97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
HB1154

 

Introduced 02/08/11, by Rep. John E. Bradley

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 145/2  from Ch. 120, par. 481b.32
70 ILCS 210/13  from Ch. 85, par. 1233

    Amends the Hotel Operators' Occupation Tax Act. Provides that the term "occupancy" does not include the use of any room or rooms used or paid for by representatives of an organization chartered by the United States Congress to provide disaster relief. Amends the Metropolitan Pier and Exposition Authority Act. In a Section concerning hotel taxes imposed by the Authority, provides that the tax is not imposed on the renting, leasing, or letting of hotel rooms used or paid for by representatives of an organization chartered by the United States Congress to provide disaster relief. Provides that the rooms must be used for official purposes of the organization. Effective immediately.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1    AN ACT concerning revenue.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. The Hotel Operators' Occupation Tax Act is
5amended by changing Section 2 as follows:
 
6    (35 ILCS 145/2)  (from Ch. 120, par. 481b.32)
7    Sec. 2. As used in this Act, unless the context otherwise
8requires:
9        (1) "Hotel" means any building or buildings in which
10    the public may, for a consideration, obtain living
11    quarters, sleeping or housekeeping accommodations. The
12    term includes inns, motels, tourist homes or courts,
13    lodging houses, rooming houses and apartment houses.
14        (2) "Operator" means any person operating a hotel.
15        (3) "Occupancy" means the use or possession, or the
16    right to the use or possession, of any room or rooms in a
17    hotel for any purpose, or the right to the use or
18    possession of the furnishings or to the services and
19    accommodations accompanying the use and possession of the
20    room or rooms. For the purposes of this Act, occupancy does
21    not include the use of any room or rooms used or paid for
22    by representatives of an organization chartered by the
23    United States Congress to provide disaster relief if the

 

 

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1    room or rooms are used for official purposes of the
2    organization.
3        (4) "Room" or "rooms" means any living quarters,
4    sleeping or housekeeping accommodations.
5        (5) "Permanent resident" means any person who occupied
6    or has the right to occupy any room or rooms, regardless of
7    whether or not it is the same room or rooms, in a hotel for
8    at least 30 consecutive days.
9        (6) "Rent" or "rental" means the consideration
10    received for occupancy, valued in money, whether received
11    in money or otherwise, including all receipts, cash,
12    credits and property or services of any kind or nature.
13        (7) "Department" means the Department of Revenue.
14        (8) "Person" means any natural individual, firm,
15    partnership, association, joint stock company, joint
16    adventure, public or private corporation, limited
17    liability company, or a receiver, executor, trustee,
18    guardian or other representative appointed by order of any
19    court.
20(Source: P.A. 87-951; 88-480.)
 
21    Section 10. The Metropolitan Pier and Exposition Authority
22Act is amended by changing Section 13 as follows:
 
23    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
24    Sec. 13. (a) The Authority shall not have power to levy

 

 

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1taxes for any purpose, except as provided in subsections (b),
2(c), (d), (e), and (f).
3    (b) By ordinance the Authority shall, as soon as
4practicable after the effective date of this amendatory Act of
51991, impose a Metropolitan Pier and Exposition Authority
6Retailers' Occupation Tax upon all persons engaged in the
7business of selling tangible personal property at retail within
8the territory described in this subsection at the rate of 1.0%
9of the gross receipts (i) from the sale of food, alcoholic
10beverages, and soft drinks sold for consumption on the premises
11where sold and (ii) from the sale of food, alcoholic beverages,
12and soft drinks sold for consumption off the premises where
13sold by a retailer whose principal source of gross receipts is
14from the sale of food, alcoholic beverages, and soft drinks
15prepared for immediate consumption.
16    The tax imposed under this subsection and all civil
17penalties that may be assessed as an incident to that tax shall
18be collected and enforced by the Illinois Department of
19Revenue. The Department shall have full power to administer and
20enforce this subsection, to collect all taxes and penalties so
21collected in the manner provided in this subsection, and to
22determine all rights to credit memoranda arising on account of
23the erroneous payment of tax or penalty under this subsection.
24In the administration of and compliance with this subsection,
25the Department and persons who are subject to this subsection
26shall have the same rights, remedies, privileges, immunities,

 

 

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1powers, and duties, shall be subject to the same conditions,
2restrictions, limitations, penalties, exclusions, exemptions,
3and definitions of terms, and shall employ the same modes of
4procedure applicable to this Retailers' Occupation Tax as are
5prescribed in Sections 1, 2 through 2-65 (in respect to all
6provisions of those Sections other than the State rate of
7taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
8and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
95j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13 and, and until
10January 1, 1994, 13.5 of the Retailers' Occupation Tax Act,
11and, on and after January 1, 1994, all applicable provisions of
12the Uniform Penalty and Interest Act that are not inconsistent
13with this Act, as fully as if provisions contained in those
14Sections of the Retailers' Occupation Tax Act were set forth in
15this subsection.
16    Persons subject to any tax imposed under the authority
17granted in this subsection may reimburse themselves for their
18seller's tax liability under this subsection by separately
19stating that tax as an additional charge, which charge may be
20stated in combination, in a single amount, with State taxes
21that sellers are required to collect under the Use Tax Act,
22pursuant to bracket schedules as the Department may prescribe.
23The retailer filing the return shall, at the time of filing the
24return, pay to the Department the amount of tax imposed under
25this subsection, less a discount of 1.75%, which is allowed to
26reimburse the retailer for the expenses incurred in keeping

 

 

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1records, preparing and filing returns, remitting the tax, and
2supplying data to the Department on request.
3    Whenever the Department determines that a refund should be
4made under this subsection to a claimant instead of issuing a
5credit memorandum, the Department shall notify the State
6Comptroller, who shall cause a warrant to be drawn for the
7amount specified and to the person named in the notification
8from the Department. The refund shall be paid by the State
9Treasurer out of the Metropolitan Pier and Exposition Authority
10trust fund held by the State Treasurer as trustee for the
11Authority.
12    Nothing in this subsection authorizes the Authority to
13impose a tax upon the privilege of engaging in any business
14that under the Constitution of the United States may not be
15made the subject of taxation by this State.
16    The Department shall forthwith pay over to the State
17Treasurer, ex officio, as trustee for the Authority, all taxes
18and penalties collected under this subsection for deposit into
19a trust fund held outside of the State Treasury.
20    As soon as possible after the first day of each month,
21beginning January 1, 2011, upon certification of the Department
22of Revenue, the Comptroller shall order transferred, and the
23Treasurer shall transfer, to the STAR Bonds Revenue Fund the
24local sales tax increment, as defined in the Innovation
25Development and Economy Act, collected under this subsection
26during the second preceding calendar month for sales within a

 

 

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1STAR bond district.
2    After the monthly transfer to the STAR Bonds Revenue Fund,
3on or before the 25th day of each calendar month, the
4Department shall prepare and certify to the Comptroller the
5amounts to be paid under subsection (g) of this Section, which
6shall be the amounts, not including credit memoranda, collected
7under this subsection during the second preceding calendar
8month by the Department, less any amounts determined by the
9Department to be necessary for the payment of refunds, less 2%
10of such balance, which sum shall be deposited by the State
11Treasurer into the Tax Compliance and Administration Fund in
12the State Treasury from which it shall be appropriated to the
13Department to cover the costs of the Department in
14administering and enforcing the provisions of this subsection,
15and less any amounts that are transferred to the STAR Bonds
16Revenue Fund. Within 10 days after receipt by the Comptroller
17of the certification, the Comptroller shall cause the orders to
18be drawn for the remaining amounts, and the Treasurer shall
19administer those amounts as required in subsection (g).
20    A certificate of registration issued by the Illinois
21Department of Revenue to a retailer under the Retailers'
22Occupation Tax Act shall permit the registrant to engage in a
23business that is taxed under the tax imposed under this
24subsection, and no additional registration shall be required
25under the ordinance imposing the tax or under this subsection.
26    A certified copy of any ordinance imposing or discontinuing

 

 

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1any tax under this subsection or effecting a change in the rate
2of that tax shall be filed with the Department, whereupon the
3Department shall proceed to administer and enforce this
4subsection on behalf of the Authority as of the first day of
5the third calendar month following the date of filing.
6    The tax authorized to be levied under this subsection may
7be levied within all or any part of the following described
8portions of the metropolitan area:
9        (1) that portion of the City of Chicago located within
10    the following area: Beginning at the point of intersection
11    of the Cook County - DuPage County line and York Road, then
12    North along York Road to its intersection with Touhy
13    Avenue, then east along Touhy Avenue to its intersection
14    with the Northwest Tollway, then southeast along the
15    Northwest Tollway to its intersection with Lee Street, then
16    south along Lee Street to Higgins Road, then south and east
17    along Higgins Road to its intersection with Mannheim Road,
18    then south along Mannheim Road to its intersection with
19    Irving Park Road, then west along Irving Park Road to its
20    intersection with the Cook County - DuPage County line,
21    then north and west along the county line to the point of
22    beginning; and
23        (2) that portion of the City of Chicago located within
24    the following area: Beginning at the intersection of West
25    55th Street with Central Avenue, then east along West 55th
26    Street to its intersection with South Cicero Avenue, then

 

 

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1    south along South Cicero Avenue to its intersection with
2    West 63rd Street, then west along West 63rd Street to its
3    intersection with South Central Avenue, then north along
4    South Central Avenue to the point of beginning; and
5        (3) that portion of the City of Chicago located within
6    the following area: Beginning at the point 150 feet west of
7    the intersection of the west line of North Ashland Avenue
8    and the north line of West Diversey Avenue, then north 150
9    feet, then east along a line 150 feet north of the north
10    line of West Diversey Avenue extended to the shoreline of
11    Lake Michigan, then following the shoreline of Lake
12    Michigan (including Navy Pier and all other improvements
13    fixed to land, docks, or piers) to the point where the
14    shoreline of Lake Michigan and the Adlai E. Stevenson
15    Expressway extended east to that shoreline intersect, then
16    west along the Adlai E. Stevenson Expressway to a point 150
17    feet west of the west line of South Ashland Avenue, then
18    north along a line 150 feet west of the west line of South
19    and North Ashland Avenue to the point of beginning.
20    The tax authorized to be levied under this subsection may
21also be levied on food, alcoholic beverages, and soft drinks
22sold on boats and other watercraft departing from and returning
23to the shoreline of Lake Michigan (including Navy Pier and all
24other improvements fixed to land, docks, or piers) described in
25item (3).
26    (c) By ordinance the Authority shall, as soon as

 

 

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1practicable after the effective date of this amendatory Act of
21991, impose an occupation tax upon all persons engaged in the
3corporate limits of the City of Chicago in the business of
4renting, leasing, or letting rooms in a hotel, as defined in
5the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
6the gross rental receipts from the renting, leasing, or letting
7of hotel rooms within the City of Chicago, excluding, however,
8from gross rental receipts the proceeds of renting, leasing, or
9letting to permanent residents of a hotel, as defined in that
10Act. Gross rental receipts shall not include proceeds from the
11renting, leasing, or letting of hotel rooms used or paid for by
12representatives of an organization chartered by the United
13States Congress to provide disaster relief if the room or rooms
14are used for official purposes of the organization. Gross
15rental receipts shall not include charges that are added on
16account of the liability arising from any tax imposed by the
17State or any governmental agency on the occupation of renting,
18leasing, or letting rooms in a hotel.
19    The tax imposed by the Authority under this subsection and
20all civil penalties that may be assessed as an incident to that
21tax shall be collected and enforced by the Illinois Department
22of Revenue. The certificate of registration that is issued by
23the Department to a lessor under the Hotel Operators'
24Occupation Tax Act shall permit that registrant to engage in a
25business that is taxable under any ordinance enacted under this
26subsection without registering separately with the Department

 

 

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1under that ordinance or under this subsection. The Department
2shall have full power to administer and enforce this
3subsection, to collect all taxes and penalties due under this
4subsection, to dispose of taxes and penalties so collected in
5the manner provided in this subsection, and to determine all
6rights to credit memoranda arising on account of the erroneous
7payment of tax or penalty under this subsection. In the
8administration of and compliance with this subsection, the
9Department and persons who are subject to this subsection shall
10have the same rights, remedies, privileges, immunities,
11powers, and duties, shall be subject to the same conditions,
12restrictions, limitations, penalties, and definitions of
13terms, and shall employ the same modes of procedure as are
14prescribed in the Hotel Operators' Occupation Tax Act (except
15where that Act is inconsistent with this subsection), as fully
16as if the provisions contained in the Hotel Operators'
17Occupation Tax Act were set out in this subsection.
18    Whenever the Department determines that a refund should be
19made under this subsection to a claimant instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause a warrant to be drawn for the
22amount specified and to the person named in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of the Metropolitan Pier and Exposition Authority
25trust fund held by the State Treasurer as trustee for the
26Authority.

 

 

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1    Persons subject to any tax imposed under the authority
2granted in this subsection may reimburse themselves for their
3tax liability for that tax by separately stating that tax as an
4additional charge, which charge may be stated in combination,
5in a single amount, with State taxes imposed under the Hotel
6Operators' Occupation Tax Act, the municipal tax imposed under
7Section 8-3-13 of the Illinois Municipal Code, and the tax
8imposed under Section 19 of the Illinois Sports Facilities
9Authority Act.
10    The person filing the return shall, at the time of filing
11the return, pay to the Department the amount of tax, less a
12discount of 2.1% or $25 per calendar year, whichever is
13greater, which is allowed to reimburse the operator for the
14expenses incurred in keeping records, preparing and filing
15returns, remitting the tax, and supplying data to the
16Department on request.
17    The Department shall forthwith pay over to the State
18Treasurer, ex officio, as trustee for the Authority, all taxes
19and penalties collected under this subsection for deposit into
20a trust fund held outside the State Treasury. On or before the
2125th day of each calendar month, the Department shall certify
22to the Comptroller the amounts to be paid under subsection (g)
23of this Section, which shall be the amounts (not including
24credit memoranda) collected under this subsection during the
25second preceding calendar month by the Department, less any
26amounts determined by the Department to be necessary for

 

 

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1payment of refunds. Within 10 days after receipt by the
2Comptroller of the Department's certification, the Comptroller
3shall cause the orders to be drawn for such amounts, and the
4Treasurer shall administer those amounts as required in
5subsection (g).
6    A certified copy of any ordinance imposing or discontinuing
7a tax under this subsection or effecting a change in the rate
8of that tax shall be filed with the Illinois Department of
9Revenue, whereupon the Department shall proceed to administer
10and enforce this subsection on behalf of the Authority as of
11the first day of the third calendar month following the date of
12filing.
13    (d) By ordinance the Authority shall, as soon as
14practicable after the effective date of this amendatory Act of
151991, impose a tax upon all persons engaged in the business of
16renting automobiles in the metropolitan area at the rate of 6%
17of the gross receipts from that business, except that no tax
18shall be imposed on the business of renting automobiles for use
19as taxicabs or in livery service. The tax imposed under this
20subsection and all civil penalties that may be assessed as an
21incident to that tax shall be collected and enforced by the
22Illinois Department of Revenue. The certificate of
23registration issued by the Department to a retailer under the
24Retailers' Occupation Tax Act or under the Automobile Renting
25Occupation and Use Tax Act shall permit that person to engage
26in a business that is taxable under any ordinance enacted under

 

 

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1this subsection without registering separately with the
2Department under that ordinance or under this subsection. The
3Department shall have full power to administer and enforce this
4subsection, to collect all taxes and penalties due under this
5subsection, to dispose of taxes and penalties so collected in
6the manner provided in this subsection, and to determine all
7rights to credit memoranda arising on account of the erroneous
8payment of tax or penalty under this subsection. In the
9administration of and compliance with this subsection, the
10Department and persons who are subject to this subsection shall
11have the same rights, remedies, privileges, immunities,
12powers, and duties, be subject to the same conditions,
13restrictions, limitations, penalties, and definitions of
14terms, and employ the same modes of procedure as are prescribed
15in Sections 2 and 3 (in respect to all provisions of those
16Sections other than the State rate of tax; and in respect to
17the provisions of the Retailers' Occupation Tax Act referred to
18in those Sections, except as to the disposition of taxes and
19penalties collected, except for the provision allowing
20retailers a deduction from the tax to cover certain costs, and
21except that credit memoranda issued under this subsection may
22not be used to discharge any State tax liability) of the
23Automobile Renting Occupation and Use Tax Act, as fully as if
24provisions contained in those Sections of that Act were set
25forth in this subsection.
26    Persons subject to any tax imposed under the authority

 

 

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1granted in this subsection may reimburse themselves for their
2tax liability under this subsection by separately stating that
3tax as an additional charge, which charge may be stated in
4combination, in a single amount, with State tax that sellers
5are required to collect under the Automobile Renting Occupation
6and Use Tax Act, pursuant to bracket schedules as the
7Department may prescribe.
8    Whenever the Department determines that a refund should be
9made under this subsection to a claimant instead of issuing a
10credit memorandum, the Department shall notify the State
11Comptroller, who shall cause a warrant to be drawn for the
12amount specified and to the person named in the notification
13from the Department. The refund shall be paid by the State
14Treasurer out of the Metropolitan Pier and Exposition Authority
15trust fund held by the State Treasurer as trustee for the
16Authority.
17    The Department shall forthwith pay over to the State
18Treasurer, ex officio, as trustee, all taxes and penalties
19collected under this subsection for deposit into a trust fund
20held outside the State Treasury. On or before the 25th day of
21each calendar month, the Department shall certify to the
22Comptroller the amounts to be paid under subsection (g) of this
23Section (not including credit memoranda) collected under this
24subsection during the second preceding calendar month by the
25Department, less any amount determined by the Department to be
26necessary for payment of refunds. Within 10 days after receipt

 

 

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1by the Comptroller of the Department's certification, the
2Comptroller shall cause the orders to be drawn for such
3amounts, and the Treasurer shall administer those amounts as
4required in subsection (g).
5    Nothing in this subsection authorizes the Authority to
6impose a tax upon the privilege of engaging in any business
7that under the Constitution of the United States may not be
8made the subject of taxation by this State.
9    A certified copy of any ordinance imposing or discontinuing
10a tax under this subsection or effecting a change in the rate
11of that tax shall be filed with the Illinois Department of
12Revenue, whereupon the Department shall proceed to administer
13and enforce this subsection on behalf of the Authority as of
14the first day of the third calendar month following the date of
15filing.
16    (e) By ordinance the Authority shall, as soon as
17practicable after the effective date of this amendatory Act of
181991, impose a tax upon the privilege of using in the
19metropolitan area an automobile that is rented from a rentor
20outside Illinois and is titled or registered with an agency of
21this State's government at a rate of 6% of the rental price of
22that automobile, except that no tax shall be imposed on the
23privilege of using automobiles rented for use as taxicabs or in
24livery service. The tax shall be collected from persons whose
25Illinois address for titling or registration purposes is given
26as being in the metropolitan area. The tax shall be collected

 

 

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1by the Department of Revenue for the Authority. The tax must be
2paid to the State or an exemption determination must be
3obtained from the Department of Revenue before the title or
4certificate of registration for the property may be issued. The
5tax or proof of exemption may be transmitted to the Department
6by way of the State agency with which or State officer with
7whom the tangible personal property must be titled or
8registered if the Department and that agency or State officer
9determine that this procedure will expedite the processing of
10applications for title or registration.
11    The Department shall have full power to administer and
12enforce this subsection, to collect all taxes, penalties, and
13interest due under this subsection, to dispose of taxes,
14penalties, and interest so collected in the manner provided in
15this subsection, and to determine all rights to credit
16memoranda or refunds arising on account of the erroneous
17payment of tax, penalty, or interest under this subsection. In
18the administration of and compliance with this subsection, the
19Department and persons who are subject to this subsection shall
20have the same rights, remedies, privileges, immunities,
21powers, and duties, be subject to the same conditions,
22restrictions, limitations, penalties, and definitions of
23terms, and employ the same modes of procedure as are prescribed
24in Sections 2 and 4 (except provisions pertaining to the State
25rate of tax; and in respect to the provisions of the Use Tax
26Act referred to in that Section, except provisions concerning

 

 

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1collection or refunding of the tax by retailers, except the
2provisions of Section 19 pertaining to claims by retailers,
3except the last paragraph concerning refunds, and except that
4credit memoranda issued under this subsection may not be used
5to discharge any State tax liability) of the Automobile Renting
6Occupation and Use Tax Act, as fully as if provisions contained
7in those Sections of that Act were set forth in this
8subsection.
9    Whenever the Department determines that a refund should be
10made under this subsection to a claimant instead of issuing a
11credit memorandum, the Department shall notify the State
12Comptroller, who shall cause a warrant to be drawn for the
13amount specified and to the person named in the notification
14from the Department. The refund shall be paid by the State
15Treasurer out of the Metropolitan Pier and Exposition Authority
16trust fund held by the State Treasurer as trustee for the
17Authority.
18    The Department shall forthwith pay over to the State
19Treasurer, ex officio, as trustee, all taxes, penalties, and
20interest collected under this subsection for deposit into a
21trust fund held outside the State Treasury. On or before the
2225th day of each calendar month, the Department shall certify
23to the State Comptroller the amounts to be paid under
24subsection (g) of this Section, which shall be the amounts (not
25including credit memoranda) collected under this subsection
26during the second preceding calendar month by the Department,

 

 

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1less any amounts determined by the Department to be necessary
2for payment of refunds. Within 10 days after receipt by the
3State Comptroller of the Department's certification, the
4Comptroller shall cause the orders to be drawn for such
5amounts, and the Treasurer shall administer those amounts as
6required in subsection (g).
7    A certified copy of any ordinance imposing or discontinuing
8a tax or effecting a change in the rate of that tax shall be
9filed with the Illinois Department of Revenue, whereupon the
10Department shall proceed to administer and enforce this
11subsection on behalf of the Authority as of the first day of
12the third calendar month following the date of filing.
13    (f) By ordinance the Authority shall, as soon as
14practicable after the effective date of this amendatory Act of
151991, impose an occupation tax on all persons, other than a
16governmental agency, engaged in the business of providing
17ground transportation for hire to passengers in the
18metropolitan area at a rate of (i) $4 per taxi or livery
19vehicle departure with passengers for hire from commercial
20service airports in the metropolitan area, (ii) for each
21departure with passengers for hire from a commercial service
22airport in the metropolitan area in a bus or van operated by a
23person other than a person described in item (iii): $18 per bus
24or van with a capacity of 1-12 passengers, $36 per bus or van
25with a capacity of 13-24 passengers, and $54 per bus or van
26with a capacity of over 24 passengers, and (iii) for each

 

 

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1departure with passengers for hire from a commercial service
2airport in the metropolitan area in a bus or van operated by a
3person regulated by the Interstate Commerce Commission or
4Illinois Commerce Commission, operating scheduled service from
5the airport, and charging fares on a per passenger basis: $2
6per passenger for hire in each bus or van. The term "commercial
7service airports" means those airports receiving scheduled
8passenger service and enplaning more than 100,000 passengers
9per year.
10    In the ordinance imposing the tax, the Authority may
11provide for the administration and enforcement of the tax and
12the collection of the tax from persons subject to the tax as
13the Authority determines to be necessary or practicable for the
14effective administration of the tax. The Authority may enter
15into agreements as it deems appropriate with any governmental
16agency providing for that agency to act as the Authority's
17agent to collect the tax.
18    In the ordinance imposing the tax, the Authority may
19designate a method or methods for persons subject to the tax to
20reimburse themselves for the tax liability arising under the
21ordinance (i) by separately stating the full amount of the tax
22liability as an additional charge to passengers departing the
23airports, (ii) by separately stating one-half of the tax
24liability as an additional charge to both passengers departing
25from and to passengers arriving at the airports, or (iii) by
26some other method determined by the Authority.

 

 

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1    All taxes, penalties, and interest collected under any
2ordinance adopted under this subsection, less any amounts
3determined to be necessary for the payment of refunds and less
4the taxes, penalties, and interest attributable to any increase
5in the rate of tax authorized by Public Act 96-898 this
6amendatory Act of the 96th General Assembly, shall be paid
7forthwith to the State Treasurer, ex officio, for deposit into
8a trust fund held outside the State Treasury and shall be
9administered by the State Treasurer as provided in subsection
10(g) of this Section. All taxes, penalties, and interest
11attributable to any increase in the rate of tax authorized by
12Public Act 96-898 this amendatory Act of the 96th General
13Assembly shall be paid by the State Treasurer as follows: 25%
14for deposit into the Convention Center Support Fund, to be used
15by the Village of Rosemont for the repair, maintenance, and
16improvement of the Donald E. Stephens Convention Center and for
17debt service on debt instruments issued for those purposes by
18the village and 75% to the Authority to be used for grants to
19an organization meeting the qualifications set out in Section
205.6 of this Act, provided the Metropolitan Pier and Exposition
21Authority has entered into a marketing agreement with such an
22organization.
23    (g) Amounts deposited from the proceeds of taxes imposed by
24the Authority under subsections (b), (c), (d), (e), and (f) of
25this Section and amounts deposited under Section 19 of the
26Illinois Sports Facilities Authority Act shall be held in a

 

 

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1trust fund outside the State Treasury and shall be administered
2by the Treasurer as follows:
3        (1) An amount necessary for the payment of refunds with
4    respect to those taxes shall be retained in the trust fund
5    and used for those payments.
6        (2) On July 20 and on the 20th of each month
7    thereafter, provided that the amount requested in the
8    annual certificate of the Chairman of the Authority filed
9    under Section 8.25f of the State Finance Act has been
10    appropriated for payment to the Authority, 1/8 of the local
11    tax transfer amount, together with any cumulative
12    deficiencies in the amounts transferred into the McCormick
13    Place Expansion Project Fund under this subparagraph (2)
14    during the fiscal year for which the certificate has been
15    filed, shall be transferred from the trust fund into the
16    McCormick Place Expansion Project Fund in the State
17    treasury until 100% of the local tax transfer amount has
18    been so transferred. "Local tax transfer amount" shall mean
19    the amount requested in the annual certificate, minus the
20    reduction amount. "Reduction amount" shall mean $41.7
21    million in fiscal year 2011, $36.7 million in fiscal year
22    2012, $36.7 million in fiscal year 2013, $36.7 million in
23    fiscal year 2014, and $31.7 million in each fiscal year
24    thereafter until 2032, provided that the reduction amount
25    shall be reduced by (i) the amount certified by the
26    Authority to the State Comptroller and State Treasurer

 

 

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1    under Section 8.25 of the State Finance Act, as amended,
2    with respect to that fiscal year and (ii) in any fiscal
3    year in which the amounts deposited in the trust fund under
4    this Section exceed $318.3 million, exclusive of amounts
5    set aside for refunds and for the reserve account, one
6    dollar for each dollar of the deposits in the trust fund
7    above $318.3 million with respect to that year, exclusive
8    of amounts set aside for refunds and for the reserve
9    account.
10        (3) On July 20, 2010, the Comptroller shall certify to
11    the Governor, the Treasurer, and the Chairman of the
12    Authority the 2010 deficiency amount, which means the
13    cumulative amount of transfers that were due from the trust
14    fund to the McCormick Place Expansion Project Fund in
15    fiscal years 2008, 2009, and 2010 under Section 13(g) of
16    this Act, as it existed prior to May 27, 2010 (the
17    effective date of Public Act 96-898) this amendatory Act of
18    the 96th General Assembly, but not made. On July 20, 2011
19    and on July 20 of each year through July 20, 2014, the
20    Treasurer shall calculate for the previous fiscal year the
21    surplus revenues in the trust fund and pay that amount to
22    the Authority. On July 20, 2015 and on July 20 of each year
23    thereafter, as long as bonds and notes issued under Section
24    13.2 or bonds and notes issued to refund those bonds and
25    notes are outstanding, the Treasurer shall calculate for
26    the previous fiscal year the surplus revenues in the trust

 

 

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1    fund and pay one-half of that amount to the State Treasurer
2    for deposit into the General Revenue Fund until the 2010
3    deficiency amount has been paid and shall pay the balance
4    of the surplus revenues to the Authority. "Surplus
5    revenues" means the amounts remaining in the trust fund on
6    June 30 of the previous fiscal year (A) after the State
7    Treasurer has set aside in the trust fund (i) amounts
8    retained for refunds under subparagraph (1) and (ii) any
9    amounts necessary to meet the reserve account amount and
10    (B) after the State Treasurer has transferred from the
11    trust fund to the General Revenue Fund 100% of any
12    post-2010 deficiency amount. "Reserve account amount"
13    means $15 million in fiscal year 2011 and $30 million in
14    each fiscal year thereafter. The reserve account amount
15    shall be set aside in the trust fund and used as a reserve
16    to be transferred to the McCormick Place Expansion Project
17    Fund in the event the proceeds of taxes imposed under this
18    Section 13 are not sufficient to fund the transfer required
19    in subparagraph (2). "Post-2010 deficiency amount" means
20    any deficiency in transfers from the trust fund to the
21    McCormick Place Expansion Project Fund with respect to
22    fiscal years 2011 and thereafter. It is the intention of
23    this subparagraph (3) that no surplus revenues shall be
24    paid to the Authority with respect to any year in which a
25    post-2010 deficiency amount has not been satisfied by the
26    Authority.

 

 

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1    Moneys received by the Authority as surplus revenues may be
2used (i) for the purposes of paying debt service on the bonds
3and notes issued by the Authority, including early redemption
4of those bonds or notes, (ii) for the purposes of repair,
5replacement, and improvement of the grounds, buildings, and
6facilities of the Authority, and (iii) for the corporate
7purposes of the Authority in fiscal years 2011 through 2015 in
8an amount not to exceed $20,000,000 annually or $80,000,000
9total, which amount shall be reduced $0.75 for each dollar of
10the receipts of the Authority in that year from any contract
11entered into with respect to naming rights at McCormick Place
12under Section 5(m) of this Act. When bonds and notes issued
13under Section 13.2, or bonds or notes issued to refund those
14bonds and notes, are no longer outstanding, the balance in the
15trust fund shall be paid to the Authority.
16    (h) The ordinances imposing the taxes authorized by this
17Section shall be repealed when bonds and notes issued under
18Section 13.2 or bonds and notes issued to refund those bonds
19and notes are no longer outstanding.
20(Source: P.A. 96-898, eff. 5-27-10; 96-939, eff. 6-24-10;
21revised 9-16-10.)
 
22    Section 99. Effective date. This Act takes effect upon
23becoming law.