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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
HB4979
Introduced 02/05/04, by Eileen Lyons SYNOPSIS AS INTRODUCED:
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65 ILCS 5/8-3-14 |
from Ch. 24, par. 8-3-14 |
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Amends the Illinois Municipal Code concerning the hotel operators' occupation
tax. Requires that a municipality use the tax revenue to promote, among other
things, economic
development.
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A BILL FOR
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HB4979 |
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LRB093 19588 MKM 45329 b |
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| AN ACT concerning municipalities.
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| Be it enacted by the People of the State of Illinois, |
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| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by |
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| changing Section
8-3-14 as follows:
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| (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
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| Sec. 8-3-14. The corporate authorities of any municipality |
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| may impose a
tax upon all persons engaged in such municipality |
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| in the business of
renting, leasing or letting rooms in a |
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| hotel, as defined in "The Hotel
Operators' Occupation Tax Act," |
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| at a rate not to exceed 5% of the gross
rental receipts from |
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| such renting, leasing or letting, excluding, however,
from |
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| gross rental receipts, the proceeds of such renting, leasing or
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| letting to permanent residents of that hotel and proceeds from |
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| the tax
imposed under subsection (c) of Section 13 of the |
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| Metropolitan Pier and
Exposition Authority Act, and may provide |
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| for the administration and
enforcement of the tax, and for the |
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| collection thereof from the persons
subject to the tax, as the |
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| corporate authorities determine to be necessary
or practicable |
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| for the effective administration of the tax.
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| Persons subject to any tax imposed pursuant to authority
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| granted by this Section may reimburse themselves for their tax
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| liability for such tax by separately stating such tax as an
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| additional charge, which charge may be stated in combination,
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| in a single amount, with State tax imposed under "The Hotel
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| Operators' Occupation Tax Act".
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| Nothing in this Section shall be construed to authorize a
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| municipality to impose a tax upon the privilege of engaging in
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| any business which under the constitution of the United States
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| may not be made the subject of taxation by this State.
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| The amounts collected by any municipality pursuant to this |
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| Section shall
be expended by the municipality solely to promote |
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