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Public Act 100-0213


 

Public Act 0213 100TH GENERAL ASSEMBLY

  
  
  

 


 
Public Act 100-0213
 
SB0587 EnrolledLRB100 05291 HLH 15302 b

    AN ACT concerning revenue.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Hotel Operators' Occupation Tax Act is
amended by changing Sections 2, 3, and 9 as follows:
 
    (35 ILCS 145/2)  (from Ch. 120, par. 481b.32)
    Sec. 2. Definitions. As used in this Act, unless the
context otherwise requires:
        (1) "Hotel" means any building or buildings in which
    the public may, for a consideration, obtain living
    quarters, sleeping or housekeeping accommodations. The
    term includes, but is not limited to, inns, motels, tourist
    homes or courts, lodging houses, rooming houses and
    apartment houses, retreat centers, conference centers, and
    hunting lodges.
        (2) "Operator" means any person operating a hotel.
        (3) "Occupancy" means the use or possession, or the
    right to the use or possession, of any room or rooms in a
    hotel for any purpose, or the right to the use or
    possession of the furnishings or to the services and
    accommodations accompanying the use and possession of the
    room or rooms.
        (4) "Room" or "rooms" means any living quarters,
    sleeping or housekeeping accommodations.
        (5) "Permanent resident" means any person who occupied
    or has the right to occupy any room or rooms, regardless of
    whether or not it is the same room or rooms, in a hotel for
    at least 30 consecutive days.
        (6) "Rent" or "rental" means the consideration
    received for occupancy, valued in money, whether received
    in money or otherwise, including all receipts, cash,
    credits and property or services of any kind or nature.
        (7) "Department" means the Department of Revenue.
        (8) "Person" means any natural individual, firm,
    partnership, association, joint stock company, joint
    adventure, public or private corporation, limited
    liability company, or a receiver, executor, trustee,
    guardian or other representative appointed by order of any
    court.
(Source: P.A. 87-951; 88-480.)
 
    (35 ILCS 145/3)  (from Ch. 120, par. 481b.33)
    Sec. 3. Rate; Exemptions Exemption.
    (a) A tax is imposed upon persons engaged in the business
of renting, leasing or letting rooms in a hotel at the rate of
5% of 94% of the gross rental receipts from such renting,
leasing or letting, excluding, however, from gross rental
receipts, the proceeds of such renting, leasing or letting to
permanent residents of that hotel and proceeds from the tax
imposed under subsection (c) of Section 13 of the Metropolitan
Pier and Exposition Authority Act.
    (b) There Commencing on the first day of the first month
after the month this amendatory Act of 1984 becomes law, there
shall be imposed an additional tax upon persons engaged in the
business of renting, leasing or letting rooms in a hotel at the
rate of 1% of 94% of the gross rental receipts from such
renting, leasing or letting, excluding, however, from gross
rental receipts, the proceeds of such renting, leasing or
letting to permanent residents of that hotel and proceeds from
the tax imposed under subsection (c) of Section 13 of the
Metropolitan Pier and Exposition Authority Act.
    (c) No funds received pursuant to this Act shall be used to
advertise for or otherwise promote new competition in the hotel
business.
    (d) However, such tax is not imposed upon the privilege of
engaging in any business in Interstate Commerce or otherwise,
which business may not, under the Constitution and Statutes of
the United States, be made the subject of taxation by this
State. In addition, the tax is not imposed upon gross rental
receipts for which the hotel operator is prohibited from
obtaining reimbursement for the tax from the customer by reason
of a federal treaty.
    (d-5) On and after July 1, 2017, the tax imposed by this
Act shall not apply to gross rental receipts received by an
entity that is organized and operated exclusively for religious
purposes and possesses an active Exemption Identification
Number issued by the Department pursuant to the Retailers'
Occupation Tax Act when acting as a hotel operator renting,
leasing, or letting rooms:
        (1) in furtherance of the purposes for which it is
    organized; or
        (2) to entities that (i) are organized and operated
    exclusively for religious purposes, (ii) possess an active
    Exemption Identification Number issued by the Department
    pursuant to the Retailers' Occupation Tax Act, and (iii)
    rent the rooms in furtherance of the purposes for which
    they are organized.
    No gross rental receipts are exempt under paragraph (2) of
this subsection (d-5) unless the hotel operator obtains the
active Exemption Identification Number from the exclusively
religious entity to whom it is renting and maintains that
number in its books and records. Gross rental receipts from all
rentals other than those described in items (1) or (2) of this
subsection (d-5) are subject to the tax imposed by this Act
unless otherwise exempt under this Act.
    This subsection (d-5) is exempt from the sunset provisions
of Section 3-5 of this Act.
    (e) Persons subject to the tax imposed by this Act may
reimburse themselves for their tax liability under this Act by
separately stating such tax as an additional charge, which
charge may be stated in combination, in a single amount, with
any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
Illinois Municipal Code, and Section 25.05-10 of "An Act to
revise the law in relation to counties".
    (f) If any hotel operator collects an amount (however
designated) which purports to reimburse such operator for hotel
operators' occupation tax liability measured by receipts which
are not subject to hotel operators' occupation tax, or if any
hotel operator, in collecting an amount (however designated)
which purports to reimburse such operator for hotel operators'
occupation tax liability measured by receipts which are subject
to tax under this Act, collects more from the customer than the
operators' hotel operators' occupation tax liability in the
transaction is, the customer shall have a legal right to claim
a refund of such amount from such operator. However, if such
amount is not refunded to the customer for any reason, the
hotel operator is liable to pay such amount to the Department.
(Source: P.A. 87-733.)
 
    (35 ILCS 145/9)  (from Ch. 120, par. 481b.39)
    Sec. 9. Applicability. Persons engaged in the business of
renting, leasing or letting rooms in a hotel only to permanent
residents are exempt from the provisions of this Act. In
addition, persons engaged in the business of renting, leasing,
or letting rooms in a hotel whose only rentals are as described
in items (1) and (2) of subsection (d-5) of Section 3 of this
Act are exempt from the provisions of this Act.
(Source: Laws 1961, p. 1728.)
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/18/2017