98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB3629

 

Introduced , by Rep. Joe Sosnowski

 

SYNOPSIS AS INTRODUCED:
 
55 ILCS 5/5-1030  from Ch. 34, par. 5-1030

    Amends the Counties Code, if and only if Senate Bill 1859 of the 98th General Assembly, as introduced in the Senate, becomes law. Provides that a Tourism Facility Board shall be comprised of a representative from the county and from each municipality within the county (rather than each municipality that has approved the imposition of the tax). Effective immediately.


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A BILL FOR

 

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1    AN ACT concerning local government.
 
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
 
4    Section 5. If and only if Senate Bill 1859 of the 98th
5General Assembly, as introduced in the Senate, becomes law,
6then the Counties Code is amended by changing Section 5-1030 as
7follows:
 
8    (55 ILCS 5/5-1030)  (from Ch. 34, par. 5-1030)
9    Sec. 5-1030. Hotel rooms, tax on gross rental receipts.
10    (a) The corporate authorities of any county may by
11ordinance impose a tax upon all persons engaged in such county
12in the business of renting, leasing or letting rooms in a hotel
13which is not located within a city, village, or incorporated
14town that imposes a tax under Section 8-3-14 of the Illinois
15Municipal Code, as defined in "The Hotel Operators' Occupation
16Tax Act", at a rate not to exceed 5% of the gross rental
17receipts from such renting, leasing or letting, excluding,
18however, from gross rental receipts, the proceeds of such
19renting, leasing or letting to permanent residents of that
20hotel, and may provide for the administration and enforcement
21of the tax, and for the collection thereof from the persons
22subject to the tax, as the corporate authorities determine to
23be necessary or practicable for the effective administration of

 

 

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1the tax.
2    (b) With the consent of municipalities representing at
3least 67% of the population of Winnebago County, as determined
4by the 2010 federal decennial census and as expressed by
5resolution of the corporate authorities of those
6municipalities, the county board of Winnebago County may, by
7ordinance, impose a tax upon all persons engaged in the county
8in the business of renting, leasing, or letting rooms in a
9hotel that imposes a tax under Section 8-3-14 of the Illinois
10Municipal Code, as defined in "The Hotel Operators' Occupation
11Tax Act", at a rate not to exceed 2% of the gross rental
12receipts from renting, leasing, or letting, excluding,
13however, from gross rental receipts, the proceeds of the
14renting, leasing, or letting to permanent residents of that
15hotel, and may provide for the administration and enforcement
16of the tax, and for the collection thereof from the persons
17subject to the tax, as the county board determines to be
18necessary or practicable for the effective administration of
19the tax. The tax shall be instituted on a county-wide basis and
20shall be in addition to any tax imposed by this or any other
21provision of law. The revenue generated under this subsection
22shall be accounted for and segregated from all other funds of
23the county and shall be utilized solely for either: (1)
24encouraging, supporting, marketing, constructing, or
25operating, either directly by the county or through other
26taxing bodies within the county, sports, arts, or other

 

 

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1entertainment or tourism facilities or programs for the purpose
2of promoting tourism, competitiveness, job growth, and for the
3general health and well-being of the citizens of the county; or
4(2) payment towards debt services on bonds issued for the
5purposes set forth in this subsection.
6    (c) A Tourism Facility Board shall be established,
7comprised of a representative from the county and from each
8municipality within the county that has approved the imposition
9of the tax under subsection (b) of this Section.
10        (1) A Board member's vote is weighted based on the
11    municipality's population relative to the population of
12    the county, with the county representing the population
13    within unincorporated areas of the county. Representatives
14    from the Rockford Park District and Rockford Area
15    Convention and Visitors Bureau shall serve as ex-officio
16    members with no voting rights.
17        (2) The Board must meet not less frequently than once
18    per year to direct the use of revenues collected from the
19    tax imposed under subsection (b) of this Section that are
20    not already directed for use pursuant to an
21    intergovernmental agreement between the county and another
22    entity represented on the Board, including the ex-officio
23    members, and for any other reason the Board deems
24    necessary. Affirmative actions of the Board shall require a
25    weighted vote of Board members representing not less than
26    67% of the population of the county.

 

 

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1        (3) The Board shall not be a separate unit of local
2    government, shall have no paid staff, and members of the
3    Board shall receive no compensation or reimbursement of
4    expenses from proceeds of the tax imposed under subsection
5    (b) of this Section.
6    (d) Persons subject to any tax imposed pursuant to
7authority granted by this Section may reimburse themselves for
8their tax liability for such tax by separately stating such tax
9as an additional charge, which charge may be stated in
10combination, in a single amount, with State tax imposed under
11"The Hotel Operators' Occupation Tax Act".
12    Nothing in this Section shall be construed to authorize a
13county to impose a tax upon the privilege of engaging in any
14business which under the Constitution of the United States may
15not be made the subject of taxation by this State.
16    An ordinance or resolution imposing a tax hereunder or
17effecting a change in the rate thereof shall be effective on
18the first day of the calendar month next following its passage
19and required publication.
20    The amounts collected by any county pursuant to this
21Section shall be expended to promote tourism; conventions;
22expositions; theatrical, sports and cultural activities within
23that county or otherwise to attract nonresident overnight
24visitors to the county.
25    Any county may agree with any unit of local government,
26including any authority defined as a metropolitan exposition,

 

 

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1auditorium and office building authority, fair and exposition
2authority, exposition and auditorium authority, or civic
3center authority created pursuant to provisions of Illinois law
4and the territory of which unit of local government or
5authority is co-extensive with or wholly within such county, to
6impose and collect for a period not to exceed 40 years, any
7portion or all of the tax authorized pursuant to this Section
8and to transmit such tax so collected to such unit of local
9government or authority. The amount so paid shall be expended
10by any such unit of local government or authority for the
11purposes for which such tax is authorized. Any such agreement
12must be authorized by resolution or ordinance, as the case may
13be, of such county and unit of local government or authority,
14and such agreement may provide for the irrevocable imposition
15and collection of said tax at such rate, or amount as limited
16by a given rate, as may be agreed upon for the full period of
17time set forth in such agreement; and such agreement may
18further provide for any other terms as deemed necessary or
19advisable by such county and such unit of local government or
20authority. Any such agreement shall be binding and enforceable
21by either party to such agreement. Such agreement entered into
22pursuant to this Section shall not in any event constitute an
23indebtedness of such county subject to any limitation imposed
24by statute or otherwise.
25(Source: P.A. 86-962; 09800SB1859eng.)
 
26    Section 99. Effective date. This Act takes effect upon

 

 

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1becoming law.