Sen. Thomas Cullerton

Filed: 5/13/2014

 

 


 

 


 
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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 Sections 8-3-14 and 8-3-14a and by adding Sections
68-3-14b and 8-3-14c as follows:
 
7    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
8    Sec. 8-3-14. Municipal hotel operators' occupation tax.
9The corporate authorities of any municipality may impose a tax
10upon all persons engaged in such municipality in the business
11of renting, leasing or letting rooms in a hotel, as defined in
12"The Hotel Operators' Occupation Tax Act," at a rate not to
13exceed 6% in the City of East Peoria and in the Village of
14Morton and 5% in all other municipalities of the gross rental
15receipts from such renting, leasing or letting, excluding,
16however, from gross rental receipts, the proceeds of such

 

 

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1renting, leasing or letting to permanent residents of that
2hotel and proceeds from the tax imposed under subsection (c) of
3Section 13 of the Metropolitan Pier and Exposition Authority
4Act, and may provide for the administration and enforcement of
5the tax, and for the collection thereof from the persons
6subject to the tax, as the corporate authorities determine to
7be necessary or practicable for the effective administration of
8the tax. The municipality may not impose a tax under this
9Section if it imposes a tax under Section 8-3-14a.
10    Persons subject to any tax imposed pursuant to authority
11granted by this Section may reimburse themselves for their tax
12liability for such tax by separately stating such tax as an
13additional charge, which charge may be stated in combination,
14in a single amount, with State tax imposed under "The Hotel
15Operators' Occupation Tax Act".
16    Nothing in this Section shall be construed to authorize a
17municipality to impose a tax upon the privilege of engaging in
18any business which under the constitution of the United States
19may not be made the subject of taxation by this State.
20    Except as otherwise provided in this Division, the The
21amounts collected by any municipality pursuant to this Section
22shall be expended by the municipality solely to promote tourism
23and conventions within that municipality or otherwise to
24attract nonresident overnight visitors to the municipality.
25    No funds received pursuant to this Section shall be used to
26advertise for or otherwise promote new competition in the hotel

 

 

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1business.
2(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
 
3    (65 ILCS 5/8-3-14a)
4    Sec. 8-3-14a. Municipal hotel use tax.
5    (a) The corporate authorities of any municipality may
6impose a tax upon the privilege of renting or leasing rooms in
7a hotel within the municipality at a rate not to exceed 5% of
8the rental or lease payment. The corporate authorities may
9provide for the administration and enforcement of the tax and
10for the collection thereof from the persons subject to the tax,
11as the corporate authorities determine to be necessary or
12practical for the effective administration of the tax.
13    (b) Each hotel in the municipality shall collect the tax
14from the person making the rental or lease payment at the time
15that the payment is tendered to the hotel. The hotel shall, as
16trustee, remit the tax to the municipality.
17    (c) The tax authorized under this Section does not apply to
18any rental or lease payment by a permanent resident of that
19hotel or to any payment made to any hotel that is subject to
20the tax imposed under subsection (c) of Section 13 of the
21Metropolitan Pier and Exposition Authority Act. A municipality
22may not impose a tax under this Section if it imposes a tax
23under Section 8-3-14. Nothing in this Section may be construed
24to authorize a municipality to impose a tax upon the privilege
25of engaging in any business that under the Constitution of the

 

 

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1United States may not be made the subject of taxation by this
2State.
3    (d) Except as otherwise provided in this Division, the The
4moneys collected by a municipality under this Section may be
5expended solely to promote tourism and conventions within that
6municipality or otherwise to attract nonresident overnight
7visitors to the municipality. No moneys received under this
8Section may be used to advertise for or otherwise promote new
9competition in the hotel business.
10    (e) As used in this Section, "hotel" has the meaning set
11forth in Section 2 of the Hotel Operators' Occupation Tax Act.
12(Source: P.A. 96-238, eff. 8-11-09.)
 
13    (65 ILCS 5/8-3-14b new)
14    Sec. 8-3-14b. Municipal hotel operators' tax in DuPage
15County. For any municipality located within DuPage County, not
16less than 75% of the amounts collected pursuant to Section
178-3-14 shall be expended by the municipality to promote tourism
18and conventions within that municipality or otherwise to
19attract nonresident overnight visitors to the municipality,
20and the remainder of the amounts collected by a municipality
21within DuPage County pursuant to Section 8-3-14 may be expended
22by the municipality for economic development or capital
23infrastructure.
24    This Section is repealed on December 31, 2016.
 

 

 

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1    (65 ILCS 5/8-3-14c new)
2    Sec. 8-3-14c. Municipal hotel use tax in DuPage County. For
3any municipality located within DuPage County, not less than
475% of the amounts collected pursuant to Section 8-3-14a shall
5be expended by the municipality to promote tourism and
6conventions within that municipality or otherwise to attract
7nonresident overnight visitors to the municipality, and the
8remainder of the amounts collected by a municipality within
9DuPage County pursuant to Section 8-3-14a may be expended by
10the municipality for economic development or capital
11infrastructure.
12    This Section is repealed on December 31, 2016.".