Sen. Toi W. Hutchinson

Filed: 3/8/2013

 

 


 

 


 
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1
AMENDMENT TO SENATE BILL 1162

2    AMENDMENT NO. ______. Amend Senate Bill 1162 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Hotel Operators' Occupation Tax Act is
5amended by changing Section 3 as follows:
 
6    (35 ILCS 145/3)  (from Ch. 120, par. 481b.33)
7    Sec. 3. Rate; exemptions Exemption.
8    (a) A tax is imposed upon persons engaged in the business
9of renting, leasing or letting rooms in a hotel at the rate of
105% of 94% of the gross rental receipts from such renting,
11leasing or letting, excluding, however, from gross rental
12receipts, the proceeds of such renting, leasing or letting to
13permanent residents of that hotel and proceeds from the tax
14imposed under subsection (c) of Section 13 of the Metropolitan
15Pier and Exposition Authority Act.
16    (b) Commencing on the first day of the first month after

 

 

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1the month this amendatory Act of 1984 becomes law, there shall
2be imposed an additional tax upon persons engaged in the
3business of renting, leasing or letting rooms in a hotel at the
4rate of 1% of 94% of the gross rental receipts from such
5renting, leasing or letting, excluding, however, from gross
6rental receipts, the proceeds of such renting, leasing or
7letting to permanent residents of that hotel and proceeds from
8the tax imposed under subsection (c) of Section 13 of the
9Metropolitan Pier and Exposition Authority Act.
10    (c) No funds received pursuant to this Act shall be used to
11advertise for or otherwise promote new competition in the hotel
12business.
13    (d) However, such tax is not imposed upon the privilege of
14engaging in any business in Interstate Commerce or otherwise,
15which business may not, under the Constitution and Statutes of
16the United States, be made the subject of taxation by this
17State. In addition, the tax is not imposed upon gross rental
18receipts for which the hotel operator is prohibited from
19obtaining reimbursement for the tax from the customer by reason
20of a federal treaty.
21    (e) Persons subject to the tax imposed by this Act may
22reimburse themselves for their tax liability under this Act by
23separately stating such tax as an additional charge, which
24charge may be stated in combination, in a single amount, with
25any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
26Illinois Municipal Code, and Section 25.05-10 of "An Act to

 

 

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1revise the law in relation to counties".
2    (f) If any hotel operator collects an amount (however
3designated) which purports to reimburse such operator for hotel
4operators' occupation tax liability measured by receipts which
5are not subject to hotel operators' occupation tax, or if any
6hotel operator, in collecting an amount (however designated)
7which purports to reimburse such operator for hotel operators'
8occupation tax liability measured by receipts which are subject
9to tax under this Act, collects more from the customer than the
10operators' hotel operators' occupation tax liability in the
11transaction is, the customer shall have a legal right to claim
12a refund of such amount from such operator. However, if such
13amount is not refunded to the customer for any reason, the
14hotel operator is liable to pay such amount to the Department.
15    (g) Notwithstanding any other provision of law, the tax is
16not imposed on the renting, leasing, or letting of hotel rooms
17to the American Red Cross for the provision or coordination of
18disaster relief services.
19(Source: P.A. 87-733.)
 
20    Section 10. The Counties Code is amended by changing
21Section 5-1030 as follows:
 
22    (55 ILCS 5/5-1030)  (from Ch. 34, par. 5-1030)
23    Sec. 5-1030. Hotel rooms, tax on gross rental receipts. The
24corporate authorities of any county may by ordinance impose a

 

 

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1tax upon all persons engaged in such county in the business of
2renting, leasing or letting rooms in a hotel which is not
3located within a city, village, or incorporated town that
4imposes a tax under Section 8-3-14 of the Illinois Municipal
5Code, as defined in "The Hotel Operators' Occupation Tax Act",
6at a rate not to exceed 5% of the gross rental receipts from
7such renting, leasing or letting, excluding, however, from
8gross rental receipts, the proceeds of such renting, leasing or
9letting to permanent residents of that hotel, and may provide
10for the administration and enforcement of the tax, and for the
11collection thereof from the persons subject to the tax, as the
12corporate authorities determine to be necessary or practicable
13for the effective administration of the tax.
14    Persons subject to any tax imposed pursuant to authority
15granted by this Section may reimburse themselves for their tax
16liability for such tax by separately stating such tax as an
17additional charge, which charge may be stated in combination,
18in a single amount, with State tax imposed under "The Hotel
19Operators' Occupation Tax Act".
20    Nothing in this Section shall be construed to authorize a
21county to impose a tax upon the privilege of engaging in any
22business which under the Constitution of the United States may
23not be made the subject of taxation by this State.
24    An ordinance or resolution imposing a tax hereunder or
25effecting a change in the rate thereof shall be effective on
26the first day of the calendar month next following its passage

 

 

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1and required publication.
2    The amounts collected by any county pursuant to this
3Section shall be expended to promote tourism; conventions;
4expositions; theatrical, sports and cultural activities within
5that county or otherwise to attract nonresident overnight
6visitors to the county.
7    Any county may agree with any unit of local government,
8including any authority defined as a metropolitan exposition,
9auditorium and office building authority, fair and exposition
10authority, exposition and auditorium authority, or civic
11center authority created pursuant to provisions of Illinois law
12and the territory of which unit of local government or
13authority is co-extensive with or wholly within such county, to
14impose and collect for a period not to exceed 40 years, any
15portion or all of the tax authorized pursuant to this Section
16and to transmit such tax so collected to such unit of local
17government or authority. The amount so paid shall be expended
18by any such unit of local government or authority for the
19purposes for which such tax is authorized. Any such agreement
20must be authorized by resolution or ordinance, as the case may
21be, of such county and unit of local government or authority,
22and such agreement may provide for the irrevocable imposition
23and collection of said tax at such rate, or amount as limited
24by a given rate, as may be agreed upon for the full period of
25time set forth in such agreement; and such agreement may
26further provide for any other terms as deemed necessary or

 

 

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1advisable by such county and such unit of local government or
2authority. Any such agreement shall be binding and enforceable
3by either party to such agreement. Such agreement entered into
4pursuant to this Section shall not in any event constitute an
5indebtedness of such county subject to any limitation imposed
6by statute or otherwise.
7    Notwithstanding any other provision of law, the tax is not
8imposed on the renting, leasing, or letting of hotel rooms to
9the American Red Cross for the provision or coordination of
10disaster relief services.
11(Source: P.A. 86-962.)
 
12    Section 15. The Illinois Municipal Code is amended by
13changing Sections 8-3-14, 8-3-14a, and 11-74.3-6 as follows:
 
14    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
15    Sec. 8-3-14. Municipal hotel operators' occupation tax.
16The corporate authorities of any municipality may impose a tax
17upon all persons engaged in such municipality in the business
18of renting, leasing or letting rooms in a hotel, as defined in
19"The Hotel Operators' Occupation Tax Act," at a rate not to
20exceed 6% in the City of East Peoria and in the Village of
21Morton and 5% in all other municipalities of the gross rental
22receipts from such renting, leasing or letting, excluding,
23however, from gross rental receipts, the proceeds of such
24renting, 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    The amounts collected by any municipality pursuant to this
20Section shall be expended by the municipality solely to promote
21tourism and conventions within that municipality or otherwise
22to attract nonresident overnight visitors to the municipality.
23    No funds received pursuant to this Section shall be used to
24advertise for or otherwise promote new competition in the hotel
25business.
26    Notwithstanding any other provision of law, the tax is not

 

 

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

 

 

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1to authorize a municipality to impose a tax upon the privilege
2of engaging in any business that under the Constitution of the
3United States may not be made the subject of taxation by this
4State.
5    (c-5) Notwithstanding any other provision of law, the tax
6is not imposed on the renting or leasing of hotel rooms by the
7American Red Cross for the provision or coordination of
8disaster relief services.
9    (d) The moneys collected by a municipality under this
10Section may be expended solely to promote tourism and
11conventions within that municipality or otherwise to attract
12nonresident overnight visitors to the municipality. No moneys
13received under this Section may be used to advertise for or
14otherwise promote new competition in the hotel business.
15    (e) As used in this Section, "hotel" has the meaning set
16forth in Section 2 of the Hotel Operators' Occupation Tax Act.
17(Source: P.A. 96-238, eff. 8-11-09.)
 
18    (65 ILCS 5/11-74.3-6)
19    Sec. 11-74.3-6. Business district revenue and obligations;
20business district tax allocation fund.
21    (a) If the corporate authorities of a municipality have
22approved a business district plan, have designated a business
23district, and have elected to impose a tax by ordinance
24pursuant to subsection (10) or (11) of Section 11-74.3-3, then
25each year after the date of the approval of the ordinance but

 

 

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1terminating upon the date all business district project costs
2and all obligations paying or reimbursing business district
3project costs, if any, have been paid, but in no event later
4than the dissolution date, all amounts generated by the
5retailers' occupation tax and service occupation tax shall be
6collected and the tax shall be enforced by the Department of
7Revenue in the same manner as all retailers' occupation taxes
8and service occupation taxes imposed in the municipality
9imposing the tax and all amounts generated by the hotel
10operators' occupation tax shall be collected and the tax shall
11be enforced by the municipality in the same manner as all hotel
12operators' occupation taxes imposed in the municipality
13imposing the tax. The corporate authorities of the municipality
14shall deposit the proceeds of the taxes imposed under
15subsections (10) and (11) of Section 11-74.3-3 into a special
16fund of the municipality called the "[Name of] Business
17District Tax Allocation Fund" for the purpose of paying or
18reimbursing business district project costs and obligations
19incurred in the payment of those costs.
20    (b) The corporate authorities of a municipality that has
21designated a business district under this Law may, by
22ordinance, impose a Business District Retailers' Occupation
23Tax upon all persons engaged in the business of selling
24tangible personal property, other than an item of tangible
25personal property titled or registered with an agency of this
26State's government, at retail in the business district at a

 

 

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1rate not to exceed 1% of the gross receipts from the sales made
2in the course of such business, to be imposed only in 0.25%
3increments. The tax may not be imposed on food for human
4consumption that is to be consumed off the premises where it is
5sold (other than alcoholic beverages, soft drinks, and food
6that has been prepared for immediate consumption),
7prescription and nonprescription medicines, drugs, medical
8appliances, modifications to a motor vehicle for the purpose of
9rendering it usable by a disabled person, and insulin, urine
10testing materials, syringes, and needles used by diabetics, for
11human use.
12    The tax imposed under this subsection and all civil
13penalties that may be assessed as an incident thereof shall be
14collected and enforced by the Department of Revenue. The
15certificate of registration that is issued by the Department to
16a retailer under the Retailers' Occupation Tax Act shall permit
17the retailer to engage in a business that is taxable under any
18ordinance or resolution enacted pursuant to this subsection
19without registering separately with the Department under such
20ordinance or resolution or under this subsection. The
21Department of Revenue shall have full power to administer and
22enforce this subsection; to collect all taxes and penalties due
23under this subsection in the manner hereinafter provided; and
24to determine all rights to credit memoranda arising on account
25of the erroneous payment of tax or penalty under this
26subsection. In the administration of, and compliance with, this

 

 

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1subsection, the Department and persons who are subject to this
2subsection shall have the same rights, remedies, privileges,
3immunities, powers and duties, and be subject to the same
4conditions, restrictions, limitations, penalties, exclusions,
5exemptions, and definitions of terms and employ the same modes
6of procedure, as are prescribed in Sections 1, 1a through 1o, 2
7through 2-65 (in respect to all provisions therein other than
8the State rate of tax), 2c through 2h, 3 (except as to the
9disposition of taxes and penalties collected), 4, 5, 5a, 5c,
105d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
1112, 13, and 14 of the Retailers' Occupation Tax Act and all
12provisions of the Uniform Penalty and Interest Act, as fully as
13if those provisions were set forth herein.
14    Persons subject to any tax imposed under this subsection
15may reimburse themselves for their seller's tax liability under
16this subsection by separately stating the tax as an additional
17charge, which charge may be stated in combination, in a single
18amount, with State taxes that sellers are required to collect
19under the Use Tax Act, in accordance with such bracket
20schedules as the Department may prescribe.
21    Whenever the Department determines that a refund should be
22made under this subsection to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause the order to be drawn for the
25amount specified and to the person named in the notification
26from the Department. The refund shall be paid by the State

 

 

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1Treasurer out of the business district retailers' occupation
2tax fund.
3    The Department shall immediately pay over to the State
4Treasurer, ex officio, as trustee, all taxes, penalties, and
5interest collected under this subsection for deposit into the
6business district retailers' occupation tax fund.
7    As soon as possible after the first day of each month,
8beginning January 1, 2011, upon certification of the Department
9of Revenue, the Comptroller shall order transferred, and the
10Treasurer shall transfer, to the STAR Bonds Revenue Fund the
11local sales tax increment, as defined in the Innovation
12Development and Economy Act, collected under this subsection
13during the second preceding calendar month for sales within a
14STAR bond district.
15    After the monthly transfer to the STAR Bonds Revenue Fund,
16on or before the 25th day of each calendar month, the
17Department shall prepare and certify to the Comptroller the
18disbursement of stated sums of money to named municipalities
19from the business district retailers' occupation tax fund, the
20municipalities to be those from which retailers have paid taxes
21or penalties under this subsection to the Department during the
22second preceding calendar month. The amount to be paid to each
23municipality shall be the amount (not including credit
24memoranda) collected under this subsection during the second
25preceding calendar month by the Department plus an amount the
26Department determines is necessary to offset any amounts that

 

 

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1were erroneously paid to a different taxing body, and not
2including an amount equal to the amount of refunds made during
3the second preceding calendar month by the Department, less 2%
4of that amount, which shall be deposited into the Tax
5Compliance and Administration Fund and shall be used by the
6Department, subject to appropriation, to cover the costs of the
7Department in administering and enforcing the provisions of
8this subsection, on behalf of such municipality, and not
9including any amount that the Department determines is
10necessary to offset any amounts that were payable to a
11different taxing body but were erroneously paid to the
12municipality, and not including any amounts that are
13transferred to the STAR Bonds Revenue Fund. Within 10 days
14after receipt by the Comptroller of the disbursement
15certification to the municipalities provided for in this
16subsection to be given to the Comptroller by the Department,
17the Comptroller shall cause the orders to be drawn for the
18respective amounts in accordance with the directions contained
19in the certification. The proceeds of the tax paid to
20municipalities under this subsection shall be deposited into
21the Business District Tax Allocation Fund by the municipality.
22    An ordinance imposing or discontinuing the tax under this
23subsection or effecting a change in the rate thereof shall
24either (i) be adopted and a certified copy thereof filed with
25the Department on or before the first day of April, whereupon
26the Department, if all other requirements of this subsection

 

 

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1are met, shall proceed to administer and enforce this
2subsection as of the first day of July next following the
3adoption and filing; or (ii) be adopted and a certified copy
4thereof filed with the Department on or before the first day of
5October, whereupon, if all other requirements of this
6subsection are met, the Department shall proceed to administer
7and enforce this subsection as of the first day of January next
8following the adoption and filing.
9    The Department of Revenue shall not administer or enforce
10an ordinance imposing, discontinuing, or changing the rate of
11the tax under this subsection, until the municipality also
12provides, in the manner prescribed by the Department, the
13boundaries of the business district and each address in the
14business district in such a way that the Department can
15determine by its address whether a business is located in the
16business district. The municipality must provide this boundary
17and address information to the Department on or before April 1
18for administration and enforcement of the tax under this
19subsection by the Department beginning on the following July 1
20and on or before October 1 for administration and enforcement
21of the tax under this subsection by the Department beginning on
22the following January 1. The Department of Revenue shall not
23administer or enforce any change made to the boundaries of a
24business district or address change, addition, or deletion
25until the municipality reports the boundary change or address
26change, addition, or deletion to the Department in the manner

 

 

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1prescribed by the Department. The municipality must provide
2this boundary change information or address change, addition,
3or deletion to the Department on or before April 1 for
4administration and enforcement by the Department of the change
5beginning on the following July 1 and on or before October 1
6for administration and enforcement by the Department of the
7change beginning on the following January 1. The retailers in
8the business district shall be responsible for charging the tax
9imposed under this subsection. If a retailer is incorrectly
10included or excluded from the list of those required to collect
11the tax under this subsection, both the Department of Revenue
12and the retailer shall be held harmless if they reasonably
13relied on information provided by the municipality.
14    A municipality that imposes the tax under this subsection
15must submit to the Department of Revenue any other information
16as the Department may require for the administration and
17enforcement of the tax.
18    When certifying the amount of a monthly disbursement to a
19municipality under this subsection, the Department shall
20increase or decrease the amount by an amount necessary to
21offset any misallocation of previous disbursements. The offset
22amount shall be the amount erroneously disbursed within the
23previous 6 months from the time a misallocation is discovered.
24    Nothing in this subsection shall be construed to authorize
25the municipality to impose a tax upon the privilege of engaging
26in any business which under the Constitution of the United

 

 

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1States may not be made the subject of taxation by this State.
2    If a tax is imposed under this subsection (b), a tax shall
3also be imposed under subsection (c) of this Section.
4    (c) If a tax has been imposed under subsection (b), a
5Business District Service Occupation Tax shall also be imposed
6upon all persons engaged, in the business district, in the
7business of making sales of service, who, as an incident to
8making those sales of service, transfer tangible personal
9property within the business district, either in the form of
10tangible personal property or in the form of real estate as an
11incident to a sale of service. The tax shall be imposed at the
12same rate as the tax imposed in subsection (b) and shall not
13exceed 1% of the selling price of tangible personal property so
14transferred within the business district, to be imposed only in
150.25% increments. The tax may not be imposed on food for human
16consumption that is to be consumed off the premises where it is
17sold (other than alcoholic beverages, soft drinks, and food
18that has been prepared for immediate consumption),
19prescription and nonprescription medicines, drugs, medical
20appliances, modifications to a motor vehicle for the purpose of
21rendering it usable by a disabled person, and insulin, urine
22testing materials, syringes, and needles used by diabetics, for
23human use.
24    The tax imposed under this subsection and all civil
25penalties that may be assessed as an incident thereof shall be
26collected and enforced by the Department of Revenue. The

 

 

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1certificate of registration which is issued by the Department
2to a retailer under the Retailers' Occupation Tax Act or under
3the Service Occupation Tax Act shall permit such registrant to
4engage in a business which is taxable under any ordinance or
5resolution enacted pursuant to this subsection without
6registering separately with the Department under such
7ordinance or resolution or under this subsection. The
8Department of Revenue shall have full power to administer and
9enforce this subsection; to collect all taxes and penalties due
10under this subsection; to dispose of taxes and penalties so
11collected in the manner hereinafter provided; and to determine
12all rights to credit memoranda arising on account of the
13erroneous payment of tax or penalty under this subsection. In
14the administration of, and compliance with this subsection, the
15Department and persons who are subject to this subsection shall
16have the same rights, remedies, privileges, immunities, powers
17and duties, and be subject to the same conditions,
18restrictions, limitations, penalties, exclusions, exemptions,
19and definitions of terms and employ the same modes of procedure
20as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
21(in respect to all provisions therein other than the State rate
22of tax), 4 (except that the reference to the State shall be to
23the business district), 5, 7, 8 (except that the jurisdiction
24to which the tax shall be a debt to the extent indicated in
25that Section 8 shall be the municipality), 9 (except as to the
26disposition of taxes and penalties collected, and except that

 

 

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1the returned merchandise credit for this tax may not be taken
2against any State tax), 10, 11, 12 (except the reference
3therein to Section 2b of the Retailers' Occupation Tax Act), 13
4(except that any reference to the State shall mean the
5municipality), the first paragraph of Section 15, and Sections
616, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
7provisions of the Uniform Penalty and Interest Act, as fully as
8if those provisions were set forth herein.
9    Persons subject to any tax imposed under the authority
10granted in this subsection may reimburse themselves for their
11serviceman's tax liability hereunder by separately stating the
12tax as an additional charge, which charge may be stated in
13combination, in a single amount, with State tax that servicemen
14are authorized to collect under the Service Use Tax Act, in
15accordance with such bracket schedules as the Department may
16prescribe.
17    Whenever the Department determines that a refund should be
18made under this subsection to a claimant instead of issuing
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the order to be drawn for the
21amount specified, and to the person named, in such notification
22from the Department. Such refund shall be paid by the State
23Treasurer out of the business district retailers' occupation
24tax fund.
25    The Department shall forthwith pay over to the State
26Treasurer, ex-officio, as trustee, all taxes, penalties, and

 

 

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1interest collected under this subsection for deposit into the
2business district retailers' occupation tax fund.
3    As soon as possible after the first day of each month,
4beginning January 1, 2011, upon certification of the Department
5of Revenue, the Comptroller shall order transferred, and the
6Treasurer shall transfer, to the STAR Bonds Revenue Fund the
7local sales tax increment, as defined in the Innovation
8Development and Economy Act, collected under this subsection
9during the second preceding calendar month for sales within a
10STAR bond district.
11    After the monthly transfer to the STAR Bonds Revenue Fund,
12on or before the 25th day of each calendar month, the
13Department shall prepare and certify to the Comptroller the
14disbursement of stated sums of money to named municipalities
15from the business district retailers' occupation tax fund, the
16municipalities to be those from which suppliers and servicemen
17have paid taxes or penalties under this subsection to the
18Department during the second preceding calendar month. The
19amount to be paid to each municipality shall be the amount (not
20including credit memoranda) collected under this subsection
21during the second preceding calendar month by the Department,
22less 2% of that amount, which shall be deposited into the Tax
23Compliance and Administration Fund and shall be used by the
24Department, subject to appropriation, to cover the costs of the
25Department in administering and enforcing the provisions of
26this subsection, and not including an amount equal to the

 

 

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1amount of refunds made during the second preceding calendar
2month by the Department on behalf of such municipality, and not
3including any amounts that are transferred to the STAR Bonds
4Revenue Fund. Within 10 days after receipt, by the Comptroller,
5of the disbursement certification to the municipalities,
6provided for in this subsection to be given to the Comptroller
7by the Department, the Comptroller shall cause the orders to be
8drawn for the respective amounts in accordance with the
9directions contained in such certification. The proceeds of the
10tax paid to municipalities under this subsection shall be
11deposited into the Business District Tax Allocation Fund by the
12municipality.
13    An ordinance imposing or discontinuing the tax under this
14subsection or effecting a change in the rate thereof shall
15either (i) be adopted and a certified copy thereof filed with
16the Department on or before the first day of April, whereupon
17the Department, if all other requirements of this subsection
18are met, shall proceed to administer and enforce this
19subsection as of the first day of July next following the
20adoption and filing; or (ii) be adopted and a certified copy
21thereof filed with the Department on or before the first day of
22October, whereupon, if all other conditions of this subsection
23are met, the Department shall proceed to administer and enforce
24this subsection as of the first day of January next following
25the adoption and filing.
26    The Department of Revenue shall not administer or enforce

 

 

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1an ordinance imposing, discontinuing, or changing the rate of
2the tax under this subsection, until the municipality also
3provides, in the manner prescribed by the Department, the
4boundaries of the business district in such a way that the
5Department can determine by its address whether a business is
6located in the business district. The municipality must provide
7this boundary and address information to the Department on or
8before April 1 for administration and enforcement of the tax
9under this subsection by the Department beginning on the
10following July 1 and on or before October 1 for administration
11and enforcement of the tax under this subsection by the
12Department beginning on the following January 1. The Department
13of Revenue shall not administer or enforce any change made to
14the boundaries of a business district or address change,
15addition, or deletion until the municipality reports the
16boundary change or address change, addition, or deletion to the
17Department in the manner prescribed by the Department. The
18municipality must provide this boundary change information or
19address change, addition, or deletion to the Department on or
20before April 1 for administration and enforcement by the
21Department of the change beginning on the following July 1 and
22on or before October 1 for administration and enforcement by
23the Department of the change beginning on the following January
241. The retailers in the business district shall be responsible
25for charging the tax imposed under this subsection. If a
26retailer is incorrectly included or excluded from the list of

 

 

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1those required to collect the tax under this subsection, both
2the Department of Revenue and the retailer shall be held
3harmless if they reasonably relied on information provided by
4the municipality.
5    A municipality that imposes the tax under this subsection
6must submit to the Department of Revenue any other information
7as the Department may require for the administration and
8enforcement of the tax.
9    Nothing in this subsection shall be construed to authorize
10the municipality to impose a tax upon the privilege of engaging
11in any business which under the Constitution of the United
12States may not be made the subject of taxation by the State.
13    If a tax is imposed under this subsection (c), a tax shall
14also be imposed under subsection (b) of this Section.
15    (d) By ordinance, a municipality that has designated a
16business district under this Law may impose an occupation tax
17upon all persons engaged in the business district in the
18business of renting, leasing, or letting rooms in a hotel, as
19defined in the Hotel Operators' Occupation Tax Act, at a rate
20not to exceed 1% of the gross rental receipts from the renting,
21leasing, or letting of hotel rooms within the business
22district, to be imposed only in 0.25% increments, excluding,
23however, from gross rental receipts the proceeds of renting,
24leasing, or letting to permanent residents of a hotel, as
25defined in the Hotel Operators' Occupation Tax Act, and
26proceeds from the tax imposed under subsection (c) of Section

 

 

09800SB1162sam001- 24 -LRB098 07308 HLH 42513 a

113 of the Metropolitan Pier and Exposition Authority Act.
2    The tax imposed by the municipality under this subsection
3and all civil penalties that may be assessed as an incident to
4that tax shall be collected and enforced by the municipality
5imposing the tax. The municipality shall have full power to
6administer and enforce this subsection, to collect all taxes
7and penalties due under this subsection, to dispose of taxes
8and penalties so collected in the manner provided in this
9subsection, and to determine all rights to credit memoranda
10arising on account of the erroneous payment of tax or penalty
11under this subsection. In the administration of and compliance
12with this subsection, the municipality and persons who are
13subject to this subsection shall have the same rights,
14remedies, privileges, immunities, powers, and duties, shall be
15subject to the same conditions, restrictions, limitations,
16penalties, and definitions of terms, and shall employ the same
17modes of procedure as are employed with respect to a tax
18adopted by the municipality under Section 8-3-14 of this Code.
19    Persons subject to any tax imposed under the authority
20granted in this subsection may reimburse themselves for their
21tax liability for that tax by separately stating that tax as an
22additional charge, which charge may be stated in combination,
23in a single amount, with State taxes imposed under the Hotel
24Operators' Occupation Tax Act, and with any other tax.
25    Nothing in this subsection shall be construed to authorize
26a municipality to impose a tax upon the privilege of engaging

 

 

09800SB1162sam001- 25 -LRB098 07308 HLH 42513 a

1in any business which under the Constitution of the United
2States may not be made the subject of taxation by this State.
3    The proceeds of the tax imposed under this subsection shall
4be deposited into the Business District Tax Allocation Fund.
5    Notwithstanding any other provision of law, the tax under
6this subsection (d) is not imposed on the renting or leasing of
7hotel rooms by the American Red Cross for the provision or
8coordination of disaster relief services.
9    (e) Obligations secured by the Business District Tax
10Allocation Fund may be issued to provide for the payment or
11reimbursement of business district project costs. Those
12obligations, when so issued, shall be retired in the manner
13provided in the ordinance authorizing the issuance of those
14obligations by the receipts of taxes imposed pursuant to
15subsections (10) and (11) of Section 11-74.3-3 and by other
16revenue designated or pledged by the municipality. A
17municipality may in the ordinance pledge, for any period of
18time up to and including the dissolution date, all or any part
19of the funds in and to be deposited in the Business District
20Tax Allocation Fund to the payment of business district project
21costs and obligations. Whenever a municipality pledges all of
22the funds to the credit of a business district tax allocation
23fund to secure obligations issued or to be issued to pay or
24reimburse business district project costs, the municipality
25may specifically provide that funds remaining to the credit of
26such business district tax allocation fund after the payment of

 

 

09800SB1162sam001- 26 -LRB098 07308 HLH 42513 a

1such obligations shall be accounted for annually and shall be
2deemed to be "surplus" funds, and such "surplus" funds shall be
3expended by the municipality for any business district project
4cost as approved in the business district plan. Whenever a
5municipality pledges less than all of the monies to the credit
6of a business district tax allocation fund to secure
7obligations issued or to be issued to pay or reimburse business
8district project costs, the municipality shall provide that
9monies to the credit of the business district tax allocation
10fund and not subject to such pledge or otherwise encumbered or
11required for payment of contractual obligations for specific
12business district project costs shall be calculated annually
13and shall be deemed to be "surplus" funds, and such "surplus"
14funds shall be expended by the municipality for any business
15district project cost as approved in the business district
16plan.
17    No obligation issued pursuant to this Law and secured by a
18pledge of all or any portion of any revenues received or to be
19received by the municipality from the imposition of taxes
20pursuant to subsection (10) of Section 11-74.3-3, shall be
21deemed to constitute an economic incentive agreement under
22Section 8-11-20, notwithstanding the fact that such pledge
23provides for the sharing, rebate, or payment of retailers'
24occupation taxes or service occupation taxes imposed pursuant
25to subsection (10) of Section 11-74.3-3 and received or to be
26received by the municipality from the development or

 

 

09800SB1162sam001- 27 -LRB098 07308 HLH 42513 a

1redevelopment of properties in the business district.
2    Without limiting the foregoing in this Section, the
3municipality may further secure obligations secured by the
4business district tax allocation fund with a pledge, for a
5period not greater than the term of the obligations and in any
6case not longer than the dissolution date, of any part or any
7combination of the following: (i) net revenues of all or part
8of any business district project; (ii) taxes levied or imposed
9by the municipality on any or all property in the municipality,
10including, specifically, taxes levied or imposed by the
11municipality in a special service area pursuant to the Special
12Service Area Tax Law; (iii) the full faith and credit of the
13municipality; (iv) a mortgage on part or all of the business
14district project; or (v) any other taxes or anticipated
15receipts that the municipality may lawfully pledge.
16    Such obligations may be issued in one or more series, bear
17such date or dates, become due at such time or times as therein
18provided, but in any case not later than (i) 20 years after the
19date of issue or (ii) the dissolution date, whichever is
20earlier, bear interest payable at such intervals and at such
21rate or rates as set forth therein, except as may be limited by
22applicable law, which rate or rates may be fixed or variable,
23be in such denominations, be in such form, either coupon,
24registered, or book-entry, carry such conversion, registration
25and exchange privileges, be subject to defeasance upon such
26terms, have such rank or priority, be executed in such manner,

 

 

09800SB1162sam001- 28 -LRB098 07308 HLH 42513 a

1be payable in such medium or payment at such place or places
2within or without the State, make provision for a corporate
3trustee within or without the State with respect to such
4obligations, prescribe the rights, powers, and duties thereof
5to be exercised for the benefit of the municipality and the
6benefit of the owners of such obligations, provide for the
7holding in trust, investment, and use of moneys, funds, and
8accounts held under an ordinance, provide for assignment of and
9direct payment of the moneys to pay such obligations or to be
10deposited into such funds or accounts directly to such trustee,
11be subject to such terms of redemption with or without premium,
12and be sold at such price, all as the corporate authorities
13shall determine. No referendum approval of the electors shall
14be required as a condition to the issuance of obligations
15pursuant to this Law except as provided in this Section.
16    In the event the municipality authorizes the issuance of
17obligations pursuant to the authority of this Law secured by
18the full faith and credit of the municipality, or pledges ad
19valorem taxes pursuant to this subsection, which obligations
20are other than obligations which may be issued under home rule
21powers provided by Section 6 of Article VII of the Illinois
22Constitution or which ad valorem taxes are other than ad
23valorem taxes which may be pledged under home rule powers
24provided by Section 6 of Article VII of the Illinois
25Constitution or which are levied in a special service area
26pursuant to the Special Service Area Tax Law, the ordinance

 

 

09800SB1162sam001- 29 -LRB098 07308 HLH 42513 a

1authorizing the issuance of those obligations or pledging those
2taxes shall be published within 10 days after the ordinance has
3been adopted, in a newspaper having a general circulation
4within the municipality. The publication of the ordinance shall
5be accompanied by a notice of (i) the specific number of voters
6required to sign a petition requesting the question of the
7issuance of the obligations or pledging such ad valorem taxes
8to be submitted to the electors; (ii) the time within which the
9petition must be filed; and (iii) the date of the prospective
10referendum. The municipal clerk shall provide a petition form
11to any individual requesting one.
12    If no petition is filed with the municipal clerk, as
13hereinafter provided in this Section, within 21 days after the
14publication of the ordinance, the ordinance shall be in effect.
15However, if within that 21-day period a petition is filed with
16the municipal clerk, signed by electors numbering not less than
1715% of the number of electors voting for the mayor or president
18at the last general municipal election, asking that the
19question of issuing obligations using full faith and credit of
20the municipality as security for the cost of paying or
21reimbursing business district project costs, or of pledging
22such ad valorem taxes for the payment of those obligations, or
23both, be submitted to the electors of the municipality, the
24municipality shall not be authorized to issue obligations of
25the municipality using the full faith and credit of the
26municipality as security or pledging such ad valorem taxes for

 

 

09800SB1162sam001- 30 -LRB098 07308 HLH 42513 a

1the payment of those obligations, or both, until the
2proposition has been submitted to and approved by a majority of
3the voters voting on the proposition at a regularly scheduled
4election. The municipality shall certify the proposition to the
5proper election authorities for submission in accordance with
6the general election law.
7    The ordinance authorizing the obligations may provide that
8the obligations shall contain a recital that they are issued
9pursuant to this Law, which recital shall be conclusive
10evidence of their validity and of the regularity of their
11issuance.
12    In the event the municipality authorizes issuance of
13obligations pursuant to this Law secured by the full faith and
14credit of the municipality, the ordinance authorizing the
15obligations may provide for the levy and collection of a direct
16annual tax upon all taxable property within the municipality
17sufficient to pay the principal thereof and interest thereon as
18it matures, which levy may be in addition to and exclusive of
19the maximum of all other taxes authorized to be levied by the
20municipality, which levy, however, shall be abated to the
21extent that monies from other sources are available for payment
22of the obligations and the municipality certifies the amount of
23those monies available to the county clerk.
24    A certified copy of the ordinance shall be filed with the
25county clerk of each county in which any portion of the
26municipality is situated, and shall constitute the authority

 

 

09800SB1162sam001- 31 -LRB098 07308 HLH 42513 a

1for the extension and collection of the taxes to be deposited
2in the business district tax allocation fund.
3    A municipality may also issue its obligations to refund, in
4whole or in part, obligations theretofore issued by the
5municipality under the authority of this Law, whether at or
6prior to maturity. However, the last maturity of the refunding
7obligations shall not be expressed to mature later than the
8dissolution date.
9    In the event a municipality issues obligations under home
10rule powers or other legislative authority, the proceeds of
11which are pledged to pay or reimburse business district project
12costs, the municipality may, if it has followed the procedures
13in conformance with this Law, retire those obligations from
14funds in the business district tax allocation fund in amounts
15and in such manner as if those obligations had been issued
16pursuant to the provisions of this Law.
17    No obligations issued pursuant to this Law shall be
18regarded as indebtedness of the municipality issuing those
19obligations or any other taxing district for the purpose of any
20limitation imposed by law.
21    Obligations issued pursuant to this Law shall not be
22subject to the provisions of the Bond Authorization Act.
23    (f) When business district project costs, including,
24without limitation, all obligations paying or reimbursing
25business district project costs have been paid, any surplus
26funds then remaining in the Business District Tax Allocation

 

 

09800SB1162sam001- 32 -LRB098 07308 HLH 42513 a

1Fund shall be distributed to the municipal treasurer for
2deposit into the general corporate fund of the municipality.
3Upon payment of all business district project costs and
4retirement of all obligations paying or reimbursing business
5district project costs, but in no event more than 23 years
6after the date of adoption of the ordinance imposing taxes
7pursuant to subsection (10) or (11) of Section 11-74.3-3, the
8municipality shall adopt an ordinance immediately rescinding
9the taxes imposed pursuant to subsection (10) or (11) of
10Section 11-74.3-3.
11(Source: P.A. 96-939, eff. 6-24-10; 96-1394, eff. 7-29-10;
1296-1555, eff. 3-18-11; 97-333, eff. 8-12-11.)
 
13    Section 20. The Metropolitan Pier and Exposition Authority
14Act is amended by changing Section 13 as follows:
 
15    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
16    Sec. 13. (a) The Authority shall not have power to levy
17taxes for any purpose, except as provided in subsections (b),
18(c), (d), (e), and (f).
19    (b) By ordinance the Authority shall, as soon as
20practicable after the effective date of this amendatory Act of
211991, impose a Metropolitan Pier and Exposition Authority
22Retailers' Occupation Tax upon all persons engaged in the
23business of selling tangible personal property at retail within
24the territory described in this subsection at the rate of 1.0%

 

 

09800SB1162sam001- 33 -LRB098 07308 HLH 42513 a

1of the gross receipts (i) from the sale of food, alcoholic
2beverages, and soft drinks sold for consumption on the premises
3where sold and (ii) from the sale of food, alcoholic beverages,
4and soft drinks sold for consumption off the premises where
5sold by a retailer whose principal source of gross receipts is
6from the sale of food, alcoholic beverages, and soft drinks
7prepared for immediate consumption.
8    The tax imposed under this subsection and all civil
9penalties that may be assessed as an incident to that tax shall
10be collected and enforced by the Illinois Department of
11Revenue. The Department shall have full power to administer and
12enforce this subsection, to collect all taxes and penalties so
13collected in the manner provided in this subsection, and to
14determine all rights to credit memoranda arising on account of
15the erroneous payment of tax or penalty under this subsection.
16In the administration of and compliance with this subsection,
17the Department and persons who are subject to this subsection
18shall have the same rights, remedies, privileges, immunities,
19powers, and duties, shall be subject to the same conditions,
20restrictions, limitations, penalties, exclusions, exemptions,
21and definitions of terms, and shall employ the same modes of
22procedure applicable to this Retailers' Occupation Tax as are
23prescribed in Sections 1, 2 through 2-65 (in respect to all
24provisions of those Sections other than the State rate of
25taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
26and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,

 

 

09800SB1162sam001- 34 -LRB098 07308 HLH 42513 a

15j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, and until
2January 1, 1994, 13.5 of the Retailers' Occupation Tax Act,
3and, on and after January 1, 1994, all applicable provisions of
4the Uniform Penalty and Interest Act that are not inconsistent
5with this Act, as fully as if provisions contained in those
6Sections of the Retailers' Occupation Tax Act were set forth in
7this subsection.
8    Persons subject to any tax imposed under the authority
9granted in this subsection may reimburse themselves for their
10seller's tax liability under this subsection by separately
11stating that tax as an additional charge, which charge may be
12stated in combination, in a single amount, with State taxes
13that sellers are required to collect under the Use Tax Act,
14pursuant to bracket schedules as the Department may prescribe.
15The retailer filing the return shall, at the time of filing the
16return, pay to the Department the amount of tax imposed under
17this subsection, less a discount of 1.75%, which is allowed to
18reimburse the retailer for the expenses incurred in keeping
19records, preparing and filing returns, remitting the tax, and
20supplying data to the Department on request.
21    Whenever the Department determines that a refund should be
22made under this subsection to a claimant instead of issuing a
23credit memorandum, the Department shall notify the State
24Comptroller, who shall cause a warrant to be drawn for the
25amount specified and to the person named in the notification
26from the Department. The refund shall be paid by the State

 

 

09800SB1162sam001- 35 -LRB098 07308 HLH 42513 a

1Treasurer out of the Metropolitan Pier and Exposition Authority
2trust fund held by the State Treasurer as trustee for the
3Authority.
4    Nothing in this subsection authorizes the Authority to
5impose a tax upon the privilege of engaging in any business
6that under the Constitution of the United States may not be
7made the subject of taxation by this State.
8    The Department shall forthwith pay over to the State
9Treasurer, ex officio, as trustee for the Authority, all taxes
10and penalties collected under this subsection for deposit into
11a trust fund held outside of the State Treasury.
12    As soon as possible after the first day of each month,
13beginning January 1, 2011, upon certification of the Department
14of Revenue, the Comptroller shall order transferred, and the
15Treasurer shall transfer, to the STAR Bonds Revenue Fund the
16local sales tax increment, as defined in the Innovation
17Development and Economy Act, collected under this subsection
18during the second preceding calendar month for sales within a
19STAR bond district.
20    After the monthly transfer to the STAR Bonds Revenue Fund,
21on or before the 25th day of each calendar month, the
22Department shall prepare and certify to the Comptroller the
23amounts to be paid under subsection (g) of this Section, which
24shall be the amounts, not including credit memoranda, collected
25under this subsection during the second preceding calendar
26month by the Department, less any amounts determined by the

 

 

09800SB1162sam001- 36 -LRB098 07308 HLH 42513 a

1Department to be necessary for the payment of refunds, less 2%
2of such balance, which sum shall be deposited by the State
3Treasurer into the Tax Compliance and Administration Fund in
4the State Treasury from which it shall be appropriated to the
5Department to cover the costs of the Department in
6administering and enforcing the provisions of this subsection,
7and less any amounts that are transferred to the STAR Bonds
8Revenue Fund. Within 10 days after receipt by the Comptroller
9of the certification, the Comptroller shall cause the orders to
10be drawn for the remaining amounts, and the Treasurer shall
11administer those amounts as required in subsection (g).
12    A certificate of registration issued by the Illinois
13Department of Revenue to a retailer under the Retailers'
14Occupation Tax Act shall permit the registrant to engage in a
15business that is taxed under the tax imposed under this
16subsection, and no additional registration shall be required
17under the ordinance imposing the tax or under this subsection.
18    A certified copy of any ordinance imposing or discontinuing
19any tax under this subsection or effecting a change in the rate
20of that tax shall be filed with the Department, whereupon the
21Department shall proceed to administer and enforce this
22subsection on behalf of the Authority as of the first day of
23the third calendar month following the date of filing.
24    The tax authorized to be levied under this subsection may
25be levied within all or any part of the following described
26portions of the metropolitan area:

 

 

09800SB1162sam001- 37 -LRB098 07308 HLH 42513 a

1        (1) that portion of the City of Chicago located within
2    the following area: Beginning at the point of intersection
3    of the Cook County - DuPage County line and York Road, then
4    North along York Road to its intersection with Touhy
5    Avenue, then east along Touhy Avenue to its intersection
6    with the Northwest Tollway, then southeast along the
7    Northwest Tollway to its intersection with Lee Street, then
8    south along Lee Street to Higgins Road, then south and east
9    along Higgins Road to its intersection with Mannheim Road,
10    then south along Mannheim Road to its intersection with
11    Irving Park Road, then west along Irving Park Road to its
12    intersection with the Cook County - DuPage County line,
13    then north and west along the county line to the point of
14    beginning; and
15        (2) that portion of the City of Chicago located within
16    the following area: Beginning at the intersection of West
17    55th Street with Central Avenue, then east along West 55th
18    Street to its intersection with South Cicero Avenue, then
19    south along South Cicero Avenue to its intersection with
20    West 63rd Street, then west along West 63rd Street to its
21    intersection with South Central Avenue, then north along
22    South Central Avenue to the point of beginning; and
23        (3) that portion of the City of Chicago located within
24    the following area: Beginning at the point 150 feet west of
25    the intersection of the west line of North Ashland Avenue
26    and the north line of West Diversey Avenue, then north 150

 

 

09800SB1162sam001- 38 -LRB098 07308 HLH 42513 a

1    feet, then east along a line 150 feet north of the north
2    line of West Diversey Avenue extended to the shoreline of
3    Lake Michigan, then following the shoreline of Lake
4    Michigan (including Navy Pier and all other improvements
5    fixed to land, docks, or piers) to the point where the
6    shoreline of Lake Michigan and the Adlai E. Stevenson
7    Expressway extended east to that shoreline intersect, then
8    west along the Adlai E. Stevenson Expressway to a point 150
9    feet west of the west line of South Ashland Avenue, then
10    north along a line 150 feet west of the west line of South
11    and North Ashland Avenue to the point of beginning.
12    The tax authorized to be levied under this subsection may
13also be levied on food, alcoholic beverages, and soft drinks
14sold on boats and other watercraft departing from and returning
15to the shoreline of Lake Michigan (including Navy Pier and all
16other improvements fixed to land, docks, or piers) described in
17item (3).
18    (c) By ordinance the Authority shall, as soon as
19practicable after the effective date of this amendatory Act of
201991, impose an occupation tax upon all persons engaged in the
21corporate limits of the City of Chicago in the business of
22renting, leasing, or letting rooms in a hotel, as defined in
23the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
24the gross rental receipts from the renting, leasing, or letting
25of hotel rooms within the City of Chicago, excluding, however,
26from gross rental receipts the proceeds of renting, leasing, or

 

 

09800SB1162sam001- 39 -LRB098 07308 HLH 42513 a

1letting to permanent residents of a hotel, as defined in that
2Act. Gross rental receipts shall not include charges that are
3added on account of the liability arising from any tax imposed
4by the State or any governmental agency on the occupation of
5renting, leasing, or letting rooms in a hotel.
6    The tax imposed by the Authority under this subsection and
7all civil penalties that may be assessed as an incident to that
8tax shall be collected and enforced by the Illinois Department
9of Revenue. The certificate of registration that is issued by
10the Department to a lessor under the Hotel Operators'
11Occupation Tax Act shall permit that registrant to engage in a
12business that is taxable under any ordinance enacted under this
13subsection without registering separately with the Department
14under that ordinance or under this subsection. The Department
15shall have full power to administer and enforce this
16subsection, to collect all taxes and penalties due under this
17subsection, to dispose of taxes and penalties so collected in
18the manner provided in this subsection, and to determine all
19rights to credit memoranda arising on account of the erroneous
20payment of tax or penalty under this subsection. In the
21administration of and compliance with this subsection, the
22Department and persons who are subject to this subsection shall
23have the same rights, remedies, privileges, immunities,
24powers, and duties, shall be subject to the same conditions,
25restrictions, limitations, penalties, and definitions of
26terms, and shall employ the same modes of procedure as are

 

 

09800SB1162sam001- 40 -LRB098 07308 HLH 42513 a

1prescribed in the Hotel Operators' Occupation Tax Act (except
2where that Act is inconsistent with this subsection), as fully
3as if the provisions contained in the Hotel Operators'
4Occupation Tax Act were set out in this subsection.
5    Whenever the Department determines that a refund should be
6made under this subsection to a claimant instead of issuing a
7credit memorandum, the Department shall notify the State
8Comptroller, who shall cause a warrant to be drawn for the
9amount specified and to the person named in the notification
10from the Department. The refund shall be paid by the State
11Treasurer out of the Metropolitan Pier and Exposition Authority
12trust fund held by the State Treasurer as trustee for the
13Authority.
14    Persons subject to any tax imposed under the authority
15granted in this subsection may reimburse themselves for their
16tax liability for that tax by separately stating that tax as an
17additional charge, which charge may be stated in combination,
18in a single amount, with State taxes imposed under the Hotel
19Operators' Occupation Tax Act, the municipal tax imposed under
20Section 8-3-13 of the Illinois Municipal Code, and the tax
21imposed under Section 19 of the Illinois Sports Facilities
22Authority Act.
23    The person filing the return shall, at the time of filing
24the return, pay to the Department the amount of tax, less a
25discount of 2.1% or $25 per calendar year, whichever is
26greater, which is allowed to reimburse the operator for the

 

 

09800SB1162sam001- 41 -LRB098 07308 HLH 42513 a

1expenses incurred in keeping records, preparing and filing
2returns, remitting the tax, and supplying data to the
3Department on request.
4    The Department shall forthwith pay over to the State
5Treasurer, ex officio, as trustee for the Authority, all taxes
6and penalties collected under this subsection for deposit into
7a trust fund held outside the State Treasury. On or before the
825th day of each calendar month, the Department shall certify
9to the Comptroller the amounts to be paid under subsection (g)
10of this Section, which shall be the amounts (not including
11credit memoranda) collected under this subsection during the
12second preceding calendar month by the Department, less any
13amounts determined by the Department to be necessary for
14payment of refunds. Within 10 days after receipt by the
15Comptroller of the Department's certification, the Comptroller
16shall cause the orders to be drawn for such amounts, and the
17Treasurer shall administer those amounts as required in
18subsection (g).
19    A certified copy of any ordinance imposing or discontinuing
20a tax under this subsection or effecting a change in the rate
21of that tax shall be filed with the Illinois Department of
22Revenue, whereupon the Department shall proceed to administer
23and enforce this subsection on behalf of the Authority as of
24the first day of the third calendar month following the date of
25filing.
26    Notwithstanding any other provision of law, the tax is not

 

 

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1imposed on the renting, leasing, or letting of hotel rooms to
2the American Red Cross for the provision or coordination of
3disaster relief services.
4    (d) By ordinance the Authority shall, as soon as
5practicable after the effective date of this amendatory Act of
61991, impose a tax upon all persons engaged in the business of
7renting automobiles in the metropolitan area at the rate of 6%
8of the gross receipts from that business, except that no tax
9shall be imposed on the business of renting automobiles for use
10as taxicabs or in livery service. The tax imposed under this
11subsection and all civil penalties that may be assessed as an
12incident to that tax shall be collected and enforced by the
13Illinois Department of Revenue. The certificate of
14registration issued by the Department to a retailer under the
15Retailers' Occupation Tax Act or under the Automobile Renting
16Occupation and Use Tax Act shall permit that person to engage
17in a business that is taxable under any ordinance enacted under
18this subsection without registering separately with the
19Department under that ordinance or under this subsection. The
20Department shall have full power to administer and enforce this
21subsection, to collect all taxes and penalties due under this
22subsection, to dispose of taxes and penalties so collected in
23the manner provided in this subsection, and to determine all
24rights to credit memoranda arising on account of the erroneous
25payment of tax or penalty under this subsection. In the
26administration of and compliance with this subsection, the

 

 

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1Department and persons who are subject to this subsection shall
2have the same rights, remedies, privileges, immunities,
3powers, and duties, be subject to the same conditions,
4restrictions, limitations, penalties, and definitions of
5terms, and employ the same modes of procedure as are prescribed
6in Sections 2 and 3 (in respect to all provisions of those
7Sections other than the State rate of tax; and in respect to
8the provisions of the Retailers' Occupation Tax Act referred to
9in those Sections, except as to the disposition of taxes and
10penalties collected, except for the provision allowing
11retailers a deduction from the tax to cover certain costs, and
12except that credit memoranda issued under this subsection may
13not be used to discharge any State tax liability) of the
14Automobile Renting Occupation and Use Tax Act, as fully as if
15provisions contained in those Sections of that Act were set
16forth in this subsection.
17    Persons subject to any tax imposed under the authority
18granted in this subsection may reimburse themselves for their
19tax liability under this subsection by separately stating that
20tax as an additional charge, which charge may be stated in
21combination, in a single amount, with State tax that sellers
22are required to collect under the Automobile Renting Occupation
23and Use Tax Act, pursuant to bracket schedules as the
24Department may prescribe.
25    Whenever the Department determines that a refund should be
26made under this subsection to a claimant instead of issuing a

 

 

09800SB1162sam001- 44 -LRB098 07308 HLH 42513 a

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause a warrant to be drawn for the
3amount specified and to the person named in the notification
4from the Department. The refund shall be paid by the State
5Treasurer out of the Metropolitan Pier and Exposition Authority
6trust fund held by the State Treasurer as trustee for the
7Authority.
8    The Department shall forthwith pay over to the State
9Treasurer, ex officio, as trustee, all taxes and penalties
10collected under this subsection for deposit into a trust fund
11held outside the State Treasury. On or before the 25th day of
12each calendar month, the Department shall certify to the
13Comptroller the amounts to be paid under subsection (g) of this
14Section (not including credit memoranda) collected under this
15subsection during the second preceding calendar month by the
16Department, less any amount determined by the Department to be
17necessary for payment of refunds. Within 10 days after receipt
18by the Comptroller of the Department's certification, the
19Comptroller shall cause the orders to be drawn for such
20amounts, and the Treasurer shall administer those amounts as
21required in subsection (g).
22    Nothing in this subsection authorizes the Authority to
23impose a tax upon the privilege of engaging in any business
24that under the Constitution of the United States may not be
25made the subject of taxation by this State.
26    A certified copy of any ordinance imposing or discontinuing

 

 

09800SB1162sam001- 45 -LRB098 07308 HLH 42513 a

1a tax under this subsection or effecting a change in the rate
2of that tax shall be filed with the Illinois Department of
3Revenue, whereupon the Department shall proceed to administer
4and enforce this subsection on behalf of the Authority as of
5the first day of the third calendar month following the date of
6filing.
7    (e) By ordinance the Authority shall, as soon as
8practicable after the effective date of this amendatory Act of
91991, impose a tax upon the privilege of using in the
10metropolitan area an automobile that is rented from a rentor
11outside Illinois and is titled or registered with an agency of
12this State's government at a rate of 6% of the rental price of
13that automobile, except that no tax shall be imposed on the
14privilege of using automobiles rented for use as taxicabs or in
15livery service. The tax shall be collected from persons whose
16Illinois address for titling or registration purposes is given
17as being in the metropolitan area. The tax shall be collected
18by the Department of Revenue for the Authority. The tax must be
19paid to the State or an exemption determination must be
20obtained from the Department of Revenue before the title or
21certificate of registration for the property may be issued. The
22tax or proof of exemption may be transmitted to the Department
23by way of the State agency with which or State officer with
24whom the tangible personal property must be titled or
25registered if the Department and that agency or State officer
26determine that this procedure will expedite the processing of

 

 

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1applications for title or registration.
2    The Department shall have full power to administer and
3enforce this subsection, to collect all taxes, penalties, and
4interest due under this subsection, to dispose of taxes,
5penalties, and interest so collected in the manner provided in
6this subsection, and to determine all rights to credit
7memoranda or refunds arising on account of the erroneous
8payment of tax, penalty, or interest under this subsection. In
9the administration of and compliance with this subsection, the
10Department and persons who are subject to this subsection shall
11have the same rights, remedies, privileges, immunities,
12powers, and duties, be subject to the same conditions,
13restrictions, limitations, penalties, and definitions of
14terms, and employ the same modes of procedure as are prescribed
15in Sections 2 and 4 (except provisions pertaining to the State
16rate of tax; and in respect to the provisions of the Use Tax
17Act referred to in that Section, except provisions concerning
18collection or refunding of the tax by retailers, except the
19provisions of Section 19 pertaining to claims by retailers,
20except the last paragraph concerning refunds, and except that
21credit memoranda issued under this subsection may not be used
22to discharge any State tax liability) of the Automobile Renting
23Occupation and Use Tax Act, as fully as if provisions contained
24in those Sections of that Act were set forth in this
25subsection.
26    Whenever the Department determines that a refund should be

 

 

09800SB1162sam001- 47 -LRB098 07308 HLH 42513 a

1made under this subsection to a claimant instead of issuing a
2credit memorandum, the Department shall notify the State
3Comptroller, who shall cause a warrant to be drawn for the
4amount specified and to the person named in the notification
5from the Department. The refund shall be paid by the State
6Treasurer out of the Metropolitan Pier and Exposition Authority
7trust fund held by the State Treasurer as trustee for the
8Authority.
9    The Department shall forthwith pay over to the State
10Treasurer, ex officio, as trustee, all taxes, penalties, and
11interest collected under this subsection for deposit into a
12trust fund held outside the State Treasury. On or before the
1325th day of each calendar month, the Department shall certify
14to the State Comptroller the amounts to be paid under
15subsection (g) of this Section, which shall be the amounts (not
16including credit memoranda) collected under this subsection
17during the second preceding calendar month by the Department,
18less any amounts determined by the Department to be necessary
19for payment of refunds. Within 10 days after receipt by the
20State Comptroller of the Department's certification, the
21Comptroller shall cause the orders to be drawn for such
22amounts, and the Treasurer shall administer those amounts as
23required in subsection (g).
24    A certified copy of any ordinance imposing or discontinuing
25a tax or effecting a change in the rate of that tax shall be
26filed with the Illinois Department of Revenue, whereupon the

 

 

09800SB1162sam001- 48 -LRB098 07308 HLH 42513 a

1Department shall proceed to administer and enforce this
2subsection on behalf of the Authority as of the first day of
3the third calendar month following the date of filing.
4    (f) By ordinance the Authority shall, as soon as
5practicable after the effective date of this amendatory Act of
61991, impose an occupation tax on all persons, other than a
7governmental agency, engaged in the business of providing
8ground transportation for hire to passengers in the
9metropolitan area at a rate of (i) $4 per taxi or livery
10vehicle departure with passengers for hire from commercial
11service airports in the metropolitan area, (ii) for each
12departure with passengers for hire from a commercial service
13airport in the metropolitan area in a bus or van operated by a
14person other than a person described in item (iii): $18 per bus
15or van with a capacity of 1-12 passengers, $36 per bus or van
16with a capacity of 13-24 passengers, and $54 per bus or van
17with a capacity of over 24 passengers, and (iii) for each
18departure with passengers for hire from a commercial service
19airport in the metropolitan area in a bus or van operated by a
20person regulated by the Interstate Commerce Commission or
21Illinois Commerce Commission, operating scheduled service from
22the airport, and charging fares on a per passenger basis: $2
23per passenger for hire in each bus or van. The term "commercial
24service airports" means those airports receiving scheduled
25passenger service and enplaning more than 100,000 passengers
26per year.

 

 

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1    In the ordinance imposing the tax, the Authority may
2provide for the administration and enforcement of the tax and
3the collection of the tax from persons subject to the tax as
4the Authority determines to be necessary or practicable for the
5effective administration of the tax. The Authority may enter
6into agreements as it deems appropriate with any governmental
7agency providing for that agency to act as the Authority's
8agent to collect the tax.
9    In the ordinance imposing the tax, the Authority may
10designate a method or methods for persons subject to the tax to
11reimburse themselves for the tax liability arising under the
12ordinance (i) by separately stating the full amount of the tax
13liability as an additional charge to passengers departing the
14airports, (ii) by separately stating one-half of the tax
15liability as an additional charge to both passengers departing
16from and to passengers arriving at the airports, or (iii) by
17some other method determined by the Authority.
18    All taxes, penalties, and interest collected under any
19ordinance adopted under this subsection, less any amounts
20determined to be necessary for the payment of refunds and less
21the taxes, penalties, and interest attributable to any increase
22in the rate of tax authorized by Public Act 96-898, shall be
23paid forthwith to the State Treasurer, ex officio, for deposit
24into a trust fund held outside the State Treasury and shall be
25administered by the State Treasurer as provided in subsection
26(g) of this Section. All taxes, penalties, and interest

 

 

09800SB1162sam001- 50 -LRB098 07308 HLH 42513 a

1attributable to any increase in the rate of tax authorized by
2Public Act 96-898 shall be paid by the State Treasurer as
3follows: 25% for deposit into the Convention Center Support
4Fund, to be used by the Village of Rosemont for the repair,
5maintenance, and improvement of the Donald E. Stephens
6Convention Center and for debt service on debt instruments
7issued for those purposes by the village and 75% to the
8Authority to be used for grants to an organization meeting the
9qualifications set out in Section 5.6 of this Act, provided the
10Metropolitan Pier and Exposition Authority has entered into a
11marketing agreement with such an organization.
12    (g) Amounts deposited from the proceeds of taxes imposed by
13the Authority under subsections (b), (c), (d), (e), and (f) of
14this Section and amounts deposited under Section 19 of the
15Illinois Sports Facilities Authority Act shall be held in a
16trust fund outside the State Treasury and shall be administered
17by the Treasurer as follows:
18        (1) An amount necessary for the payment of refunds with
19    respect to those taxes shall be retained in the trust fund
20    and used for those payments.
21        (2) On July 20 and on the 20th of each month
22    thereafter, provided that the amount requested in the
23    annual certificate of the Chairman of the Authority filed
24    under Section 8.25f of the State Finance Act has been
25    appropriated for payment to the Authority, 1/8 of the local
26    tax transfer amount, together with any cumulative

 

 

09800SB1162sam001- 51 -LRB098 07308 HLH 42513 a

1    deficiencies in the amounts transferred into the McCormick
2    Place Expansion Project Fund under this subparagraph (2)
3    during the fiscal year for which the certificate has been
4    filed, shall be transferred from the trust fund into the
5    McCormick Place Expansion Project Fund in the State
6    treasury until 100% of the local tax transfer amount has
7    been so transferred. "Local tax transfer amount" shall mean
8    the amount requested in the annual certificate, minus the
9    reduction amount. "Reduction amount" shall mean $41.7
10    million in fiscal year 2011, $36.7 million in fiscal year
11    2012, $36.7 million in fiscal year 2013, $36.7 million in
12    fiscal year 2014, and $31.7 million in each fiscal year
13    thereafter until 2032, provided that the reduction amount
14    shall be reduced by (i) the amount certified by the
15    Authority to the State Comptroller and State Treasurer
16    under Section 8.25 of the State Finance Act, as amended,
17    with respect to that fiscal year and (ii) in any fiscal
18    year in which the amounts deposited in the trust fund under
19    this Section exceed $318.3 million, exclusive of amounts
20    set aside for refunds and for the reserve account, one
21    dollar for each dollar of the deposits in the trust fund
22    above $318.3 million with respect to that year, exclusive
23    of amounts set aside for refunds and for the reserve
24    account.
25        (3) On July 20, 2010, the Comptroller shall certify to
26    the Governor, the Treasurer, and the Chairman of the

 

 

09800SB1162sam001- 52 -LRB098 07308 HLH 42513 a

1    Authority the 2010 deficiency amount, which means the
2    cumulative amount of transfers that were due from the trust
3    fund to the McCormick Place Expansion Project Fund in
4    fiscal years 2008, 2009, and 2010 under Section 13(g) of
5    this Act, as it existed prior to May 27, 2010 (the
6    effective date of Public Act 96-898), but not made. On July
7    20, 2011 and on July 20 of each year through July 20, 2014,
8    the Treasurer shall calculate for the previous fiscal year
9    the surplus revenues in the trust fund and pay that amount
10    to the Authority. On July 20, 2015 and on July 20 of each
11    year thereafter, as long as bonds and notes issued under
12    Section 13.2 or bonds and notes issued to refund those
13    bonds and notes are outstanding, the Treasurer shall
14    calculate for the previous fiscal year the surplus revenues
15    in the trust fund and pay one-half of that amount to the
16    State Treasurer for deposit into the General Revenue Fund
17    until the 2010 deficiency amount has been paid and shall
18    pay the balance of the surplus revenues to the Authority.
19    "Surplus revenues" means the amounts remaining in the trust
20    fund on June 30 of the previous fiscal year (A) after the
21    State Treasurer has set aside in the trust fund (i) amounts
22    retained for refunds under subparagraph (1) and (ii) any
23    amounts necessary to meet the reserve account amount and
24    (B) after the State Treasurer has transferred from the
25    trust fund to the General Revenue Fund 100% of any
26    post-2010 deficiency amount. "Reserve account amount"

 

 

09800SB1162sam001- 53 -LRB098 07308 HLH 42513 a

1    means $15 million in fiscal year 2011 and $30 million in
2    each fiscal year thereafter. The reserve account amount
3    shall be set aside in the trust fund and used as a reserve
4    to be transferred to the McCormick Place Expansion Project
5    Fund in the event the proceeds of taxes imposed under this
6    Section 13 are not sufficient to fund the transfer required
7    in subparagraph (2). "Post-2010 deficiency amount" means
8    any deficiency in transfers from the trust fund to the
9    McCormick Place Expansion Project Fund with respect to
10    fiscal years 2011 and thereafter. It is the intention of
11    this subparagraph (3) that no surplus revenues shall be
12    paid to the Authority with respect to any year in which a
13    post-2010 deficiency amount has not been satisfied by the
14    Authority.
15    Moneys received by the Authority as surplus revenues may be
16used (i) for the purposes of paying debt service on the bonds
17and notes issued by the Authority, including early redemption
18of those bonds or notes, (ii) for the purposes of repair,
19replacement, and improvement of the grounds, buildings, and
20facilities of the Authority, and (iii) for the corporate
21purposes of the Authority in fiscal years 2011 through 2015 in
22an amount not to exceed $20,000,000 annually or $80,000,000
23total, which amount shall be reduced $0.75 for each dollar of
24the receipts of the Authority in that year from any contract
25entered into with respect to naming rights at McCormick Place
26under Section 5(m) of this Act. When bonds and notes issued

 

 

09800SB1162sam001- 54 -LRB098 07308 HLH 42513 a

1under Section 13.2, or bonds or notes issued to refund those
2bonds and notes, are no longer outstanding, the balance in the
3trust fund shall be paid to the Authority.
4    (h) The ordinances imposing the taxes authorized by this
5Section shall be repealed when bonds and notes issued under
6Section 13.2 or bonds and notes issued to refund those bonds
7and notes are no longer outstanding.
8(Source: P.A. 96-898, eff. 5-27-10; 96-939, eff. 6-24-10;
997-333, eff. 8-12-11; revised 8-3-12.)
 
10    Section 25. The Illinois Sports Facilities Authority Act is
11amended by changing Section 19 as follows:
 
12    (70 ILCS 3205/19)  (from Ch. 85, par. 6019)
13    Sec. 19. Tax. The Authority may impose an occupation tax
14upon all persons engaged in the City of Chicago in the business
15of renting, leasing or letting rooms in a hotel, as defined in
16The Hotel Operators' Occupation Tax Act, at a rate not to
17exceed 2% of the gross rental receipts from the renting,
18leasing or letting of hotel rooms located within the City of
19Chicago, excluding, however, from gross rental receipts, the
20proceeds of such renting, leasing or letting to permanent
21residents of that hotel and proceeds from the tax imposed under
22subsection (c) of Section 13 of the Metropolitan Pier and
23Exposition Authority Act.
24    The tax imposed by the Authority pursuant to this Section

 

 

09800SB1162sam001- 55 -LRB098 07308 HLH 42513 a

1and all civil penalties that may be assessed as an incident
2thereof shall be collected and enforced by the State Department
3of Revenue. The certificate of registration which is issued by
4the Department to a lessor under The Hotel Operators'
5Occupation Tax Act shall permit such registrant to engage in a
6business which is taxable under any ordinance or resolution
7enacted pursuant to this Section without registering
8separately with the Department under such ordinance or
9resolution or under this Section. The Department shall have
10full power to administer and enforce this Section; to collect
11all taxes and penalties due hereunder; to dispose of taxes and
12penalties so collected in the manner provided in this Section,
13and to determine all rights to credit memoranda, arising on
14account of the erroneous payment of tax or penalty hereunder.
15In the administration of, and compliance with, this Section,
16the Department and persons who are subject to this Section
17shall have the same rights, remedies, privileges, immunities,
18powers and duties, and be subject to the same conditions,
19restrictions, limitations, penalties and definitions of terms,
20and employ the same modes of procedure, as are prescribed in
21The Hotel Operators' Occupation Tax Act (except where that Act
22is inconsistent herewith), as the same is now or may hereafter
23be amended, as fully as if the provisions contained in The
24Hotel Operators' Occupation Tax Act were set forth herein.
25    Whenever the Department determines that a refund should be
26made under this Section to a claimant instead of issuing a

 

 

09800SB1162sam001- 56 -LRB098 07308 HLH 42513 a

1credit memorandum, the Department shall notify the State
2Comptroller, who shall cause the warrant to be drawn for the
3amount specified, and to the person named, in such notification
4from the Department. Such refund shall be paid by the State
5Treasurer out of the amounts held by the State Treasurer as
6trustee for the Authority.
7    Persons subject to any tax imposed pursuant to authority
8granted by this Section may reimburse themselves for their tax
9liability for such tax by separately stating such tax as an
10additional charge, which charge may be stated in combination,
11in a single amount, with State tax imposed under The Hotel
12Operators' Occupation Tax Act, the municipal tax imposed under
13Section 8-3-13 of the Illinois Municipal Code, and the tax
14imposed under Section 13 of the Metropolitan Pier and
15Exposition Authority Act.
16    The Department shall forthwith pay over to the State
17Treasurer, ex-officio, as trustee for the Authority, all taxes
18and penalties collected hereunder for deposit in a trust fund
19outside the State Treasury. On or before the 25th day of each
20calendar month, the Department shall certify to the Comptroller
21the amount to be paid to or on behalf of the Authority from
22amounts collected hereunder by the Department, and deposited
23into such trust fund during the second preceding calendar
24month. The amount to be paid to or on behalf of the Authority
25shall be the amount (not including credit memoranda) collected
26hereunder during such second preceding calendar month by the

 

 

09800SB1162sam001- 57 -LRB098 07308 HLH 42513 a

1Department, less an amount equal to the amount of refunds
2authorized during such second preceding calendar month by the
3Department on behalf of the Authority, and less 4% of such
4balance, which sum shall be retained by the State Treasurer to
5cover the costs incurred by the Department in administering and
6enforcing the provisions of this Section, as provided herein.
7Each such monthly certification by the Department shall also
8certify to the Comptroller the amount to be so retained by the
9State Treasurer for payment into the General Revenue Fund of
10the State Treasury.
11    Each monthly certification by the Department shall
12certify, of the amount paid to or on behalf of the Authority,
13(i) the portion to be paid to the Authority, (ii) the portion
14to be paid into the General Revenue Fund of the State Treasury
15on behalf of the Authority as repayment of amounts advanced to
16the Authority pursuant to appropriation from the Illinois
17Sports Facilities Fund.
18    With respect to each State fiscal year, of the total amount
19to be paid to or on behalf of the Authority, the Department
20shall certify that payments shall first be made directly to the
21Authority in an amount equal to any difference between the
22annual amount certified by the Chairman of the Authority
23pursuant to Section 8.25-4 of the State Finance Act and the
24amount appropriated to the Authority from the Illinois Sports
25Facilities Fund. Next, the Department shall certify that
26payment shall be made into the General Revenue Fund of the

 

 

09800SB1162sam001- 58 -LRB098 07308 HLH 42513 a

1State Treasury in an amount equal to the difference between (i)
2the lesser of (x) the amount appropriated from the Illinois
3Sports Facilities Fund to the Authority and (y) the annual
4amount certified by the Chairman of the Authority pursuant to
5Section 8.25-4 of the State Finance Act and (ii) $10,000,000.
6The Department shall certify that all additional amounts shall
7be paid to the Authority and used for its corporate purposes.
8    Within 10 days after receipt, by the Comptroller, of the
9Department's monthly certification of amounts to be paid to or
10on behalf of the Authority and amounts to be paid into the
11General Revenue Fund, the Comptroller shall cause the warrants
12to be drawn for the respective amounts in accordance with the
13directions contained in such certification.
14    Amounts collected by the Department and paid to the
15Authority pursuant to this Section shall be used for the
16corporate purposes of the Authority. On June 15, 1992 and on
17each June 15 thereafter, the Authority shall repay to the State
18Treasurer all amounts paid to it under this Section and
19otherwise remaining available to the Authority after providing
20for (i) payment of principal and interest on, and other
21payments related to, its obligations issued or to be issued
22under Section 13 of the Act, including any deposits required to
23reserve funds created under any indenture or resolution
24authorizing issuance of the obligations and payments to
25providers of credit enhancement, (ii) payment of obligations
26under the provisions of any management agreement with respect

 

 

09800SB1162sam001- 59 -LRB098 07308 HLH 42513 a

1to a facility or facilities owned by the Authority or of any
2assistance agreement with respect to any facility for which
3financial assistance is provided under this Act, and payment of
4other capital and operating expenses of the Authority,
5including any deposits required to reserve funds created for
6repair and replacement of capital assets and to meet the
7obligations of the Authority under any management agreement or
8assistance agreement. Amounts repaid by the Authority to the
9State Treasurer hereunder shall be treated as repayment of
10amounts deposited into the Illinois Sports Facilities Fund and
11credited to the Subsidy Account and used for the corporate
12purposes of the Authority. The State Treasurer shall deposit
13$5,000,000 of the amount received into the General Revenue
14Fund; thereafter, at the beginning of each fiscal year the
15State Treasurer shall certify to the State Comptroller for all
16prior fiscal years the cumulative amount of any deficiencies in
17repayments to the City of Chicago of amounts in the Local
18Government Distributive Fund that would otherwise have been
19allocated to the City of Chicago under the State Revenue
20Sharing Act but instead were paid into the General Revenue Fund
21under Section 6 of the Hotel Operators' Occupation Tax Act and
22that have not been reimbursed, and the Comptroller shall,
23during the fiscal year at the beginning of which the
24certification was made, cause warrants to be drawn from the
25amount received for the repayment of that cumulative amount to
26the City of Chicago until that cumulative amount has been fully

 

 

09800SB1162sam001- 60 -LRB098 07308 HLH 42513 a

1reimbursed; thereafter, the State Treasurer shall deposit the
2balance of the amount received into the trust fund established
3outside the State Treasury under subsection (g) of Section 13
4of the Metropolitan Pier and Exposition Authority Act.
5    Nothing in this Section shall be construed to authorize the
6Authority to impose a tax upon the privilege of engaging in any
7business which under the constitution of the United States may
8not be made the subject of taxation by this State.
9    An ordinance or resolution imposing or discontinuing a tax
10hereunder or effecting a change in the rate thereof shall be
11effective on the first day of the second calendar month next
12following the month in which the ordinance or resolution is
13passed.
14    If the Authority levies a tax authorized by this Section it
15shall transmit to the Department of Revenue not later than 5
16days after the adoption of the ordinance or resolution a
17certified copy of the ordinance or resolution imposing such tax
18whereupon the Department of Revenue shall proceed to administer
19and enforce this Section on behalf of the Authority. Upon a
20change in rate of a tax levied hereunder, or upon the
21discontinuance of the tax, the Authority shall not later than 5
22days after the effective date of the ordinance or resolution
23discontinuing the tax or effecting a change in rate transmit to
24the Department of Revenue a certified copy of the ordinance or
25resolution effecting such change or discontinuance.
26    Notwithstanding any other provision of law, the tax is not

 

 

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1imposed on the renting or leasing of hotel rooms by the
2American Red Cross for the provision or coordination of
3disaster relief services.
4(Source: P.A. 91-935, eff. 6-1-01.)
 
5    Section 30. The Downstate Illinois Sports Facilities
6Authority Act is amended by changing Section 105 as follows:
 
7    (70 ILCS 3210/105)
8    Sec. 105. Tax. The Authority may impose an occupation tax
9upon all persons engaged in the business of renting, leasing,
10or letting rooms in a hotel, as defined in the Hotel Operators'
11Occupation Tax Act, at a rate not to exceed 2% of the gross
12rental receipts from the renting, leasing or letting of hotel
13rooms. The taxing may be imposed, however, only if approved by
14ordinance of the municipality within which the tax is to be
15imposed.
16    The tax imposed by the Authority pursuant to this Section
17and all civil penalties that may be assessed as an incident
18thereof shall be collected and enforced by the State Department
19of Revenue. The certificate of registration which is issued by
20the Department to a lessor under the Hotel Operators'
21Occupation Tax Act shall permit such registrant to engage in a
22business which is taxable under any ordinance or resolution
23enacted pursuant to this Section without registering
24separately with the Department under such ordinance or

 

 

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1resolution or under this Section. The Department shall have
2full power to administer and enforce this Section; to collect
3all taxes and penalties due hereunder; to dispose of taxes and
4penalties so collected in the manner provided in this Section,
5and to determine all rights to credit memoranda, arising on
6account of the erroneous payment of tax or penalty hereunder.
7In the administration of, and compliance with, this Section,
8the Department and persons who are subject to this Section
9shall have the same rights, remedies, privileges, immunities,
10powers and duties, and be subject to the same conditions,
11restrictions, limitations, penalties and definitions of terms,
12and employ the same modes of procedure, as are prescribed in
13the Hotel Operators' Occupation Tax Act (except where that Act
14is inconsistent herewith), as the same is now or may hereafter
15be amended, as fully as if the provisions contained in the
16Hotel Operators' Occupation Tax Act were set forth herein.
17    Whenever the Department determines that a refund should be
18made under this Section to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the warrant to be drawn for the
21amount specified, and to the person named, in such notification
22from the Department. Such refund shall be paid by the State
23Treasurer out of the amounts held by the State Treasurer as
24trustee for the Authority.
25    Persons subject to any tax imposed pursuant to authority
26granted by this Section may reimburse themselves for their tax

 

 

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1liability for such tax by separately stating such tax as an
2additional charge, which charge may be stated in combination,
3in a single amount, with State tax imposed under the Hotel
4Operators' Occupation Tax Act.
5    The Department shall forthwith pay over to the State
6Treasurer, ex-officio, as trustee for the Authority, all taxes
7and penalties collected hereunder for deposit in a trust fund
8outside the State Treasury. On or before the 25th day of each
9calendar month, the Department shall certify to the Comptroller
10the amount to be paid to or on behalf of the Authority from
11amounts collected hereunder by the Department, and deposited
12into such trust fund during the second preceding calendar
13month. The amount to be paid to or on behalf of the Authority
14shall be the amount (not including credit memoranda) collected
15hereunder during such second preceding calendar month by the
16Department, less an amount equal to the amount of refunds
17authorized during such second preceding calendar month by the
18Department on behalf of the Authority, and less 4% of such
19balance, which sum shall be retained by the State Treasurer to
20cover the costs incurred by the Department in administering and
21enforcing the provisions of this Section, as provided herein.
22Each such monthly certification by the Department shall also
23certify to the Comptroller the amount to be so retained by the
24State Treasurer for payment into the General Revenue Fund of
25the State Treasury.
26    Amounts collected by the Department and paid to the

 

 

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1Authority pursuant to this Section shall be used for the
2corporate purposes of the Authority.
3    Nothing in this Section shall be construed to authorize the
4Authority to impose a tax upon the privilege of engaging in any
5business which under the constitution of the United States may
6not be made the subject of taxation by this State.
7    An ordinance or resolution imposing or discontinuing a tax
8hereunder or effecting a change in the rate thereof shall be
9effective on the first day of the second calendar month next
10following the month in which the ordinance or resolution is
11passed.
12    If the Authority levies a tax authorized by this Section it
13shall transmit to the Department of Revenue not later than 5
14days after the adoption of the ordinance or resolution a
15certified copy of the ordinance or resolution imposing such tax
16whereupon the Department of Revenue shall proceed to administer
17and enforce this Section on behalf of the Authority. Upon a
18change in rate of a tax levied hereunder, or upon the
19discontinuance of the tax, the Authority shall not later than 5
20days after the effective date of the ordinance or resolution
21discontinuing the tax or effecting a change in rate transmit to
22the Department of Revenue a certified copy of the ordinance or
23resolution effecting such change or discontinuance.
24    Notwithstanding any other provision of law, the tax is not
25imposed on the renting or leasing of hotel rooms by the
26American Red Cross for the provision or coordination of

 

 

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1disaster relief services.
2(Source: P.A. 93-227, eff. 1-1-04.)".