93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4979

 

Introduced 02/05/04, by Eileen Lyons

 

SYNOPSIS AS INTRODUCED:
 
65 ILCS 5/8-3-14   from Ch. 24, par. 8-3-14

    Amends the Illinois Municipal Code concerning the hotel operators' occupation tax. Requires that a municipality use the tax revenue to promote, among other things, economic development.


LRB093 19588 MKM 45329 b

 

 

A BILL FOR

 

HB4979 LRB093 19588 MKM 45329 b

1     AN ACT concerning municipalities.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Illinois Municipal Code is amended by
5 changing Section 8-3-14 as follows:
 
6     (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
7     Sec. 8-3-14. The corporate authorities of any municipality
8 may impose a tax upon all persons engaged in such municipality
9 in the business of renting, leasing or letting rooms in a
10 hotel, as defined in "The Hotel Operators' Occupation Tax Act,"
11 at a rate not to exceed 5% of the gross rental receipts from
12 such renting, leasing or letting, excluding, however, from
13 gross rental receipts, the proceeds of such renting, leasing or
14 letting to permanent residents of that hotel and proceeds from
15 the tax imposed under subsection (c) of Section 13 of the
16 Metropolitan Pier and Exposition Authority Act, and may provide
17 for the administration and enforcement of the tax, and for the
18 collection thereof from the persons subject to the tax, as the
19 corporate authorities determine to be necessary or practicable
20 for the effective administration of the tax.
21     Persons subject to any tax imposed pursuant to authority
22 granted by this Section may reimburse themselves for their tax
23 liability for such tax by separately stating such tax as an
24 additional charge, which charge may be stated in combination,
25 in a single amount, with State tax imposed under "The Hotel
26 Operators' Occupation Tax Act".
27     Nothing in this Section shall be construed to authorize a
28 municipality to impose a tax upon the privilege of engaging in
29 any business which under the constitution of the United States
30 may not be made the subject of taxation by this State.
31     The amounts collected by any municipality pursuant to this
32 Section shall be expended by the municipality solely to promote

 

 

HB4979 - 2 - LRB093 19588 MKM 45329 b

1 economic development, tourism, and conventions within that
2 municipality or otherwise to attract nonresident overnight
3 visitors to the municipality.
4     No funds received pursuant to this Section shall be used to
5 advertise for or otherwise promote new competition in the hotel
6 business.
7 (Source: P.A. 87-733.)