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93RD GENERAL ASSEMBLY
State of Illinois
2003 and 2004
SB2419
Introduced 2/3/2004, by Christine Radogno 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. Provides that the amounts collected by any municipality from the tax on hotel rooms authorized to be imposed in a municipality under the Code shall
be expended by the municipality as follows: (1) 20% shall be allocated to the local convention and tourism bureau; (2) 40% shall be allocated to the municipality for unrestricted use; (3) 10% shall be allocated to hotels in the municipality to be used for marketing purposes, but that, if the convention and visitors bureau of a municipality undertakes the marketing for hotels in that municipality, then this 10% shall instead be allocated to the convention and visitors bureau for marketing purposes; and (4) 30% shall be allocated to the municipality, but its use shall be restricted solely to promote tourism and conventions
within that municipality or otherwise to attract nonresident overnight
visitors to the municipality (now the amounts collected may be used solely to promote tourism and conventions
within that municipality or otherwise to attract nonresident overnight
visitors to the municipality). Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB2419 |
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LRB093 15907 SJM 41525 b |
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| AN ACT concerning taxes.
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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 as follows:
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