(70 ILCS 3210/105)
The Authority may impose an occupation tax
upon all persons engaged in
the business of renting, leasing, or letting rooms in a hotel, as defined in
the Hotel Operators' Occupation Tax Act, at a rate not to exceed 2% of the
gross rental receipts from the renting, leasing or letting of hotel rooms. The
taxing may be
imposed, however, only if approved by ordinance of the municipality within
which the tax is to be imposed.
The tax imposed by the Authority pursuant to this Section and all civil
penalties that may be assessed as an incident thereof shall be collected and
enforced by the State Department of Revenue. The certificate of registration
which is issued by the Department to a lessor under the Hotel Operators'
Occupation Tax Act shall permit such registrant to engage in a business
which is taxable under any ordinance or resolution enacted pursuant to this
Section without registering separately with the Department under such ordinance
or resolution or under this Section. The Department shall have full power
to administer and enforce this Section; to collect all taxes and penalties
due hereunder; to dispose of taxes and penalties so collected in the manner
provided in this Section, and to determine all rights to credit memoranda,
arising on account of the erroneous payment of tax or penalty hereunder.
In the administration of, and compliance with, this Section, the Department
and persons who are subject to this Section shall have the same rights,
remedies, privileges, immunities, powers and duties, and be subject to the
same conditions, restrictions, limitations, penalties and definitions of
terms, and employ the same modes of procedure, as are prescribed in the
Hotel Operators' Occupation Tax Act (except where that Act is inconsistent
herewith), as the same is now or may hereafter be amended, as fully as if
the provisions contained in the Hotel Operators' Occupation Tax Act were
set forth herein.
Whenever the Department determines that a refund should be made under this
Section to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the warrant to be drawn
for the amount specified, and to the person named, in such notification
from the Department. Such refund shall be paid by the State Treasurer out
of the amounts held by the State Treasurer as trustee for the Authority.
Persons subject to any tax imposed pursuant to authority granted by this
Section may reimburse themselves for their tax liability for such tax by
separately stating such tax as an additional charge, which charge may be
stated in combination, in a single amount, with State tax imposed under
the Hotel Operators' Occupation Tax Act.
The Department shall forthwith pay over to the State Treasurer,
ex-officio, as trustee for the Authority, all taxes and penalties collected
hereunder for deposit in a trust fund outside the State Treasury. On or
before the 25th day of each calendar month, the Department shall certify to
the Comptroller the amount to be paid to or on behalf of the Authority from
amounts collected hereunder by the Department, and deposited into such
trust fund during the second preceding calendar month. The amount to be
paid to or on behalf of the Authority shall be the amount (not including
credit memoranda) collected hereunder during such second preceding calendar
month by the Department, less an amount equal to the amount of refunds
authorized during such second preceding calendar month by the Department on
behalf of the Authority, and less 4% of such balance, which sum shall be
retained by the State Treasurer to cover the costs incurred by the
Department in administering and enforcing the provisions of this Section,
as provided herein. Each such monthly certification by the Department
shall also certify to the Comptroller the amount to be so retained by the
State Treasurer for payment into the General Revenue Fund of the State
Amounts collected by the Department and paid to the Authority pursuant
to this Section shall be used for the corporate purposes of the Authority.
Nothing in this Section shall be construed to authorize the Authority
to impose a tax upon the privilege of engaging in any business which under
the constitution of the United States may not be made the subject of taxation
by this State.
An ordinance or resolution imposing or discontinuing a tax hereunder or
effecting a change in the rate thereof shall be effective on the first day
of the second calendar month next following the month in which the
ordinance or resolution is passed.
If the Authority levies a tax authorized by this Section it shall
transmit to the Department of Revenue not later than 5 days after the
adoption of the ordinance or resolution a certified copy of the ordinance
or resolution imposing such tax whereupon the Department of Revenue shall
proceed to administer and enforce this Section on behalf of the Authority.
Upon a change in rate of a tax levied hereunder, or upon the discontinuance
of the tax, the Authority shall not later than 5 days after the effective
date of the ordinance or resolution discontinuing the tax or effecting a
change in rate transmit to the Department of Revenue a certified copy of
the ordinance or resolution effecting such change or discontinuance.
(Source: P.A. 93-227, eff. 1-1-04.)