State of Illinois
92nd General Assembly
Legislation

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92_HB3595

 
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 1        AN ACT concerning municipalities.

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

 4        Section  5.   The  Illinois  Municipal Code is amended by
 5    changing Section 8-3-13 as follows:

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

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