State of Illinois
91st General Assembly
Legislation

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91_HB3133

 
                                               LRB9110977SMdv

 1        AN ACT to amend the Hotel Operators' Occupation  Tax  Act
 2    by changing Section 9.

 3        Be  it  enacted  by  the People of the State of Illinois,
 4    represented in the General Assembly:

 5        Section 5.  The Hotel Operators' Occupation  Tax  Act  is
 6    amended by changing Section 9 as follows:

 7        (35 ILCS 145/9) (from Ch. 120, par. 481b.39)
 8        Sec.  9. Exemptions.  The tax imposed under this Act does
 9    not apply to the following:
10        (1)  Persons engaged in the business of renting,  leasing
11    or  letting  rooms in a hotel only to permanent residents are
12    exempt from the provisions of this Act.
13        (2)  The renting, leasing, or letting of rooms in a hotel
14    to an organization chartered by the United States Congress to
15    provide disaster relief services when the rooms are rented on
16    behalf of its personnel who are providing relief services  or
17    when  the  rooms  are  rented for the benefit of victims of a
18    natural or man-made disaster.
19    (Source: Laws 1961, p. 1728.)

20        Section 99.  Effective date.  This Act takes effect  upon
21    becoming law.

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