Sen. Scott M. Bennett

Filed: 3/1/2018

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 2899

2    AMENDMENT NO. ______. Amend Senate Bill 2899 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Department of Commerce and Economic
5Opportunity Law of the Civil Administrative Code of Illinois is
6amended by changing Section 605-705 as follows:
 
7    (20 ILCS 605/605-705)  (was 20 ILCS 605/46.6a)
8    Sec. 605-705. Grants to local tourism and convention
9bureaus.
10    (a) To establish a grant program for local tourism and
11convention bureaus. The Department will develop and implement a
12program for the use of funds, as authorized under this Act, by
13local tourism and convention bureaus. For the purposes of this
14Act, bureaus eligible to receive funds are those local tourism
15and convention bureaus that are (i) either units of local
16government or incorporated as not-for-profit organizations;

 

 

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1(ii) in legal existence for a minimum of 2 years before July 1,
22001; (iii) operating with a paid, full-time staff whose sole
3purpose is to promote tourism in the designated service area;
4and (iv) affiliated with one or more municipalities or counties
5that support the bureau with local hotel-motel taxes. After
6July 1, 2001, bureaus requesting certification in order to
7receive funds for the first time must be local tourism and
8convention bureaus that are (i) either units of local
9government or incorporated as not-for-profit organizations;
10(ii) in legal existence for a minimum of 2 years before the
11request for certification; (iii) operating with a paid,
12full-time staff whose sole purpose is to promote tourism in the
13designated service area; and (iv) affiliated with multiple
14municipalities or counties that support the bureau with local
15hotel-motel taxes. Each bureau receiving funds under this Act
16will be certified by the Department as the designated recipient
17to serve an area of the State. Notwithstanding the criteria set
18forth in this subsection (a), or any rule adopted under this
19subsection (a), the Director of the Department may provide for
20the award of grant funds to one or more entities if in the
21Department's judgment that action is necessary in order to
22prevent a loss of funding critical to promoting tourism in a
23designated geographic area of the State.
24    (b) To distribute grants to local tourism and convention
25bureaus from appropriations made from the Local Tourism Fund
26for that purpose. Of the amounts appropriated annually to the

 

 

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1Department for expenditure under this Section prior to July 1,
22011, one-third of those monies shall be used for grants to
3convention and tourism bureaus in cities with a population
4greater than 500,000. The remaining two-thirds of the annual
5appropriation prior to July 1, 2011 shall be used for grants to
6convention and tourism bureaus in the remainder of the State,
7in accordance with a formula based upon the population served.
8Of the amounts appropriated annually to the Department for
9expenditure under this Section beginning July 1, 2011, 18% of
10such moneys shall be used for grants to convention and tourism
11bureaus in cities with a population greater than 500,000. Of
12the amounts appropriated annually to the Department for
13expenditure under this Section beginning July 1, 2011, 82% of
14such moneys shall be used for grants to convention bureaus in
15the remainder of the State, in accordance with a formula based
16upon the population served. The Department may reserve up to
1710% of total local tourism funds available for costs of
18administering the program to conduct audits of grants, to
19provide incentive funds to those bureaus that will conduct
20promotional activities designed to further the Department's
21statewide advertising campaign, to fund special statewide
22promotional activities, and to fund promotional activities
23that support an increased use of the State's parks or historic
24sites. The Department shall require that any convention and
25tourism bureau receiving a grant under this Section that
26requires matching funds shall provide matching funds equal to

 

 

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1no less than 50% of the grant amount. During fiscal year 2013,
2the Department shall reserve $2,000,000 of the available local
3tourism funds for appropriation to the Historic Preservation
4Agency for the operation of the Abraham Lincoln Presidential
5Library and Museum and State historic sites.
6(Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;
798-252, eff. 8-9-13.)
 
8    Section 10. The Illinois Promotion Act is amended by
9changing Section 4a as follows:
 
10    (20 ILCS 665/4a)  (from Ch. 127, par. 200-24a)
11    Sec. 4a. Funds.
12    (1) All moneys deposited in the Tourism Promotion Fund
13pursuant to this subsection are allocated to the Department for
14utilization, as appropriated, in the performance of its powers
15under Section 4; except that during fiscal year 2013, the
16Department shall reserve $9,800,000 of the total funds
17available for appropriation in the Tourism Promotion Fund for
18appropriation to the Historic Preservation Agency for the
19operation of the Abraham Lincoln Presidential Library and
20Museum and State historic sites.
21    As soon as possible after the first day of each month,
22beginning July 1, 1997 and ending on July 6, 2017 (the
23effective date of Public Act 100-23) this amendatory Act of the
24100th General Assembly, upon certification of the Department of

 

 

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1Revenue, the Comptroller shall order transferred and the
2Treasurer shall transfer from the General Revenue Fund to the
3Tourism Promotion Fund an amount equal to 13% of the net
4revenue realized from the Hotel Operators' Occupation Tax Act
5plus an amount equal to 13% of the net revenue realized from
6any tax imposed under Section 4.05 of the Chicago World's
7Fair-1992 Authority Act during the preceding month. Beginning
8on the effective date of this amendatory Act of the 100th
9General Assembly, 13% of the net revenue realized from the
10Hotel Operators' Occupation Tax Act shall be deposited directly
11into the Tourism Promotion Fund as provided in Section 6 of the
12Hotel Operators' Occupation Tax Act. "Net revenue realized for
13a month" means the revenue collected by the State under that
14Act during the previous month less the amount paid out during
15that same month as refunds to taxpayers for overpayment of
16liability under that Act.
17    (1.1) (Blank).
18    (2) As soon as possible after the first day of each month,
19beginning July 1, 1997 and ending on July 6, 2017 (the
20effective date of Public Act 100-23) this amendatory Act of the
21100th General Assembly, upon certification of the Department of
22Revenue, the Comptroller shall order transferred and the
23Treasurer shall transfer from the General Revenue Fund to the
24Tourism Promotion Fund an amount equal to 8% of the net revenue
25realized from the Hotel Operators' Occupation Tax plus an
26amount equal to 8% of the net revenue realized from any tax

 

 

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1imposed under Section 4.05 of the Chicago World's Fair-1992
2Authority Act during the preceding month. Beginning on the
3effective date of this amendatory Act of the 100th General
4Assembly, 8% of net revenue realized from the Hotel Operators'
5Occupation Tax Act shall be deposited directly into the Tourism
6Promotion Fund as provided in Section 6 of the Hotel Operators'
7Occupation Tax Act. "Net revenue realized for a month" means
8the revenue collected by the State under that Act during the
9previous month less the amount paid out during that same month
10as refunds to taxpayers for overpayment of liability under that
11Act.
12    All monies deposited in the Tourism Promotion Fund under
13this subsection (2) shall be used solely as provided in this
14subsection to advertise and promote tourism throughout
15Illinois. Appropriations of monies deposited in the Tourism
16Promotion Fund pursuant to this subsection (2) shall be used
17solely for advertising to promote tourism, including but not
18limited to advertising production and direct advertisement
19costs, but shall not be used to employ any additional staff,
20finance any individual event, or lease, rent or purchase any
21physical facilities. The Department shall coordinate its
22advertising under this subsection (2) with other public and
23private entities in the State engaged in similar promotion
24activities. Print or electronic media production made pursuant
25to this subsection (2) for advertising promotion shall not
26contain or include the physical appearance of or reference to

 

 

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1the name or position of any public officer. "Public officer"
2means a person who is elected to office pursuant to statute, or
3who is appointed to an office which is established, and the
4qualifications and duties of which are prescribed, by statute,
5to discharge a public duty for the State or any of its
6political subdivisions.
7    (3) Notwithstanding anything in this Section to the
8contrary, amounts transferred from the General Revenue Fund to
9the Tourism Promotion Fund pursuant to this Section shall not
10exceed $26,300,000 in State fiscal year 2012.
11    (4) (Blank). As soon as possible after the first day of
12each month, beginning July 1, 2017, if the amount of revenue
13deposited into the Tourism Promotion Fund under subsection (c)
14of Section 6 of the Hotel Operators' Occupation Tax Act is less
15than 21% of the net revenue realized from the Hotel Operators'
16Occupation Tax during the preceding month, then, upon
17certification of the Department of Revenue, the State
18Comptroller shall direct and the State Treasurer shall transfer
19from the General Revenue Fund to the Tourism Promotion Fund an
20amount equal to the difference between 21% of the net revenue
21realized from the Hotel Operators' Occupation Tax during the
22preceding month and the amount of revenue deposited into the
23Tourism Promotion Fund under subsection (c) of Section 6 of the
24Hotel Operators' Occupation Tax Act.
25(Source: P.A. 100-23, eff. 7-6-17.)
 

 

 

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1    Section 15. The Hotel Operators' Occupation Tax Act is
2amended by changing Section 6 as follows:
 
3    (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
4    Sec. 6. Filing of returns and distribution of proceeds.
5    Except as provided hereinafter in this Section, on or
6before the last day of each calendar month, every person
7engaged in the business of renting, leasing or letting rooms in
8a hotel in this State during the preceding calendar month shall
9file a return with the Department, stating:
10        1. The name of the operator;
11        2. His residence address and the address of his
12    principal place of business and the address of the
13    principal place of business (if that is a different
14    address) from which he engages in the business of renting,
15    leasing or letting rooms in a hotel in this State;
16        3. Total amount of rental receipts received by him
17    during the preceding calendar month from renting, leasing
18    or letting rooms during such preceding calendar month;
19        4. Total amount of rental receipts received by him
20    during the preceding calendar month from renting, leasing
21    or letting rooms to permanent residents during such
22    preceding calendar month;
23        5. Total amount of other exclusions from gross rental
24    receipts allowed by this Act;
25        6. Gross rental receipts which were received by him

 

 

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1    during the preceding calendar month and upon the basis of
2    which the tax is imposed;
3        7. The amount of tax due;
4        8. Such other reasonable information as the Department
5    may require.
6    If the operator's average monthly tax liability to the
7Department does not exceed $200, the Department may authorize
8his returns to be filed on a quarter annual basis, with the
9return for January, February and March of a given year being
10due by April 30 of such year; with the return for April, May
11and June of a given year being due by July 31 of such year; with
12the return for July, August and September of a given year being
13due by October 31 of such year, and with the return for
14October, November and December of a given year being due by
15January 31 of the following year.
16    If the operator's average monthly tax liability to the
17Department does not exceed $50, the Department may authorize
18his returns to be filed on an annual basis, with the return for
19a given year being due by January 31 of the following year.
20    Such quarter annual and annual returns, as to form and
21substance, shall be subject to the same requirements as monthly
22returns.
23    Notwithstanding any other provision in this Act concerning
24the time within which an operator may file his return, in the
25case of any operator who ceases to engage in a kind of business
26which makes him responsible for filing returns under this Act,

 

 

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1such operator shall file a final return under this Act with the
2Department not more than 1 month after discontinuing such
3business.
4    Where the same person has more than 1 business registered
5with the Department under separate registrations under this
6Act, such person shall not file each return that is due as a
7single return covering all such registered businesses, but
8shall file separate returns for each such registered business.
9    In his return, the operator shall determine the value of
10any consideration other than money received by him in
11connection with the renting, leasing or letting of rooms in the
12course of his business and he shall include such value in his
13return. Such determination shall be subject to review and
14revision by the Department in the manner hereinafter provided
15for the correction of returns.
16    Where the operator is a corporation, the return filed on
17behalf of such corporation shall be signed by the president,
18vice-president, secretary or treasurer or by the properly
19accredited agent of such corporation.
20    The person filing the return herein provided for shall, at
21the time of filing such return, pay to the Department the
22amount of tax herein imposed. The operator filing the return
23under this Section shall, at the time of filing such return,
24pay to the Department the amount of tax imposed by this Act
25less a discount of 2.1% or $25 per calendar year, whichever is
26greater, which is allowed to reimburse the operator for the

 

 

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1expenses incurred in keeping records, preparing and filing
2returns, remitting the tax and supplying data to the Department
3on request.
4    There shall be deposited in the Build Illinois Fund in the
5State Treasury for each State fiscal year 40% of the amount of
6total net proceeds from the tax imposed by subsection (a) of
7Section 3. Of the remaining 60%, $5,000,000 shall be deposited
8in the Illinois Sports Facilities Fund and credited to the
9Subsidy Account each fiscal year by making monthly deposits in
10the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
11such deposits for prior months, and an additional $8,000,000
12shall be deposited in the Illinois Sports Facilities Fund and
13credited to the Advance Account each fiscal year by making
14monthly deposits in the amount of 1/8 of $8,000,000 plus any
15cumulative deficiencies in such deposits for prior months;
16provided, that for fiscal years ending after June 30, 2001, the
17amount to be so deposited into the Illinois Sports Facilities
18Fund and credited to the Advance Account each fiscal year shall
19be increased from $8,000,000 to the then applicable Advance
20Amount and the required monthly deposits beginning with July
212001 shall be in the amount of 1/8 of the then applicable
22Advance Amount plus any cumulative deficiencies in those
23deposits for prior months. (The deposits of the additional
24$8,000,000 or the then applicable Advance Amount, as
25applicable, during each fiscal year shall be treated as
26advances of funds to the Illinois Sports Facilities Authority

 

 

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1for its corporate purposes to the extent paid to the Authority
2or its trustee and shall be repaid into the General Revenue
3Fund in the State Treasury by the State Treasurer on behalf of
4the Authority pursuant to Section 19 of the Illinois Sports
5Facilities Authority Act, as amended. If in any fiscal year the
6full amount of the then applicable Advance Amount is not repaid
7into the General Revenue Fund, then the deficiency shall be
8paid from the amount in the Local Government Distributive Fund
9that would otherwise be allocated to the City of Chicago under
10the State Revenue Sharing Act.)
11    For purposes of the foregoing paragraph, the term "Advance
12Amount" means, for fiscal year 2002, $22,179,000, and for
13subsequent fiscal years through fiscal year 2032, 105.615% of
14the Advance Amount for the immediately preceding fiscal year,
15rounded up to the nearest $1,000.
16    Of the remaining 60% of the amount of total net proceeds
17prior to August 1, 2011 from the tax imposed by subsection (a)
18of Section 3 after all required deposits in the Illinois Sports
19Facilities Fund, the amount equal to 8% of the net revenue
20realized from this Act plus an amount equal to 8% of the net
21revenue realized from any tax imposed under Section 4.05 of the
22Chicago World's Fair-1992 Authority Act during the preceding
23month shall be deposited in the Local Tourism Fund each month
24for purposes authorized by Section 605-705 of the Department of
25Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
26the remaining 60% of the amount of total net proceeds beginning

 

 

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1on August 1, 2011 from the tax imposed by subsection (a) of
2Section 3 after all required deposits in the Illinois Sports
3Facilities Fund, an amount equal to 8% of the net revenue
4realized from this Act plus an amount equal to 8% of the net
5revenue realized from any tax imposed under Section 4.05 of the
6Chicago World's Fair-1992 Authority Act during the preceding
7month shall be deposited as follows: 18% of such amount shall
8be deposited into the Chicago Travel Industry Promotion Fund
9for the purposes described in subsection (n) of Section 5 of
10the Metropolitan Pier and Exposition Authority Act and the
11remaining 82% of such amount shall be deposited into the Local
12Tourism Fund each month for purposes authorized by Section
13605-705 of the Department of Commerce and Economic Opportunity
14Law. Beginning on August 1, 1999 and ending on July 31, 2011,
15an amount equal to 4.5% of the net revenue realized from the
16Hotel Operators' Occupation Tax Act during the preceding month
17shall be deposited into the International Tourism Fund for the
18purposes authorized in Section 605-707 of the Department of
19Commerce and Economic Opportunity Law. Beginning on August 1,
202011, an amount equal to 4.5% of the net revenue realized from
21this Act during the preceding month shall be deposited as
22follows: 55% of such amount shall be deposited into the Chicago
23Travel Industry Promotion Fund for the purposes described in
24subsection (n) of Section 5 of the Metropolitan Pier and
25Exposition Authority Act and the remaining 45% of such amount
26deposited into the International Tourism Fund for the purposes

 

 

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1authorized in Section 605-707 of the Department of Commerce and
2Economic Opportunity Law. Beginning on the effective date of
3this amendatory Act of the 100th General Assembly, after all
4required deposits into the Illinois Sports Facilities Fund, the
5Local Tourism Fund, the Chicago Travel Industry Promotion Fund,
6and the International Tourism Fund have been made: (1) 13% of
7the net revenue realized from this Act shall be deposited
8directly into the Tourism Promotion Fund to be used as provided
9in paragraph (1) of Section 4a of the Illinois Promotion Act;
10and (2) 8% of the net revenue realized from this Act shall be
11deposited directly into the Tourism Promotion Fund to be used
12as provided in paragraph (2) of Section 4a of the Illinois
13Promotion Act. "Net revenue realized for a month" means the
14revenue collected by the State under that Act during the
15previous month less the amount paid out during that same month
16as refunds to taxpayers for overpayment of liability under that
17Act.
18    After making all these deposits, all other proceeds of the
19tax imposed under subsection (a) of Section 3 shall be
20deposited in the Tourism Promotion Fund in the State Treasury.
21All moneys received by the Department from the additional tax
22imposed under subsection (b) of Section 3 shall be deposited
23into the Build Illinois Fund in the State Treasury.
24    The Department may, upon separate written notice to a
25taxpayer, require the taxpayer to prepare and file with the
26Department on a form prescribed by the Department within not

 

 

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1less than 60 days after receipt of the notice an annual
2information return for the tax year specified in the notice.
3Such annual return to the Department shall include a statement
4of gross receipts as shown by the operator's last State income
5tax return. If the total receipts of the business as reported
6in the State income tax return do not agree with the gross
7receipts reported to the Department for the same period, the
8operator shall attach to his annual information return a
9schedule showing a reconciliation of the 2 amounts and the
10reasons for the difference. The operator's annual information
11return to the Department shall also disclose pay roll
12information of the operator's business during the year covered
13by such return and any additional reasonable information which
14the Department deems would be helpful in determining the
15accuracy of the monthly, quarterly or annual tax returns by
16such operator as hereinbefore provided for in this Section.
17    If the annual information return required by this Section
18is not filed when and as required the taxpayer shall be liable
19for a penalty in an amount determined in accordance with
20Section 3-4 of the Uniform Penalty and Interest Act until such
21return is filed as required, the penalty to be assessed and
22collected in the same manner as any other penalty provided for
23in this Act.
24    The chief executive officer, proprietor, owner or highest
25ranking manager shall sign the annual return to certify the
26accuracy of the information contained therein. Any person who

 

 

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1willfully signs the annual return containing false or
2inaccurate information shall be guilty of perjury and punished
3accordingly. The annual return form prescribed by the
4Department shall include a warning that the person signing the
5return may be liable for perjury.
6    The foregoing portion of this Section concerning the filing
7of an annual information return shall not apply to an operator
8who is not required to file an income tax return with the
9United States Government.
10(Source: P.A. 100-23, eff. 7-6-17.)
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.".