State of Illinois
90th General Assembly
Legislation

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90_SB0736

      65 ILCS 5/8-3-13          from Ch. 24, par. 8-3-13
          Amends  the  Illinois  Municipal  Code.   Provides   that
      proceeds  of  the  tax  imposed  on  persons  engaged  in the
      municipality in the business of renting, leasing, or  letting
      hotel rooms may be used to promote economic development.
                                                     LRB9003328KDks
                                               LRB9003328KDks
 1        AN  ACT  to amend the Illinois Municipal Code by changing
 2    Section 8-3-13.
 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:
 5        Section  5.   The  Illinois  Municipal Code is amended by
 6    changing Section 8-3-13 as follows:
 7        (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
 8        Sec.   8-3-13.  The   corporate   authorities   of    any
 9    municipality  containing  500,000  or  more  inhabitants  may
10    impose  a tax prior to July 1, 1969, upon all persons engaged
11    in the municipality in the business of  renting,  leasing  or
12    letting  rooms in a hotel, as defined in the Hotel Operators'
13    Occupation Tax Act, at a rate not to exceed 1% of  the  gross
14    rental   receipts  from  the  renting,  leasing  or  letting,
15    excluding, however, from gross rental receipts, the  proceeds
16    of  the renting, leasing or letting to permanent residents of
17    that hotel and proceeds from the tax imposed under subsection
18    (c) of Section 13 of the  Metropolitan  Pier  and  Exposition
19    Authority Act.
20        The  tax imposed by a municipality under this Section and
21    all civil penalties that  may  be  assessed  as  an  incident
22    thereof   shall  be  collected  and  enforced  by  the  State
23    Department of Revenue.  The certificate of registration  that
24    is  issued  by  the  Department  to  a lessor under the Hotel
25    Operators' Occupation Tax Act shall permit the registrant  to
26    engage  in  a business that is taxable under any ordinance or
27    resolution enacted under  this  Section  without  registering
28    separately   with  the  Department  under  the  ordinance  or
29    resolution or under this Section.  The Department shall  have
30    full power to administer and enforce this Section; to collect
31    all  taxes  and  penalties due hereunder; to dispose of taxes
                            -2-                LRB9003328KDks
 1    and penalties so collected in the  manner  provided  in  this
 2    Section;  and  to  determine  all  rights to credit memoranda
 3    arising on account of the erroneous payment of tax or penalty
 4    hereunder. In the administration of and compliance with  this
 5    Section,  the  Department and persons who are subject to this
 6    Section shall have the  same  rights,  remedies,  privileges,
 7    immunities,  powers  and  duties,  and be subject to the same
 8    conditions,   restrictions,   limitations,   penalties    and
 9    definitions of terms, and employ the same modes of procedure,
10    as  are prescribed in the Hotel Operators' Occupation Tax Act
11    and the Uniform Penalty and Interest Act, as fully as if  the
12    provisions contained in those Acts  were set forth herein.
13        Whenever  the  Department determines that a refund should
14    be made under this Section to a claimant instead of issuing a
15    credit memorandum, the  Department  shall  notify  the  State
16    Comptroller,  who shall cause the warrant to be drawn for the
17    amount  specified,  and  to  the   person   named,   in   the
18    notification from the Department. The refund shall be paid by
19    the State Treasurer out of the Illinois tourism tax fund.
20        Persons  subject  to  any  tax  imposed  under  authority
21    granted  by  this  Section may reimburse themselves for their
22    tax liability for that tax by separately stating the  tax  as
23    an   additional   charge,  which  charge  may  be  stated  in
24    combination, in a single amount, with State tax imposed under
25    the Hotel Operators' Occupation Tax Act.
26        The Department shall forthwith  pay  over  to  the  State
27    Treasurer,  ex-officio,  as  trustee, all taxes and penalties
28    collected hereunder.  On or  before  the  25th  day  of  each
29    calendar  month,  the Department shall prepare and certify to
30    the Comptroller the disbursement of stated sums of  money  to
31    named  municipalities  from  which lessors have paid taxes or
32    penalties hereunder  to  the  Department  during  the  second
33    preceding  calendar  month.  The  amount  to  be paid to each
34    municipality  shall  be  the  amount  (not  including  credit
                            -3-                LRB9003328KDks
 1    memoranda) collected hereunder during  the  second  preceding
 2    calendar month by the Department, and not including an amount
 3    equal  to  the  amount  of  refunds  made  during  the second
 4    preceding calendar month by the Department on behalf  of  the
 5    municipality,  less  4%  of  the  balance, which sum shall be
 6    retained by the State Treasurer to cover the  costs  incurred
 7    by   the   Department  in  administering  and  enforcing  the
 8    provisions  of  this  Section,  as  provided   herein.    The
 9    Department,  at  the time of each monthly disbursement to the
10    municipalities, shall prepare and certify to the  Comptroller
11    the amount so retained by the State Treasurer, which shall be
12    paid into the General Revenue Fund of the State Treasury.
13        Within  10  days  after receipt by the Comptroller of the
14    disbursement certification  to  the  municipalities  and  the
15    General Revenue Fund provided for in this Section to be given
16    to  the  Comptroller by the Department, the Comptroller shall
17    cause the warrants to be drawn for the respective amounts  in
18    accordance    with    the   directions   contained   in   the
19    certification.
20        Nothing in this Section shall be construed to authorize a
21    municipality to impose a tax upon the privilege  of  engaging
22    in  any  business  that, under the Constitution of the United
23    States, may not be made  the  subject  of  taxation  by  this
24    State.
25        An  ordinance  or  resolution imposing a tax hereunder or
26    effecting a change in the rate thereof shall be effective  on
27    the  first  day  of  the  calendar  month  next following the
28    expiration of the  publication  period  provided  in  Section
29    1-2-4 in respect to municipalities governed by that Section.
30        The corporate authorities of any municipality that levies
31    a  tax  authorized  by  this  Section  shall  transmit to the
32    Department of Revenue on or not later than 5 days  after  the
33    effective  date  of  the  ordinance or resolution a certified
34    copy  of  the  ordinance  or  resolution  imposing  the  tax;
                            -4-                LRB9003328KDks
 1    whereupon,  the  Department  of  Revenue  shall  proceed   to
 2    administer   and  enforce  this  Section  on  behalf  of  the
 3    municipality as of the effective date  of  the  ordinance  or
 4    resolution.  Upon a change in rate of a tax levied hereunder,
 5    or  upon  the  discontinuance  of  the  tax,  the   corporate
 6    authorities of the municipality shall, on or not later than 5
 7    days  after the effective date of the ordinance or resolution
 8    discontinuing the tax or effecting a change in rate, transmit
 9    to  the  Department  of  Revenue  a  certified  copy  of  the
10    ordinance   or   resolution   effecting   the    change    or
11    discontinuance.   The  amounts  disbursed to any municipality
12    under this Section shall  be  expended  by  the  municipality
13    solely  to promote economic development, tourism, conventions
14    and  other  special  events  within  that   municipality   or
15    otherwise to attract nonresidents to visit the municipality.
16        Any  municipality  receiving  and  disbursing money under
17    this Section shall report on or before the  first  Monday  in
18    January  of  each  year  to  the  Advisory  Committee  of the
19    Illinois Tourism Promotion Fund, created by Section 12 of the
20    Illinois  Promotion  Act.  The  reports  shall  specify   the
21    purposes  for  which  the  disbursements  were made and shall
22    contain detailed amounts of all  receipts  and  disbursements
23    under this Section.
24        This Section may be cited as the Tourism, Conventions and
25    Other Special Events Promotion Act of 1967.
26    (Source: P.A. 87-205; 87-733; 87-895.)

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