| |||||||
| |||||||
| |||||||
| 1 | AN ACT concerning revenue.
| ||||||
| 2 | Be it enacted by the People of the State of Illinois,
| ||||||
| 3 | represented in the General Assembly:
| ||||||
| 4 | Section 5. The Hotel Operators' Occupation Tax Act is | ||||||
| 5 | amended by changing Section 2 as follows:
| ||||||
| 6 | (35 ILCS 145/2) (from Ch. 120, par. 481b.32)
| ||||||
| 7 | Sec. 2. As used in this Act, unless the context otherwise | ||||||
| 8 | requires:
| ||||||
| 9 | (1) "Hotel" means any building or buildings in which | ||||||
| 10 | the public may,
for a consideration, obtain living | ||||||
| 11 | quarters, sleeping or housekeeping
accommodations. The | ||||||
| 12 | term includes inns, motels, tourist homes or courts,
| ||||||
| 13 | lodging houses, rooming houses and apartment houses.
| ||||||
| 14 | (2) "Operator" means any person operating a hotel.
| ||||||
| 15 | (3) "Occupancy" means the use or possession, or the | ||||||
| 16 | right to the use
or possession, of any room or rooms in a | ||||||
| 17 | hotel for any purpose, or the
right to the use or | ||||||
| 18 | possession of the furnishings or to the services and
| ||||||
| 19 | accommodations accompanying the use and possession of the | ||||||
| 20 | room or rooms.
| ||||||
| 21 | (4) "Room" or "rooms" means any living quarters, | ||||||
| 22 | sleeping or
housekeeping accommodations.
| ||||||
| 23 | (5) "Permanent resident" means any person who occupied | ||||||
| |||||||
| |||||||
| 1 | or has the
right to occupy any room or rooms, regardless of | ||||||
| 2 | whether or not it is the
same room or rooms, in a hotel for | ||||||
| 3 | at least 30 consecutive days. A corporate entity that | ||||||
| 4 | occupies a room shall not be considered a "permanent | ||||||
| 5 | resident" unless the same person or persons occupying the | ||||||
| 6 | room have exclusive use of the room for at least 90 | ||||||
| 7 | consecutive days.
| ||||||
| 8 | (6) "Rent" or "rental" means the consideration | ||||||
| 9 | received for
occupancy, valued in money, whether received | ||||||
| 10 | in money or otherwise,
including all receipts, cash, | ||||||
| 11 | credits and property or services of any
kind or nature.
| ||||||
| 12 | (7) "Department" means the Department of Revenue.
| ||||||
| 13 | (8) "Person" means any natural individual, firm, | ||||||
| 14 | partnership,
association, joint stock company, joint | ||||||
| 15 | adventure, public or private
corporation, limited | ||||||
| 16 | liability company, or a receiver, executor, trustee,
| ||||||
| 17 | guardian or other representative appointed by order of any | ||||||
| 18 | court.
| ||||||
| 19 | (Source: P.A. 87-951; 88-480.)
| ||||||
| 20 | Section 99. Effective date. This Act takes effect upon | ||||||
| 21 | becoming law.
| ||||||