98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014
HB4614

 

Introduced , by Rep. Joe Sosnowski

 

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

    Amends the Counties Code. Provides that the Tourism Facility Board shall include a representative from Winnebago County and from each municipality within Winnebago County (currently, only those counties and municipalities within Winnebago County who have approved the imposition of the tax under subsection (b) of this Section).


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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. The Counties Code is amended by changing Section
55-1030 as follows:
 
6    (55 ILCS 5/5-1030)  (from Ch. 34, par. 5-1030)
7    Sec. 5-1030. Hotel rooms, tax on gross rental receipts.
8    (a) The corporate authorities of any county may by
9ordinance impose a tax upon all persons engaged in such county
10in the business of renting, leasing or letting rooms in a hotel
11which is not located within a city, village, or incorporated
12town that imposes a tax under Section 8-3-14 of the Illinois
13Municipal Code, as defined in "The Hotel Operators' Occupation
14Tax Act", at a rate not to exceed 5% of the gross rental
15receipts from such renting, leasing or letting, excluding,
16however, from gross rental receipts, the proceeds of such
17renting, leasing or letting to permanent residents of that
18hotel, and may provide for the administration and enforcement
19of the tax, and for the collection thereof from the persons
20subject to the tax, as the corporate authorities determine to
21be necessary or practicable for the effective administration of
22the tax.
23    (b) With the consent of municipalities representing at

 

 

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

 

 

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

 

 

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

 

 

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1authority, exposition and auditorium authority, or civic
2center authority created pursuant to provisions of Illinois law
3and the territory of which unit of local government or
4authority is co-extensive with or wholly within such county, to
5impose and collect for a period not to exceed 40 years, any
6portion or all of the tax authorized pursuant to this Section
7and to transmit such tax so collected to such unit of local
8government or authority. The amount so paid shall be expended
9by any such unit of local government or authority for the
10purposes for which such tax is authorized. Any such agreement
11must be authorized by resolution or ordinance, as the case may
12be, of such county and unit of local government or authority,
13and such agreement may provide for the irrevocable imposition
14and collection of said tax at such rate, or amount as limited
15by a given rate, as may be agreed upon for the full period of
16time set forth in such agreement; and such agreement may
17further provide for any other terms as deemed necessary or
18advisable by such county and such unit of local government or
19authority. Any such agreement shall be binding and enforceable
20by either party to such agreement. Such agreement entered into
21pursuant to this Section shall not in any event constitute an
22indebtedness of such county subject to any limitation imposed
23by statute or otherwise.
24(Source: P.A. 98-313, eff. 8-12-13.)