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Public Act 101-0204


 

Public Act 0204 101ST GENERAL ASSEMBLY

  
  
  

 


 
Public Act 101-0204
 
SB1217 EnrolledLRB101 07963 AWJ 53019 b

    AN ACT concerning local government.
 
    Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
 
    Section 5. The Illinois Municipal Code is amended by
changing Sections 8-3-14 and 8-3-14a and by adding Sections
8-3-14b and 8-3-14c as follows:
 
    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
    Sec. 8-3-14. Municipal hotel operators' occupation tax.
The corporate authorities of any municipality may impose a tax
upon all persons engaged in such municipality 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 6% in the City of East Peoria and in the Village of
Morton and 5% in all other municipalities 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, and may provide for the administration and enforcement of
the tax, and for the collection thereof from the persons
subject to the tax, as the corporate authorities determine to
be necessary or practicable for the effective administration of
the tax. The municipality may not impose a tax under this
Section if it imposes a tax under Section 8-3-14a.
    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".
    Nothing in this Section shall be construed to authorize a
municipality 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.
    Except as otherwise provided in this Division, the The
amounts collected by any municipality pursuant to this Section
shall be expended by the municipality solely to promote tourism
and conventions within that municipality or otherwise to
attract nonresident overnight visitors to the municipality.
    No funds received pursuant to this Section shall be used to
advertise for or otherwise promote new competition in the hotel
business.
(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
 
    (65 ILCS 5/8-3-14a)
    Sec. 8-3-14a. Municipal hotel use tax.
    (a) The corporate authorities of any municipality may
impose a tax upon the privilege of renting or leasing rooms in
a hotel within the municipality at a rate not to exceed 5% of
the rental or lease payment. The corporate authorities may
provide for the administration and enforcement of the tax and
for the collection thereof from the persons subject to the tax,
as the corporate authorities determine to be necessary or
practical for the effective administration of the tax.
    (b) Each hotel in the municipality shall collect the tax
from the person making the rental or lease payment at the time
that the payment is tendered to the hotel. The hotel shall, as
trustee, remit the tax to the municipality.
    (c) The tax authorized under this Section does not apply to
any rental or lease payment by a permanent resident of that
hotel or to any payment made to any hotel that is subject to
the tax imposed under subsection (c) of Section 13 of the
Metropolitan Pier and Exposition Authority Act. A municipality
may not impose a tax under this Section if it imposes a tax
under Section 8-3-14. Nothing in this Section may be construed
to authorize a municipality to impose a tax upon the privilege
of engaging in any business that under the Constitution of the
United States may not be made the subject of taxation by this
State.
    (d) Except as otherwise provided in this Division, the The
moneys collected by a municipality under this Section may be
expended solely to promote tourism and conventions within that
municipality or otherwise to attract nonresident overnight
visitors to the municipality. No moneys received under this
Section may be used to advertise for or otherwise promote new
competition in the hotel business.
    (e) As used in this Section, "hotel" has the meaning set
forth in Section 2 of the Hotel Operators' Occupation Tax Act.
(Source: P.A. 96-238, eff. 8-11-09.)
 
    (65 ILCS 5/8-3-14b new)
    Sec. 8-3-14b. Municipal hotel operators' tax in DuPage
County. For any municipality located within DuPage County that
belongs to a not-for-profit organization headquartered in
DuPage County that is recognized by the Department of Commerce
and Economic Opportunity as a certified local tourism and
convention bureau entitled to receive State tourism grant
funds, not less than 75% of the amounts collected pursuant to
Section 8-3-14 shall be expended by the municipality to promote
tourism and conventions within that municipality or otherwise
to attract nonresident overnight visitors to the municipality,
and the remainder of the amounts collected by a municipality
within DuPage County pursuant to Section 8-3-14 may be expended
by the municipality for economic development or capital
infrastructure.
    This Section is repealed on January 1, 2023.
 
    (65 ILCS 5/8-3-14c new)
    Sec. 8-3-14c. Municipal hotel use tax in DuPage County. For
any municipality located within DuPage County that belongs to a
not-for-profit organization headquartered in DuPage County
that is recognized by the Department of Commerce and Economic
Opportunity as a certified local tourism and convention bureau
entitled to receive State tourism grant funds, not less than
75% of the amounts collected pursuant to Section 8-3-14a shall
be expended by the municipality to promote tourism and
conventions within that municipality or otherwise to attract
nonresident overnight visitors to the municipality, and the
remainder of the amounts collected by a municipality within
DuPage County pursuant to Section 8-3-14a may be expended by
the municipality for economic development or capital
infrastructure.
    This Section is repealed on January 1, 2023.
 
    Section 99. Effective date. This Act takes effect upon
becoming law.

Effective Date: 8/2/2019