the State Finance Act, as amended,
6    with respect to that fiscal year and (ii) in any fiscal
7    year in which the amounts deposited in the trust fund under
8    this Section exceed $318.3 million, exclusive of amounts
9    set aside for refunds and for the reserve account, one
10    dollar for each dollar of the deposits in the trust fund
11    above $318.3 million with respect to that year, exclusive
12    of amounts set aside for refunds and for the reserve
13    account.
14        (3) On July 20, 2010, the Comptroller shall certify to
15    the Governor, the Treasurer, and the Chairman of the
16    Authority the 2010 deficiency amount, which means the
17    cumulative amount of transfers that were due from the trust
18    fund to the McCormick Place Expansion Project Fund in
19    fiscal years 2008, 2009, and 2010 under Section 13(g) of
20    this Act, as it existed prior to May 27, 2010 (the
21    effective date of Public Act 96-898), but not made. On July
22    20, 2011 and on July 20 of each year through July 20, 2014,
23    the Treasurer shall calculate for the previous fiscal year
24    the surplus revenues in the trust fund and pay that amount
25    to the Authority. On July 20, 2015 and on July 20 of each
26    year thereafter, as long as bonds and notes issued under

 

 

HB2535- 55 -LRB100 06800 HLH 16848 b

1    Section 13.2 or bonds and notes issued to refund those
2    bonds and notes are outstanding, the Treasurer shall
3    calculate for the previous fiscal year the surplus revenues
4    in the trust fund and pay one-half of that amount to the
5    State Treasurer for deposit into the General Revenue Fund
6    until the 2010 deficiency amount has been paid and shall
7    pay the balance of the surplus revenues to the Authority.
8    "Surplus revenues" means the amounts remaining in the trust
9    fund on June 30 of the previous fiscal year (A) after the
10    State Treasurer has set aside in the trust fund (i) amounts
11    retained for refunds under subparagraph (1) and (ii) any
12    amounts necessary to meet the reserve account amount and
13    (B) after the State Treasurer has transferred from the
14    trust fund to the General Revenue Fund 100% of any
15    post-2010 deficiency amount. "Reserve account amount"
16    means $15 million in fiscal year 2011 and $30 million in
17    each fiscal year thereafter. The reserve account amount
18    shall be set aside in the trust fund and used as a reserve
19    to be transferred to the McCormick Place Expansion Project
20    Fund in the event the proceeds of taxes imposed under this
21    Section 13 are not sufficient to fund the transfer required
22    in subparagraph (2). "Post-2010 deficiency amount" means
23    any deficiency in transfers from the trust fund to the
24    McCormick Place Expansion Project Fund with respect to
25    fiscal years 2011 and thereafter. It is the intention of
26    this subparagraph (3) that no surplus revenues shall be

 

 

HB2535- 56 -LRB100 06800 HLH 16848 b

1    paid to the Authority with respect to any year in which a
2    post-2010 deficiency amount has not been satisfied by the
3    Authority.
4    Moneys received by the Authority as surplus revenues may be
5used (i) for the purposes of paying debt service on the bonds
6and notes issued by the Authority, including early redemption
7of those bonds or notes, (ii) for the purposes of repair,
8replacement, and improvement of the grounds, buildings, and
9facilities of the Authority, and (iii) for the corporate
10purposes of the Authority in fiscal years 2011 through 2015 in
11an amount not to exceed $20,000,000 annually or $80,000,000
12total, which amount shall be reduced $0.75 for each dollar of
13the receipts of the Authority in that year from any contract
14entered into with respect to naming rights at McCormick Place
15under Section 5(m) of this Act. When bonds and notes issued
16under Section 13.2, or bonds or notes issued to refund those
17bonds and notes, are no longer outstanding, the balance in the
18trust fund shall be paid to the Authority.
19    (h) The ordinances imposing the taxes authorized by this
20Section shall be repealed when bonds and notes issued under
21Section 13.2 or bonds and notes issued to refund those bonds
22and notes are no longer outstanding.
23(Source: P.A. 97-333, eff. 8-12-11; 98-463, eff. 8-16-13.)
 
24    Section 25. The Illinois Sports Facilities Authority Act is
25amended by changing Section 19 as follows:
 

 

 

HB2535- 57 -LRB100 06800 HLH 16848 b

1    (70 ILCS 3205/19)  (from Ch. 85, par. 6019)
2    Sec. 19. Tax. The Authority may impose an occupation tax
3upon all persons engaged in the City of Chicago in the business
4of renting, leasing or letting rooms in a hotel, as defined in
5The Hotel Operators' Occupation Tax Act, at a rate not to
6exceed 2% of the gross rental receipts from the renting,
7leasing or letting of hotel rooms located within the City of
8Chicago, excluding, however, from gross rental receipts, the
9proceeds of such renting, leasing or letting to permanent
10residents of that hotel and proceeds from the tax imposed under
11subsection (c) of Section 13 of the Metropolitan Pier and
12Exposition Authority Act.
13    The tax imposed by the Authority pursuant to this Section
14and all civil penalties that may be assessed as an incident
15thereof shall be collected and enforced by the State Department
16of Revenue. The certificate of registration which is issued by
17the Department to a lessor under The Hotel Operators'
18Occupation Tax Act shall permit such registrant to engage in a
19business which is taxable under any ordinance or resolution
20enacted pursuant to this Section without registering
21separately with the Department under such ordinance or
22resolution or under this Section. The Department shall have
23full power to administer and enforce this Section; to collect
24all taxes and penalties due hereunder; to dispose of taxes and
25penalties so collected in the manner provided in this Section,

 

 

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1and to determine all rights to credit memoranda, arising on
2account of the erroneous payment of tax or penalty hereunder.
3In the administration of, and compliance with, this Section,
4the Department and persons who are subject to this Section
5shall have the same rights, remedies, privileges, immunities,
6powers and duties, and be subject to the same conditions,
7restrictions, limitations, penalties and definitions of terms,
8and employ the same modes of procedure, as are prescribed in
9The Hotel Operators' Occupation Tax Act (except where that Act
10is inconsistent herewith), as the same is now or may hereafter
11be amended, as fully as if the provisions contained in The
12Hotel Operators' Occupation Tax Act were set forth herein.
13    Whenever the Department determines that a refund should be
14made under this Section to a claimant instead of issuing a
15credit memorandum, the Department shall notify the State
16Comptroller, who shall cause the warrant to be drawn for the
17amount specified, and to the person named, in such notification
18from the Department. Such refund shall be paid by the State
19Treasurer out of the amounts held by the State Treasurer as
20trustee for the Authority.
21    Persons subject to any tax imposed pursuant to authority
22granted by this Section may reimburse themselves for their tax
23liability for such tax by separately stating such tax as an
24additional charge, which charge may be stated in combination,
25in a single amount, with State tax imposed under The Hotel
26Operators' Occupation Tax Act, the municipal tax imposed under

 

 

HB2535- 59 -LRB100 06800 HLH 16848 b

1Section 8-3-13 of the Illinois Municipal Code, and the tax
2imposed under Section 13 of the Metropolitan Pier and
3Exposition Authority Act.
4    The Department shall forthwith pay over to the State
5Treasurer, ex-officio, as trustee for the Authority, all taxes
6and penalties collected hereunder for deposit in a trust fund
7outside the State Treasury. On or before the 25th day of each
8calendar month, the Department shall certify to the Comptroller
9the amount to be paid to or on behalf of the Authority from
10amounts collected hereunder by the Department, and deposited
11into such trust fund during the second preceding calendar
12month. The amount to be paid to or on behalf of the Authority
13shall be the amount (not including credit memoranda) collected
14hereunder during such second preceding calendar month by the
15Department, less an amount equal to the amount of refunds
16authorized during such second preceding calendar month by the
17Department on behalf of the Authority, and less 4% of such
18balance, which sum shall be retained by the State Treasurer to
19cover the costs incurred by the Department in administering and
20enforcing the provisions of this Section, as provided herein.
21Each such monthly certification by the Department shall also
22certify to the Comptroller the amount to be so retained by the
23State Treasurer for payment into the General Revenue Fund of
24the State Treasury.
25    Each monthly certification by the Department shall
26certify, of the amount paid to or on behalf of the Authority,

 

 

HB2535- 60 -LRB100 06800 HLH 16848 b

1(i) the portion to be paid to the Authority, (ii) the portion
2to be paid into the General Revenue Fund of the State Treasury
3on behalf of the Authority as repayment of amounts advanced to
4the Authority pursuant to appropriation from the Illinois
5Sports Facilities Fund.
6    With respect to each State fiscal year, of the total amount
7to be paid to or on behalf of the Authority, the Department
8shall certify that payments shall first be made directly to the
9Authority in an amount equal to any difference between the
10annual amount certified by the Chairman of the Authority
11pursuant to Section 8.25-4 of the State Finance Act and the
12amount appropriated to the Authority from the Illinois Sports
13Facilities Fund. Next, the Department shall certify that
14payment shall be made into the General Revenue Fund of the
15State Treasury in an amount equal to the difference between (i)
16the lesser of (x) the amount appropriated from the Illinois
17Sports Facilities Fund to the Authority and (y) the annual
18amount certified by the Chairman of the Authority pursuant to
19Section 8.25-4 of the State Finance Act and (ii) $10,000,000.
20The Department shall certify that all additional amounts shall
21be paid to the Authority and used for its corporate purposes.
22    Within 10 days after receipt, by the Comptroller, of the
23Department's monthly certification of amounts to be paid to or
24on behalf of the Authority and amounts to be paid into the
25General Revenue Fund, the Comptroller shall cause the warrants
26to be drawn for the respective amounts in accordance with the

 

 

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1directions contained in such certification.
2    Amounts collected by the Department and paid to the
3Authority pursuant to this Section shall be used for the
4corporate purposes of the Authority. On June 15, 1992 and on
5each June 15 thereafter, the Authority shall repay to the State
6Treasurer all amounts paid to it under this Section and
7otherwise remaining available to the Authority after providing
8for (i) payment of principal and interest on, and other
9payments related to, its obligations issued or to be issued
10under Section 13 of the Act, including any deposits required to
11reserve funds created under any indenture or resolution
12authorizing issuance of the obligations and payments to
13providers of credit enhancement, (ii) payment of obligations
14under the provisions of any management agreement with respect
15to a facility or facilities owned by the Authority or of any
16assistance agreement with respect to any facility for which
17financial assistance is provided under this Act, and payment of
18other capital and operating expenses of the Authority,
19including any deposits required to reserve funds created for
20repair and replacement of capital assets and to meet the
21obligations of the Authority under any management agreement or
22assistance agreement. Amounts repaid by the Authority to the
23State Treasurer hereunder shall be treated as repayment of
24amounts deposited into the Illinois Sports Facilities Fund and
25credited to the Subsidy Account and used for the corporate
26purposes of the Authority. The State Treasurer shall deposit

 

 

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1$5,000,000 of the amount received into the General Revenue
2Fund; thereafter, at the beginning of each fiscal year the
3State Treasurer shall certify to the State Comptroller for all
4prior fiscal years the cumulative amount of any deficiencies in
5repayments to the City of Chicago of amounts in the Local
6Government Distributive Fund that would otherwise have been
7allocated to the City of Chicago under the State Revenue
8Sharing Act but instead were paid into the General Revenue Fund
9under Section 6 of the Hotel Operators' Occupation Tax Act and
10that have not been reimbursed, and the Comptroller shall,
11during the fiscal year at the beginning of which the
12certification was made, cause warrants to be drawn from the
13amount received for the repayment of that cumulative amount to
14the City of Chicago until that cumulative amount has been fully
15reimbursed; thereafter, the State Treasurer shall deposit the
16balance of the amount received into the trust fund established
17outside the State Treasury under subsection (g) of Section 13
18of the Metropolitan Pier and Exposition Authority Act.
19    Nothing in this Section shall be construed to authorize the
20Authority to impose a tax upon the privilege of engaging in any
21business which under the constitution of the United States may
22not be made the subject of taxation by this State.
23    An ordinance or resolution imposing or discontinuing a tax
24hereunder or effecting a change in the rate thereof shall be
25effective on the first day of the second calendar month next
26following the month in which the ordinance or resolution is

 

 

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1passed.
2    If the Authority levies a tax authorized by this Section it
3shall transmit to the Department of Revenue not later than 5
4days after the adoption of the ordinance or resolution a
5certified copy of the ordinance or resolution imposing such tax
6whereupon the Department of Revenue shall proceed to administer
7and enforce this Section on behalf of the Authority. Upon a
8change in rate of a tax levied hereunder, or upon the
9discontinuance of the tax, the Authority shall not later than 5
10days after the effective date of the ordinance or resolution
11discontinuing the tax or effecting a change in rate transmit to
12the Department of Revenue a certified copy of the ordinance or
13resolution effecting such change or discontinuance.
14    Notwithstanding any other provision of law, the tax is not
15imposed on the renting, leasing, or letting of hotel rooms to
16the American Red Cross for the provision or coordination of
17disaster relief services. This exemption for the renting,
18leasing, or letting of hotel rooms to the American Red Cross
19shall not apply except during the provision or coordination of
20disaster relief services.
21(Source: P.A. 91-935, eff. 6-1-01.)
 
22    Section 30. The Downstate Illinois Sports Facilities
23Authority Act is amended by changing Section 105 as follows:
 
24    (70 ILCS 3210/105)

 

 

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1    Sec. 105. Tax. The Authority may impose an occupation tax
2upon all persons engaged in the business of renting, leasing,
3or letting rooms in a hotel, as defined in the Hotel Operators'
4Occupation Tax Act, at a rate not to exceed 2% of the gross
5rental receipts from the renting, leasing or letting of hotel
6rooms. The taxing may be imposed, however, only if approved by
7ordinance of the municipality within which the tax is to be
8imposed.
9    The tax imposed by the Authority pursuant to this Section
10and all civil penalties that may be assessed as an incident
11thereof shall be collected and enforced by the State Department
12of Revenue. The certificate of registration which is issued by
13the Department to a lessor under the Hotel Operators'
14Occupation Tax Act shall permit such registrant to engage in a
15business which is taxable under any ordinance or resolution
16enacted pursuant to this Section without registering
17separately with the Department under such ordinance or
18resolution or under this Section. The Department shall have
19full power to administer and enforce this Section; to collect
20all taxes and penalties due hereunder; to dispose of taxes and
21penalties so collected in the manner provided in this Section,
22and to determine all rights to credit memoranda, arising on
23account of the erroneous payment of tax or penalty hereunder.
24In the administration of, and compliance with, this Section,
25the Department and persons who are subject to this Section
26shall have the same rights, remedies, privileges, immunities,

 

 

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1powers and duties, and be subject to the same conditions,
2restrictions, limitations, penalties and definitions of terms,
3and employ the same modes of procedure, as are prescribed in
4the Hotel Operators' Occupation Tax Act (except where that Act
5is inconsistent herewith), as the same is now or may hereafter
6be amended, as fully as if the provisions contained in the
7Hotel Operators' Occupation Tax Act were set forth herein.
8    Whenever the Department determines that a refund should be
9made under this Section to a claimant instead of issuing a
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause the warrant to be drawn for the
12amount specified, and to the person named, in such notification
13from the Department. Such refund shall be paid by the State
14Treasurer out of the amounts held by the State Treasurer as
15trustee for the Authority.
16    Persons subject to any tax imposed pursuant to authority
17granted by this Section may reimburse themselves for their tax
18liability for such tax by separately stating such tax as an
19additional charge, which charge may be stated in combination,
20in a single amount, with State tax imposed under the Hotel
21Operators' Occupation Tax Act.
22    The Department shall forthwith pay over to the State
23Treasurer, ex-officio, as trustee for the Authority, all taxes
24and penalties collected hereunder for deposit in a trust fund
25outside the State Treasury. On or before the 25th day of each
26calendar month, the Department shall certify to the Comptroller

 

 

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1the amount to be paid to or on behalf of the Authority from
2amounts collected hereunder by the Department, and deposited
3into such trust fund during the second preceding calendar
4month. The amount to be paid to or on behalf of the Authority
5shall be the amount (not including credit memoranda) collected
6hereunder during such second preceding calendar month by the
7Department, less an amount equal to the amount of refunds
8authorized during such second preceding calendar month by the
9Department on behalf of the Authority, and less 4% of such
10balance, which sum shall be retained by the State Treasurer to
11cover the costs incurred by the Department in administering and
12enforcing the provisions of this Section, as provided herein.
13Each such monthly certification by the Department shall also
14certify to the Comptroller the amount to be so retained by the
15State Treasurer for payment into the General Revenue Fund of
16the State Treasury.
17    Amounts collected by the Department and paid to the
18Authority pursuant to this Section shall be used for the
19corporate purposes of the Authority.
20    Nothing in this Section shall be construed to authorize the
21Authority to impose a tax upon the privilege of engaging in any
22business which under the constitution of the United States may
23not be made the subject of taxation by this State.
24    An ordinance or resolution imposing or discontinuing a tax
25hereunder or effecting a change in the rate thereof shall be
26effective on the first day of the second calendar month next

 

 

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1following the month in which the ordinance or resolution is
2passed.
3    If the Authority levies a tax authorized by this Section it
4shall transmit to the Department of Revenue not later than 5
5days after the adoption of the ordinance or resolution a
6certified copy of the ordinance or resolution imposing such tax
7whereupon the Department of Revenue shall proceed to administer
8and enforce this Section on behalf of the Authority. Upon a
9change in rate of a tax levied hereunder, or upon the
10discontinuance of the tax, the Authority shall not later than 5
11days after the effective date of the ordinance or resolution
12discontinuing the tax or effecting a change in rate transmit to
13the Department of Revenue a certified copy of the ordinance or
14resolution effecting such change or discontinuance.
15    Notwithstanding any other provision of law, the tax is not
16imposed on the renting, leasing, or letting of hotel rooms to
17the American Red Cross for the provision or coordination of
18disaster relief services. This exemption for the renting or
19leasing of hotel rooms to the American Red Cross shall not
20apply except during the provision or coordination of disaster
21relief services.
22(Source: P.A. 93-227, eff. 1-1-04.)
 
23    Section 99. Effective date. This Act takes effect upon
24becoming law.