Sen. Thomas Cullerton

Filed: 4/25/2014

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 508

2    AMENDMENT NO. ______. Amend Senate Bill 508 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Illinois Municipal Code is amended by
5changing Section 8-3-14 and Section 8-3-14a as follows:
 
6    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
7    Sec. 8-3-14. Municipal hotel operators' occupation tax.
8The corporate authorities of any municipality may impose a tax
9upon all persons engaged in such municipality in the business
10of renting, leasing or letting rooms in a hotel, as defined in
11"The Hotel Operators' Occupation Tax Act," at a rate not to
12exceed 6% in the City of East Peoria and in the Village of
13Morton and 5% in all other municipalities of the gross rental
14receipts from such renting, leasing or letting, excluding,
15however, from gross rental receipts, the proceeds of such
16renting, leasing or letting to permanent residents of that

 

 

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1hotel and proceeds from the tax imposed under subsection (c) of
2Section 13 of the Metropolitan Pier and Exposition Authority
3Act, and may provide for the administration and enforcement of
4the tax, and for the collection thereof from the persons
5subject to the tax, as the corporate authorities determine to
6be necessary or practicable for the effective administration of
7the tax. The municipality may not impose a tax under this
8Section if it imposes a tax under Section 8-3-14a.
9    Persons subject to any tax imposed pursuant to authority
10granted by this Section may reimburse themselves for their tax
11liability for such tax by separately stating such tax as an
12additional charge, which charge may be stated in combination,
13in a single amount, with State tax imposed under "The Hotel
14Operators' Occupation Tax Act".
15    Nothing in this Section shall be construed to authorize a
16municipality to impose a tax upon the privilege of engaging in
17any business which under the constitution of the United States
18may not be made the subject of taxation by this State.
19    Except as otherwise provided in this paragraph, the The
20amounts collected by any municipality pursuant to this Section
21shall be expended by the municipality solely to promote tourism
22and conventions within that municipality or otherwise to
23attract nonresident overnight visitors to the municipality.
24For any municipality located within DuPage County, not less
25than 50% of the amounts collected pursuant to this Section
26shall be expended by the municipality to promote tourism and

 

 

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1conventions within that municipality or otherwise to attract
2nonresident overnight visitors to the municipality, and the
3remainder of the amounts collected by a municipality within
4DuPage County pursuant to this Section may be expended by the
5municipality for economic development or capital
6infrastructure.
7    No funds received pursuant to this Section shall be used to
8advertise for or otherwise promote new competition in the hotel
9business.
10(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
 
11    (65 ILCS 5/8-3-14a)
12    Sec. 8-3-14a. Municipal hotel use tax.
13    (a) The corporate authorities of any municipality may
14impose a tax upon the privilege of renting or leasing rooms in
15a hotel within the municipality at a rate not to exceed 5% of
16the rental or lease payment. The corporate authorities may
17provide for the administration and enforcement of the tax and
18for the collection thereof from the persons subject to the tax,
19as the corporate authorities determine to be necessary or
20practical for the effective administration of the tax.
21    (b) Each hotel in the municipality shall collect the tax
22from the person making the rental or lease payment at the time
23that the payment is tendered to the hotel. The hotel shall, as
24trustee, remit the tax to the municipality.
25    (c) The tax authorized under this Section does not apply to

 

 

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1any rental or lease payment by a permanent resident of that
2hotel or to any payment made to any hotel that is subject to
3the tax imposed under subsection (c) of Section 13 of the
4Metropolitan Pier and Exposition Authority Act. A municipality
5may not impose a tax under this Section if it imposes a tax
6under Section 8-3-14. Nothing in this Section may be construed
7to authorize a municipality to impose a tax upon the privilege
8of engaging in any business that under the Constitution of the
9United States may not be made the subject of taxation by this
10State.
11    (d) Except as otherwise provided in this subsection, the
12The moneys collected by a municipality under this Section may
13be expended solely to promote tourism and conventions within
14that municipality or otherwise to attract nonresident
15overnight visitors to the municipality. For any municipality
16located within DuPage County, not less than 50% of the amounts
17collected pursuant to this Section shall be expended by the
18municipality to promote tourism and conventions within that
19municipality or otherwise to attract nonresident overnight
20visitors to the municipality, and the remainder of the amounts
21collected by a municipality within DuPage County pursuant to
22this Section may be expended by the municipality for economic
23development or capital infrastructure. No moneys received
24under this Section may be used to advertise for or otherwise
25promote new competition in the hotel business.
26    (e) As used in this Section, "hotel" has the meaning set

 

 

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1forth in Section 2 of the Hotel Operators' Occupation Tax Act.
2(Source: P.A. 96-238, eff. 8-11-09.)".