Full Text of HB2773 101st General Assembly
HB2773 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB2773 Introduced , by Rep. Debbie Meyers-Martin SYNOPSIS AS INTRODUCED: | | 35 ILCS 145/3 | from Ch. 120, par. 481b.33 | 55 ILCS 5/5-1030 | from Ch. 34, par. 5-1030 | 65 ILCS 5/8-3-14 | from Ch. 24, par. 8-3-14 | 65 ILCS 5/8-3-14a | | 65 ILCS 5/11-74.3-6 | | 70 ILCS 210/13 | from Ch. 85, par. 1233 | 70 ILCS 3205/19 | from Ch. 85, par. 6019 | 70 ILCS 3210/105 | |
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Amends the Hotel Operators' Occupation Tax Act, the Counties Code, the Illinois Municipal Code, the Metropolitan Pier and Exposition Authority Act, the Illinois Sports Facilities Authority Act, and the Downstate Illinois Sports Facilities Authority Act. Provides that no tax is imposed under the Acts on the renting, leasing, or letting of hotel rooms to the American Red Cross for the provision or coordination of disaster relief services. Effective immediately. |
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| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois, | 3 | | represented in the General Assembly:
| 4 | | Section 5. The Hotel Operators' Occupation Tax Act is | 5 | | amended by changing Section 3 as follows:
| 6 | | (35 ILCS 145/3) (from Ch. 120, par. 481b.33)
| 7 | | Sec. 3. Rate; exemptions.
| 8 | | (a) A tax is imposed upon persons engaged in the business | 9 | | of renting,
leasing or letting rooms in a hotel at the rate of | 10 | | 5% of 94% of the gross
rental receipts from such renting, | 11 | | leasing or letting, excluding, however,
from gross rental | 12 | | receipts, the proceeds of such renting, leasing or
letting to | 13 | | permanent residents of that hotel and proceeds from the tax
| 14 | | imposed under subsection (c) of Section 13 of the Metropolitan | 15 | | Pier and
Exposition Authority Act.
| 16 | | (b) There shall be imposed an
additional tax upon persons | 17 | | engaged in the business of renting, leasing or
letting rooms in | 18 | | a hotel at the rate of 1% of 94% of the gross rental
receipts | 19 | | from such renting, leasing or letting, excluding, however, from
| 20 | | gross rental receipts, the proceeds of such renting, leasing or | 21 | | letting to
permanent residents of that hotel and proceeds from | 22 | | the tax imposed under
subsection (c) of Section 13 of the | 23 | | Metropolitan Pier and Exposition
Authority Act.
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| 1 | | (c) No funds received pursuant to this Act shall be used to
| 2 | | advertise for or otherwise promote new competition in the hotel | 3 | | business.
| 4 | | (d) However, such tax is not imposed upon the privilege of
| 5 | | engaging in any business in Interstate Commerce or otherwise,
| 6 | | which business may not, under the Constitution and Statutes of
| 7 | | the United States, be made the subject of taxation by this | 8 | | State.
In addition, the tax is not imposed upon gross rental | 9 | | receipts for which
the hotel operator is prohibited from | 10 | | obtaining reimbursement for the tax
from the customer by reason | 11 | | of a federal treaty.
| 12 | | (d-5) On and after July 1, 2017, the tax imposed by this | 13 | | Act shall not apply to gross rental receipts received by an | 14 | | entity that is organized and operated exclusively for religious | 15 | | purposes and possesses an active Exemption Identification | 16 | | Number issued by the Department pursuant to the Retailers' | 17 | | Occupation Tax Act when acting as a hotel operator renting, | 18 | | leasing, or letting rooms: | 19 | | (1) in furtherance of the purposes for which it is | 20 | | organized; or | 21 | | (2) to entities that (i) are organized and operated | 22 | | exclusively for religious purposes, (ii) possess an active | 23 | | Exemption Identification Number issued by the Department | 24 | | pursuant to the Retailers' Occupation Tax Act, and (iii) | 25 | | rent the rooms in furtherance of the purposes for which | 26 | | they are organized. |
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| 1 | | No gross rental receipts are exempt under paragraph (2) of | 2 | | this subsection (d-5) unless the hotel operator obtains the | 3 | | active Exemption Identification Number from the exclusively | 4 | | religious entity to whom it is renting and maintains that | 5 | | number in its books and records. Gross rental receipts from all | 6 | | rentals other than those described in items (1) or (2) of this | 7 | | subsection (d-5) are subject to the tax imposed by this Act | 8 | | unless otherwise exempt under this Act. | 9 | | This subsection (d-5) is exempt from the sunset provisions | 10 | | of Section 3-5 of this Act. | 11 | | (e) Persons subject to the tax imposed by this Act may
| 12 | | reimburse themselves for their tax liability under this Act by
| 13 | | separately stating such tax as an additional charge, which
| 14 | | charge may be stated in combination, in a single amount, with
| 15 | | any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
| 16 | | Illinois Municipal Code, and Section 25.05-10 of "An Act to | 17 | | revise
the law in relation to counties".
| 18 | | (f) If any hotel operator collects an amount (however
| 19 | | designated) which purports to reimburse such operator for hotel
| 20 | | operators' occupation tax liability measured by receipts which
| 21 | | are not subject to hotel operators' occupation tax, or if any
| 22 | | hotel operator, in collecting an amount (however designated)
| 23 | | which purports to reimburse such operator for hotel operators'
| 24 | | occupation tax liability measured by receipts which are subject
| 25 | | to tax under this Act, collects more from the customer than the
| 26 | | operators' hotel operators' occupation tax liability in the
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| 1 | | transaction is, the customer shall have a legal right to claim
| 2 | | a refund of such amount from such operator. However, if such
| 3 | | amount is not refunded to the customer for any reason, the | 4 | | hotel
operator is liable to pay such amount to the Department.
| 5 | | (g) Notwithstanding any other provision of law, the tax is | 6 | | not imposed on the renting,
leasing, or letting of hotel rooms | 7 | | to the American Red Cross for the provision or coordination of | 8 | | disaster relief services. The exemption under this subsection | 9 | | for the renting,
leasing, or letting of hotel rooms to the | 10 | | American Red Cross shall not apply except during the provision | 11 | | or coordination of disaster relief services. | 12 | | (Source: P.A. 100-213, eff. 8-18-17.)
| 13 | | Section 10. The Counties Code is amended by changing | 14 | | Section 5-1030 as follows:
| 15 | | (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
| 16 | | Sec. 5-1030. Hotel rooms, tax on gross rental receipts. | 17 | | (a) The
corporate authorities of any county may by
| 18 | | ordinance impose a tax upon all persons engaged in such county | 19 | | in the
business of renting, leasing or letting rooms in a hotel | 20 | | which is not
located within a city, village, or incorporated | 21 | | town that imposes a tax
under Section 8-3-14 of the Illinois | 22 | | Municipal Code, as defined in "The
Hotel Operators' Occupation | 23 | | Tax Act", at a rate not to exceed 5% of the
gross rental | 24 | | receipts from such renting, leasing or letting, excluding,
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| 1 | | however, from gross rental receipts, the proceeds of such | 2 | | renting,
leasing or letting to permanent residents of that | 3 | | hotel, and may provide
for the administration and enforcement | 4 | | of the tax, and for the
collection thereof from the persons | 5 | | subject to the tax, as the corporate
authorities determine to | 6 | | be necessary or practicable for the effective
administration of | 7 | | the tax.
| 8 | | (b) With the consent of municipalities representing at | 9 | | least 67% of the population of Winnebago County, as determined | 10 | | by the 2010 federal decennial census and as expressed by | 11 | | resolution of the corporate authorities of those | 12 | | municipalities, the county board of Winnebago County may, by | 13 | | ordinance, impose a tax upon all persons engaged in the county | 14 | | in the business of renting, leasing, or letting rooms in a | 15 | | hotel that imposes a tax under Section 8-3-14 of the Illinois | 16 | | Municipal Code, as defined in "The Hotel Operators' Occupation | 17 | | Tax Act", at a rate not to exceed 2% of the gross rental | 18 | | receipts from renting, leasing, or letting, excluding, | 19 | | however, from gross rental receipts, the proceeds of the | 20 | | renting, leasing, or letting to permanent residents of that | 21 | | hotel, and may provide for the administration and enforcement | 22 | | of the tax, and for the collection thereof from the persons | 23 | | subject to the tax, as the county board determines to be | 24 | | necessary or practicable for the effective administration of | 25 | | the tax. The tax shall be instituted on a county-wide basis and | 26 | | shall be in addition to any tax imposed by this or any other |
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| 1 | | provision of law. The revenue generated under this subsection | 2 | | shall be accounted for and segregated from all other funds of | 3 | | the county and shall be utilized solely for either: (1) | 4 | | encouraging, supporting, marketing, constructing, or | 5 | | operating, either directly by the county or through other | 6 | | taxing bodies within the county, sports, arts, or other | 7 | | entertainment or tourism facilities or programs for the purpose | 8 | | of promoting tourism, competitiveness, job growth, and for the | 9 | | general health and well-being of the citizens of the county; or | 10 | | (2) payment towards debt services on bonds issued for the | 11 | | purposes set forth in this subsection. | 12 | | (c) A Tourism Facility Board shall be established, | 13 | | comprised of a representative from the county and from each | 14 | | municipality that has approved the imposition of the tax under | 15 | | subsection (b) of this Section. | 16 | | (1) A Board member's vote is weighted based on the | 17 | | municipality's population relative to the population of | 18 | | the county, with the county representing the population | 19 | | within unincorporated areas of the county. Representatives | 20 | | from the Rockford Park District and Rockford Area | 21 | | Convention and Visitors Bureau shall serve as ex-officio | 22 | | members with no voting rights. | 23 | | (2) The Board must meet not less frequently than once | 24 | | per year to direct the use of revenues collected from the | 25 | | tax imposed under subsection (b) of this Section that are | 26 | | not already directed for use pursuant to an |
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| 1 | | intergovernmental agreement between the county and another | 2 | | entity represented on the Board, including the ex-officio | 3 | | members, and for any other reason the Board deems | 4 | | necessary. Affirmative actions of the Board shall require a | 5 | | weighted vote of Board members representing not less than | 6 | | 67% of the population of the county. | 7 | | (3) The Board shall not be a separate unit of local | 8 | | government, shall have no paid staff, and members of the | 9 | | Board shall receive no compensation or reimbursement of | 10 | | expenses from proceeds of the tax imposed under subsection | 11 | | (b) of this Section. | 12 | | (d) Persons subject to any tax imposed pursuant to | 13 | | authority granted by
this Section may reimburse themselves for | 14 | | their tax liability for such
tax by separately stating such tax | 15 | | as an additional charge, which charge
may be stated in | 16 | | combination, in a single amount, with State tax imposed
under | 17 | | "The Hotel Operators' Occupation Tax Act".
| 18 | | Nothing in this Section shall be construed to authorize a | 19 | | county to
impose a tax upon the privilege of engaging in any | 20 | | business which under
the Constitution of the United States may | 21 | | not be made the subject of
taxation by this State.
| 22 | | An ordinance or resolution imposing a tax hereunder or | 23 | | effecting a
change in the rate thereof shall be effective on | 24 | | the first day of the
calendar month next following its passage | 25 | | and required publication.
| 26 | | The amounts collected by any county pursuant to this |
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| 1 | | Section shall be
expended to promote tourism; conventions; | 2 | | expositions; theatrical,
sports and cultural activities within | 3 | | that county or otherwise to attract
nonresident overnight | 4 | | visitors to the county.
| 5 | | Any county may agree with any unit of local government, | 6 | | including any
authority defined as a metropolitan exposition, | 7 | | auditorium and office
building authority, fair and exposition | 8 | | authority, exposition and
auditorium authority, or civic | 9 | | center authority created pursuant to
provisions of Illinois law | 10 | | and the territory of which unit of local
government or | 11 | | authority is co-extensive with or wholly within such
county, to | 12 | | impose and collect for a period not to exceed 40 years, any
| 13 | | portion or all of the tax authorized pursuant to this Section | 14 | | and to
transmit such tax so collected to such unit of local | 15 | | government or
authority. The amount so paid shall be expended | 16 | | by any such unit of
local government or authority for the | 17 | | purposes for which such tax is
authorized. Any such agreement | 18 | | must be authorized by resolution or
ordinance, as the case may | 19 | | be, of such county and unit of local
government or authority, | 20 | | and such agreement may provide for the
irrevocable imposition | 21 | | and collection of said tax at such rate, or
amount as limited | 22 | | by a given rate, as may be agreed upon for the full
period of | 23 | | time set forth in such agreement; and such agreement may
| 24 | | further provide for any other terms as deemed necessary or | 25 | | advisable by
such county and such unit of local government or | 26 | | authority. Any such
agreement shall be binding and enforceable |
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| 1 | | by either party to such
agreement. Such agreement entered into | 2 | | pursuant to this Section shall
not in any event constitute an | 3 | | indebtedness of such county subject to
any limitation imposed | 4 | | by statute or otherwise.
| 5 | | Notwithstanding any other provision of law, the tax is not | 6 | | imposed on the renting,
leasing, or letting of hotel rooms to | 7 | | the American Red Cross for the provision or coordination of | 8 | | disaster relief services. This exemption for the renting,
| 9 | | leasing, or letting of hotel rooms to the American Red Cross | 10 | | shall not apply except during the provision or coordination of | 11 | | disaster relief services. | 12 | | (Source: P.A. 98-313, eff. 8-12-13.)
| 13 | | Section 15. The Illinois Municipal Code is amended by | 14 | | changing Sections 8-3-14, 8-3-14a, and 11-74.3-6 as follows:
| 15 | | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
| 16 | | Sec. 8-3-14. Municipal hotel operators' occupation tax. | 17 | | The corporate authorities of any municipality may impose a
tax | 18 | | upon all persons engaged in such municipality in the business | 19 | | of
renting, leasing or letting rooms in a hotel, as defined in | 20 | | "The Hotel
Operators' Occupation Tax Act," at a rate not to | 21 | | exceed 6% in the City of East Peoria and in the Village of | 22 | | Morton and 5% in all other municipalities of the gross
rental | 23 | | receipts from such renting, leasing or letting, excluding, | 24 | | however,
from gross rental receipts, the proceeds of such |
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| 1 | | renting, leasing or
letting to permanent residents of that | 2 | | hotel and proceeds from the tax
imposed under subsection (c) of | 3 | | Section 13 of the Metropolitan Pier and
Exposition Authority | 4 | | Act, and may provide for the administration and
enforcement of | 5 | | the tax, and for the collection thereof from the persons
| 6 | | subject to the tax, as the corporate authorities determine to | 7 | | be necessary
or practicable for the effective administration of | 8 | | the tax. The municipality may not impose a tax under this | 9 | | Section if it imposes a tax under Section 8-3-14a.
| 10 | | Persons subject to any tax imposed pursuant to authority
| 11 | | granted by this Section may reimburse themselves for their tax
| 12 | | liability for such tax by separately stating such tax as an
| 13 | | additional charge, which charge may be stated in combination,
| 14 | | in a single amount, with State tax imposed under "The Hotel
| 15 | | Operators' Occupation Tax Act".
| 16 | | Nothing in this Section shall be construed to authorize a
| 17 | | municipality to impose a tax upon the privilege of engaging in
| 18 | | any business which under the constitution of the United States
| 19 | | may not be made the subject of taxation by this State.
| 20 | | The amounts collected by any municipality pursuant to this | 21 | | Section shall
be expended by the municipality solely to promote | 22 | | tourism and conventions
within that municipality or otherwise | 23 | | to attract nonresident overnight
visitors to the municipality.
| 24 | | No funds received pursuant to this Section shall be used to | 25 | | advertise for
or otherwise promote new competition in the hotel | 26 | | business.
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| 1 | | Notwithstanding any other provision of law, the tax is not | 2 | | imposed on the renting,
leasing, or letting of hotel rooms to | 3 | | the American Red Cross for the provision or coordination of | 4 | | disaster relief services. This exemption for the renting,
| 5 | | leasing, or letting of hotel rooms to the American Red Cross | 6 | | shall not apply except during the provision or coordination of | 7 | | disaster relief services. | 8 | | (Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
| 9 | | (65 ILCS 5/8-3-14a) | 10 | | Sec. 8-3-14a. Municipal hotel use tax. | 11 | | (a) The corporate authorities of any municipality may | 12 | | impose a
tax upon the privilege of renting or leasing rooms in | 13 | | a hotel within the municipality at a rate not to exceed 5% of | 14 | | the rental or lease payment. The corporate authorities may | 15 | | provide for the administration and
enforcement of the tax and | 16 | | for the collection thereof from the persons
subject to the tax, | 17 | | as the corporate authorities determine to be necessary
or | 18 | | practical for the effective administration of the tax. | 19 | | (b) Each hotel in the municipality shall collect the tax | 20 | | from the person making the rental or lease payment at the time | 21 | | that the payment is tendered to the hotel. The hotel shall, as | 22 | | trustee, remit the tax to the municipality. | 23 | | (c) The tax authorized under this Section does not apply to | 24 | | any rental or lease payment by a permanent resident of that | 25 | | hotel or to any payment made to any hotel that is subject to |
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| 1 | | the tax
imposed under subsection (c) of Section 13 of the | 2 | | Metropolitan Pier and
Exposition Authority Act. A municipality | 3 | | may not impose a tax under this Section if it imposes a tax | 4 | | under Section 8-3-14. Nothing in this Section may be construed | 5 | | to authorize a
municipality to impose a tax upon the privilege | 6 | | of engaging in
any business that under the Constitution of the | 7 | | United States
may not be made the subject of taxation by this | 8 | | State. | 9 | | (c-5) Notwithstanding any other provision of law, the tax | 10 | | is not imposed on the renting or leasing of hotel rooms to the | 11 | | American Red Cross for the provision or coordination of | 12 | | disaster relief services. This exemption for the renting,
| 13 | | leasing, or letting of hotel rooms to the American Red Cross | 14 | | shall not apply except during the provision or coordination of | 15 | | disaster relief services. | 16 | | (d) The moneys collected by a municipality under this | 17 | | Section may
be expended solely to promote tourism and | 18 | | conventions
within that municipality or otherwise to attract | 19 | | nonresident overnight
visitors to the municipality. No moneys | 20 | | received under this Section may be used to advertise for
or | 21 | | otherwise promote new competition in the hotel business. | 22 | | (e) As used in this Section, "hotel" has the meaning set | 23 | | forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
| 24 | | (Source: P.A. 96-238, eff. 8-11-09.) | 25 | | (65 ILCS 5/11-74.3-6) |
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| 1 | | Sec. 11-74.3-6. Business district revenue and obligations; | 2 | | business district tax allocation fund. | 3 | | (a) If the corporate authorities of a municipality have | 4 | | approved a business district plan, have designated a business | 5 | | district, and have elected to impose a tax by ordinance | 6 | | pursuant to subsection (10) or (11) of Section 11-74.3-3, then | 7 | | each year after the date of the approval of the ordinance but | 8 | | terminating upon the date all business district project costs | 9 | | and all obligations paying or reimbursing business district | 10 | | project costs, if any, have been paid, but in no event later | 11 | | than the dissolution date, all amounts generated by the | 12 | | retailers' occupation tax and service occupation tax shall be | 13 | | collected and the tax shall be enforced by the Department of | 14 | | Revenue in the same manner as all retailers' occupation taxes | 15 | | and service occupation taxes imposed in the municipality | 16 | | imposing the tax and all amounts generated by the hotel | 17 | | operators' occupation tax shall be collected and the tax shall | 18 | | be enforced by the municipality in the same manner as all hotel | 19 | | operators' occupation taxes imposed in the municipality | 20 | | imposing the tax. The corporate authorities of the municipality | 21 | | shall deposit the proceeds of the taxes imposed under | 22 | | subsections (10) and (11) of Section 11-74.3-3 into a special | 23 | | fund of the municipality called the "[Name of] Business | 24 | | District Tax Allocation Fund" for the purpose of paying or | 25 | | reimbursing business district project costs and obligations | 26 | | incurred in the payment of those costs. |
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| 1 | | (b) The corporate authorities of a municipality that has | 2 | | designated a business district under this Law may, by | 3 | | ordinance, impose a Business District Retailers' Occupation | 4 | | Tax upon all persons engaged in the business of selling | 5 | | tangible personal property, other than an item of tangible | 6 | | personal property titled or registered with an agency of this | 7 | | State's government, at retail in the business district at a | 8 | | rate not to exceed 1% of the gross receipts from the sales made | 9 | | in the course of such business, to be imposed only in 0.25% | 10 | | increments. The tax may not be imposed on food for human | 11 | | consumption that is to be consumed off the premises where it is | 12 | | sold (other than alcoholic beverages, soft drinks, and food | 13 | | that has been prepared for immediate consumption),
| 14 | | prescription and nonprescription medicines, drugs, medical | 15 | | appliances, modifications to a motor vehicle for the purpose of | 16 | | rendering it usable by a person with a disability, and insulin, | 17 | | urine testing materials, syringes, and needles used by | 18 | | diabetics, for human use. | 19 | | The tax imposed under this subsection and all civil | 20 | | penalties that may be assessed as an incident thereof shall be | 21 | | collected and enforced by the Department of Revenue. The | 22 | | certificate of registration that is issued by the Department to | 23 | | a retailer under the Retailers' Occupation Tax Act shall permit | 24 | | the retailer to engage in a business that is taxable under any | 25 | | ordinance or resolution enacted pursuant to this subsection | 26 | | without registering separately with the Department under such |
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| 1 | | ordinance or resolution or under this subsection. The | 2 | | Department of Revenue shall have full power to administer and | 3 | | enforce this subsection; to collect all taxes and penalties due | 4 | | under this subsection in the manner hereinafter provided; and | 5 | | to determine all rights to credit memoranda arising on account | 6 | | of the erroneous payment of tax or penalty under this | 7 | | subsection. In the administration of, and compliance with, this | 8 | | subsection, the Department and persons who are subject to this | 9 | | subsection shall have the same rights, remedies, privileges, | 10 | | immunities, powers and duties, and be subject to the same | 11 | | conditions, restrictions, limitations, penalties, exclusions, | 12 | | exemptions, and definitions of terms and employ the same modes | 13 | | of procedure, as are prescribed in Sections 1, 1a through 1o, 2 | 14 | | through 2-65 (in respect to all provisions therein other than | 15 | | the State rate of tax), 2c through 2h, 3 (except as to the | 16 | | disposition of taxes and penalties collected), 4, 5, 5a, 5c, | 17 | | 5d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, | 18 | | 12, 13, and 14 of the Retailers' Occupation Tax Act and all | 19 | | provisions of the Uniform Penalty and Interest Act, as fully as | 20 | | if those provisions were set forth herein. | 21 | | Persons subject to any tax imposed under this subsection | 22 | | may reimburse themselves for their seller's tax liability under | 23 | | this subsection by separately stating the tax as an additional | 24 | | charge, which charge may be stated in combination, in a single | 25 | | amount, with State taxes that sellers are required to collect | 26 | | under the Use Tax Act, in accordance with such bracket |
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| 1 | | schedules as the Department may prescribe. | 2 | | Whenever the Department determines that a refund should be | 3 | | made under this subsection to a claimant instead of issuing a | 4 | | credit memorandum, the Department shall notify the State | 5 | | Comptroller, who shall cause the order to be drawn for the | 6 | | amount specified and to the person named in the notification | 7 | | from the Department. The refund shall be paid by the State | 8 | | Treasurer out of the business district retailers' occupation | 9 | | tax fund. | 10 | | The Department shall immediately pay over to the State | 11 | | Treasurer, ex officio, as trustee, all taxes, penalties, and | 12 | | interest collected under this subsection for deposit into the | 13 | | business district retailers' occupation tax fund. | 14 | | As soon as possible after the first day of each month, | 15 | | beginning January 1, 2011, upon certification of the Department | 16 | | of Revenue, the Comptroller shall order transferred, and the | 17 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 18 | | local sales tax increment, as defined in the Innovation | 19 | | Development and Economy Act, collected under this subsection | 20 | | during the second preceding calendar month for sales within a | 21 | | STAR bond district. | 22 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 23 | | on or before the 25th day of each calendar month, the | 24 | | Department shall prepare and certify to the Comptroller the | 25 | | disbursement of stated sums of money to named municipalities | 26 | | from the business district retailers' occupation tax fund, the |
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| 1 | | municipalities to be those from which retailers have paid taxes | 2 | | or penalties under this subsection to the Department during the | 3 | | second preceding calendar month. The amount to be paid to each | 4 | | municipality shall be the amount (not including credit | 5 | | memoranda) collected under this subsection during the second | 6 | | preceding calendar month by the Department plus an amount the | 7 | | Department determines is necessary to offset any amounts that | 8 | | were erroneously paid to a different taxing body, and not | 9 | | including an amount equal to the amount of refunds made during | 10 | | the second preceding calendar month by the Department, less 2% | 11 | | of that amount, which shall be deposited into the Tax | 12 | | Compliance and Administration Fund and shall be used by the | 13 | | Department, subject to appropriation, to cover the costs of the | 14 | | Department in administering and enforcing the provisions of | 15 | | this subsection, on behalf of such municipality, and not | 16 | | including any amount that the Department determines is | 17 | | necessary to offset any amounts that were payable to a | 18 | | different taxing body but were erroneously paid to the | 19 | | municipality, and not including any amounts that are | 20 | | transferred to the STAR Bonds Revenue Fund. Within 10 days | 21 | | after receipt by the Comptroller of the disbursement | 22 | | certification to the municipalities provided for in this | 23 | | subsection to be given to the Comptroller by the Department, | 24 | | the Comptroller shall cause the orders to be drawn for the | 25 | | respective amounts in accordance with the directions contained | 26 | | in the certification. The proceeds of the tax paid to |
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| 1 | | municipalities under this subsection shall be deposited into | 2 | | the Business District Tax Allocation Fund by the municipality.
| 3 | | An ordinance imposing or discontinuing the tax under this | 4 | | subsection or effecting a change in the rate thereof shall | 5 | | either (i) be adopted and a certified copy thereof filed with | 6 | | the Department on or before the first day of April, whereupon | 7 | | the Department, if all other requirements of this subsection | 8 | | are met, shall proceed to administer and enforce this | 9 | | subsection as of the first day of July next following the | 10 | | adoption and filing; or (ii) be adopted and a certified copy | 11 | | thereof filed with the Department on or before the first day of | 12 | | October, whereupon, if all other requirements of this | 13 | | subsection are met, the Department shall proceed to administer | 14 | | and enforce this subsection as of the first day of January next | 15 | | following the adoption and filing. | 16 | | The Department of Revenue shall not administer or enforce | 17 | | an ordinance imposing, discontinuing, or changing the rate of | 18 | | the tax under this subsection, until the municipality also | 19 | | provides, in the manner prescribed by the Department, the | 20 | | boundaries of the business district and each address in the | 21 | | business district in such a way that the Department can | 22 | | determine by its address whether a business is located in the | 23 | | business district. The municipality must provide this boundary | 24 | | and address information to the Department on or before April 1 | 25 | | for administration and enforcement of the tax under this | 26 | | subsection by the Department beginning on the following July 1 |
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| 1 | | and on or before October 1 for administration and enforcement | 2 | | of the tax under this subsection by the Department beginning on | 3 | | the following January 1. The Department of Revenue shall not | 4 | | administer or enforce any change made to the boundaries of a | 5 | | business district or address change, addition, or deletion | 6 | | until the municipality reports the boundary change or address | 7 | | change, addition, or deletion to the Department in the manner | 8 | | prescribed by the Department. The municipality must provide | 9 | | this boundary change information or address change, addition, | 10 | | or deletion to the Department on or before April 1 for | 11 | | administration and enforcement by the Department of the change | 12 | | beginning on the following July 1 and on or before October 1 | 13 | | for administration and enforcement by the Department of the | 14 | | change beginning on the following January 1. The retailers in | 15 | | the business district shall be responsible for charging the tax | 16 | | imposed under this subsection. If a retailer is incorrectly | 17 | | included or excluded from the list of those required to collect | 18 | | the tax under this subsection, both the Department of Revenue | 19 | | and the retailer shall be held harmless if they reasonably | 20 | | relied on information provided by the municipality. | 21 | | A municipality that imposes the tax under this subsection | 22 | | must submit to the Department of Revenue any other information | 23 | | as the Department may require for the administration and | 24 | | enforcement of the tax.
| 25 | | When certifying the amount of a monthly disbursement to a | 26 | | municipality under this subsection, the Department shall |
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| 1 | | increase or decrease the amount by an amount necessary to | 2 | | offset any misallocation of previous disbursements. The offset | 3 | | amount shall be the amount erroneously disbursed within the | 4 | | previous 6 months from the time a misallocation is discovered. | 5 | | Nothing in this subsection shall be construed to authorize | 6 | | the municipality to impose a tax upon the privilege of engaging | 7 | | in any business which under the Constitution of the United | 8 | | States may not be made the subject of taxation by this State. | 9 | | If a tax is imposed under this subsection (b), a tax shall | 10 | | also be imposed under subsection (c) of this Section. | 11 | | (c) If a tax has been imposed under subsection (b), a | 12 | | Business District Service Occupation Tax shall also be imposed | 13 | | upon all persons engaged, in the business district, in the | 14 | | business of making sales of service, who, as an incident to | 15 | | making those sales of service, transfer tangible personal | 16 | | property within the business district, either in the form of | 17 | | tangible personal property or in the form of real estate as an | 18 | | incident to a sale of service. The tax shall be imposed at the | 19 | | same rate as the tax imposed in subsection (b) and shall not | 20 | | exceed 1% of the selling price of tangible personal property so | 21 | | transferred within the business district, to be imposed only in | 22 | | 0.25% increments. The tax may not be imposed on food for human | 23 | | consumption that is to be consumed off the premises where it is | 24 | | sold (other than alcoholic beverages, soft drinks, and food | 25 | | that has been prepared for immediate consumption),
| 26 | | prescription and nonprescription medicines, drugs, medical |
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| 1 | | appliances, modifications to a motor vehicle for the purpose of | 2 | | rendering it usable by a person with a disability, and insulin, | 3 | | urine testing materials, syringes, and needles used by | 4 | | diabetics, for human use. | 5 | | The tax imposed under this subsection and all civil | 6 | | penalties that may be assessed as an incident thereof shall be | 7 | | collected and enforced by the Department of Revenue. The | 8 | | certificate of registration which is issued by the Department | 9 | | to a retailer under the Retailers' Occupation Tax Act or under | 10 | | the Service Occupation Tax Act shall permit such registrant to | 11 | | engage in a business which is taxable under any ordinance or | 12 | | resolution enacted pursuant to this subsection without | 13 | | registering separately with the Department under such | 14 | | ordinance or resolution or under this subsection. The | 15 | | Department of Revenue shall have full power to administer and | 16 | | enforce this subsection; to collect all taxes and penalties due | 17 | | under this subsection; to dispose of taxes and penalties so | 18 | | collected in the manner hereinafter provided; and to determine | 19 | | all rights to credit memoranda arising on account of the | 20 | | erroneous payment of tax or penalty under this subsection. In | 21 | | the administration of, and compliance with this subsection, the | 22 | | Department and persons who are subject to this subsection shall | 23 | | have the same rights, remedies, privileges, immunities, powers | 24 | | and duties, and be subject to the same conditions, | 25 | | restrictions, limitations, penalties, exclusions, exemptions, | 26 | | and definitions of terms and employ the same modes of procedure |
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| 1 | | as are prescribed in Sections 2, 2a through 2d, 3 through 3-50 | 2 | | (in respect to all provisions therein other than the State rate | 3 | | of tax), 4 (except that the reference to the State shall be to | 4 | | the business district), 5, 7, 8 (except that the jurisdiction | 5 | | to which the tax shall be a debt to the extent indicated in | 6 | | that Section 8 shall be the municipality), 9 (except as to the | 7 | | disposition of taxes and penalties collected, and except that | 8 | | the returned merchandise credit for this tax may not be taken | 9 | | against any State tax), 10, 11, 12 (except the reference | 10 | | therein to Section 2b of the Retailers' Occupation Tax Act), 13 | 11 | | (except that any reference to the State shall mean the | 12 | | municipality), the first paragraph of Section 15, and Sections | 13 | | 16, 17, 18, 19 and 20 of the Service Occupation Tax Act and all | 14 | | provisions of the Uniform Penalty and Interest Act, as fully as | 15 | | if those provisions were set forth herein. | 16 | | Persons subject to any tax imposed under the authority | 17 | | granted in this subsection may reimburse themselves for their | 18 | | serviceman's tax liability hereunder by separately stating the | 19 | | tax as an additional charge, which charge may be stated in | 20 | | combination, in a single amount, with State tax that servicemen | 21 | | are authorized to collect under the Service Use Tax Act, in | 22 | | accordance with such bracket schedules as the Department may | 23 | | prescribe. | 24 | | Whenever the Department determines that a refund should be | 25 | | made under this subsection to a claimant instead of issuing | 26 | | credit memorandum, the Department shall notify the State |
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| 1 | | Comptroller, who shall cause the order to be drawn for the | 2 | | amount specified, and to the person named, in such notification | 3 | | from the Department. Such refund shall be paid by the State | 4 | | Treasurer out of the business district retailers' occupation | 5 | | tax fund. | 6 | | The Department shall forthwith pay over to the State | 7 | | Treasurer, ex-officio, as trustee, all taxes, penalties, and | 8 | | interest collected under this subsection for deposit into the | 9 | | business district retailers' occupation tax fund. | 10 | | As soon as possible after the first day of each month, | 11 | | beginning January 1, 2011, upon certification of the Department | 12 | | of Revenue, the Comptroller shall order transferred, and the | 13 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 14 | | local sales tax increment, as defined in the Innovation | 15 | | Development and Economy Act, collected under this subsection | 16 | | during the second preceding calendar month for sales within a | 17 | | STAR bond district. | 18 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 19 | | on or before the 25th day of each calendar month, the | 20 | | Department shall prepare and certify to the Comptroller the | 21 | | disbursement of stated sums of money to named municipalities | 22 | | from the business district retailers' occupation tax fund, the | 23 | | municipalities to be those from which suppliers and servicemen | 24 | | have paid taxes or penalties under this subsection to the | 25 | | Department during the second preceding calendar month. The | 26 | | amount to be paid to each municipality shall be the amount (not |
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| 1 | | including credit memoranda) collected under this subsection | 2 | | during the second preceding calendar month by the Department, | 3 | | less 2% of that amount, which shall be deposited into the Tax | 4 | | Compliance and Administration Fund and shall be used by the | 5 | | Department, subject to appropriation, to cover the costs of the | 6 | | Department in administering and enforcing the provisions of | 7 | | this subsection, and not including an amount equal to the | 8 | | amount of refunds made during the second preceding calendar | 9 | | month by the Department on behalf of such municipality, and not | 10 | | including any amounts that are transferred to the STAR Bonds | 11 | | Revenue Fund. Within 10 days after receipt, by the Comptroller, | 12 | | of the disbursement certification to the municipalities, | 13 | | provided for in this subsection to be given to the Comptroller | 14 | | by the Department, the Comptroller shall cause the orders to be | 15 | | drawn for the respective amounts in accordance with the | 16 | | directions contained in such certification. The proceeds of the | 17 | | tax paid to municipalities under this subsection shall be | 18 | | deposited into the Business District Tax Allocation Fund by the | 19 | | municipality. | 20 | | An ordinance imposing or discontinuing the tax under this | 21 | | subsection or effecting a change in the rate thereof shall | 22 | | either (i) be adopted and a certified copy thereof filed with | 23 | | the Department on or before the first day of April, whereupon | 24 | | the Department, if all other requirements of this subsection | 25 | | are met, shall proceed to administer and enforce this | 26 | | subsection as of the first day of July next following the |
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| 1 | | adoption and filing; or (ii) be adopted and a certified copy | 2 | | thereof filed with the Department on or before the first day of | 3 | | October, whereupon, if all other conditions of this subsection | 4 | | are met, the Department shall proceed to administer and enforce | 5 | | this subsection as of the first day of January next following | 6 | | the adoption and filing. | 7 | | The Department of Revenue shall not administer or enforce | 8 | | an ordinance imposing, discontinuing, or changing the rate of | 9 | | the tax under this subsection, until the municipality also | 10 | | provides, in the manner prescribed by the Department, the | 11 | | boundaries of the business district in such a way that the | 12 | | Department can determine by its address whether a business is | 13 | | located in the business district. The municipality must provide | 14 | | this boundary and address information to the Department on or | 15 | | before April 1 for administration and enforcement of the tax | 16 | | under this subsection by the Department beginning on the | 17 | | following July 1 and on or before October 1 for administration | 18 | | and enforcement of the tax under this subsection by the | 19 | | Department beginning on the following January 1. The Department | 20 | | of Revenue shall not administer or enforce any change made to | 21 | | the boundaries of a business district or address change, | 22 | | addition, or deletion until the municipality reports the | 23 | | boundary change or address change, addition, or deletion to the | 24 | | Department in the manner prescribed by the Department. The | 25 | | municipality must provide this boundary change information or | 26 | | address change, addition, or deletion to the Department on or |
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| 1 | | before April 1 for administration and enforcement by the | 2 | | Department of the change beginning on the following July 1 and | 3 | | on or before October 1 for administration and enforcement by | 4 | | the Department of the change beginning on the following January | 5 | | 1. The retailers in the business district shall be responsible | 6 | | for charging the tax imposed under this subsection. If a | 7 | | retailer is incorrectly included or excluded from the list of | 8 | | those required to collect the tax under this subsection, both | 9 | | the Department of Revenue and the retailer shall be held | 10 | | harmless if they reasonably relied on information provided by | 11 | | the municipality. | 12 | | A municipality that imposes the tax under this subsection | 13 | | must submit to the Department of Revenue any other information | 14 | | as the Department may require for the administration and | 15 | | enforcement of the tax.
| 16 | | Nothing in this subsection shall be construed to authorize | 17 | | the municipality to impose a tax upon the privilege of engaging | 18 | | in any business which under the Constitution of the United | 19 | | States may not be made the subject of taxation by the State. | 20 | | If a tax is imposed under this subsection (c), a tax shall | 21 | | also be imposed under subsection (b) of this Section. | 22 | | (d) By ordinance, a municipality that has designated a | 23 | | business district under this Law may impose an occupation tax | 24 | | upon all persons engaged in the business district in the | 25 | | business of renting, leasing, or letting rooms in a hotel, as | 26 | | defined in the Hotel Operators' Occupation Tax Act, at a rate |
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| 1 | | not to exceed 1% of the gross rental receipts from the renting, | 2 | | leasing, or letting of hotel rooms within the business | 3 | | district, to be imposed only in 0.25% increments, excluding, | 4 | | however, from gross rental receipts the proceeds of renting, | 5 | | leasing, or letting to permanent residents of a hotel, as | 6 | | defined in the Hotel Operators' Occupation Tax Act, and | 7 | | proceeds from the tax imposed under subsection (c) of Section | 8 | | 13 of the Metropolitan Pier and Exposition Authority Act. | 9 | | The tax imposed by the municipality under this subsection | 10 | | and all civil penalties that may be assessed as an incident to | 11 | | that tax shall be collected and enforced by the municipality | 12 | | imposing the tax. The municipality shall have full power to | 13 | | administer and enforce this subsection, to collect all taxes | 14 | | and penalties due under this subsection, to dispose of taxes | 15 | | and penalties so collected in the manner provided in this | 16 | | subsection, and to determine all rights to credit memoranda | 17 | | arising on account of the erroneous payment of tax or penalty | 18 | | under this subsection. In the administration of and compliance | 19 | | with this subsection, the municipality and persons who are | 20 | | subject to this subsection shall have the same rights, | 21 | | remedies, privileges, immunities, powers, and duties, shall be | 22 | | subject to the same conditions, restrictions, limitations, | 23 | | penalties, and definitions of terms, and shall employ the same | 24 | | modes of procedure as are employed with respect to a tax | 25 | | adopted by the municipality under Section 8-3-14 of this Code. | 26 | | Persons subject to any tax imposed under the authority |
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| 1 | | granted in this subsection may reimburse themselves for their | 2 | | tax liability for that tax by separately stating that tax as an | 3 | | additional charge, which charge may be stated in combination, | 4 | | in a single amount, with State taxes imposed under the Hotel | 5 | | Operators' Occupation Tax Act, and with any other tax. | 6 | | Nothing in this subsection shall be construed to authorize | 7 | | a municipality to impose a tax upon the privilege of engaging | 8 | | in any business which under the Constitution of the United | 9 | | States may not be made the subject of taxation by this State. | 10 | | The proceeds of the tax imposed under this subsection shall | 11 | | be deposited into the Business District Tax Allocation Fund.
| 12 | | Notwithstanding any other provision of law, the tax under | 13 | | this subsection (d) is not imposed on the renting, leasing, or | 14 | | letting of hotel rooms to the American Red Cross for the | 15 | | provision or coordination of disaster relief services. This | 16 | | exemption for the renting, leasing, or letting of hotel rooms | 17 | | to the American Red Cross shall not apply except during the | 18 | | provision or coordination of disaster relief services. | 19 | | (e) Obligations secured by the Business District Tax | 20 | | Allocation Fund may be issued to provide for the payment or | 21 | | reimbursement of business district project costs. Those | 22 | | obligations, when so issued, shall be retired in the manner | 23 | | provided in the ordinance authorizing the issuance of those | 24 | | obligations by the receipts of taxes imposed pursuant to | 25 | | subsections (10) and (11) of Section 11-74.3-3 and by other | 26 | | revenue designated or pledged by the municipality. A |
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| 1 | | municipality may in the ordinance pledge, for any period of | 2 | | time up to and including the dissolution date, all or any part | 3 | | of the funds in and to be deposited in the Business District | 4 | | Tax Allocation Fund to the payment of business district project | 5 | | costs and obligations. Whenever a municipality pledges all of | 6 | | the funds to the credit of a business district tax allocation | 7 | | fund to secure obligations issued or to be issued to pay or | 8 | | reimburse business district project costs, the municipality | 9 | | may specifically provide that funds remaining to the credit of | 10 | | such business district tax allocation fund after the payment of | 11 | | such obligations shall be accounted for annually and shall be | 12 | | deemed to be "surplus" funds, and such "surplus" funds shall be | 13 | | expended by the municipality for any business district project | 14 | | cost as approved in the business district plan. Whenever a | 15 | | municipality pledges less than all of the monies to the credit | 16 | | of a business district tax allocation fund to secure | 17 | | obligations issued or to be issued to pay or reimburse business | 18 | | district project costs, the municipality shall provide that | 19 | | monies to the credit of the business district tax allocation | 20 | | fund and not subject to such pledge or otherwise encumbered or | 21 | | required for payment of contractual obligations for specific | 22 | | business district project costs shall be calculated annually | 23 | | and shall be deemed to be "surplus" funds, and such "surplus" | 24 | | funds shall be expended by the municipality for any business | 25 | | district project cost as approved in the business district | 26 | | plan. |
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| 1 | | No obligation issued pursuant to this Law and secured by a | 2 | | pledge of all or any portion of any revenues received or to be | 3 | | received by the municipality from the imposition of taxes | 4 | | pursuant to subsection (10) of Section 11-74.3-3, shall be | 5 | | deemed to constitute an economic incentive agreement under | 6 | | Section 8-11-20, notwithstanding the fact that such pledge | 7 | | provides for the sharing, rebate, or payment of retailers' | 8 | | occupation taxes or service occupation taxes imposed pursuant | 9 | | to subsection (10) of Section 11-74.3-3 and received or to be | 10 | | received by the municipality from the development or | 11 | | redevelopment of properties in the business district. | 12 | | Without limiting the foregoing in this Section, the | 13 | | municipality may further secure obligations secured by the | 14 | | business district tax allocation fund with a pledge, for a | 15 | | period not greater than the term of the obligations and in any | 16 | | case not longer than the dissolution date, of any part or any | 17 | | combination of the following: (i) net revenues of all or part | 18 | | of any business district project; (ii) taxes levied or imposed | 19 | | by the municipality on any or all property in the municipality, | 20 | | including, specifically, taxes levied or imposed by the | 21 | | municipality in a special service area pursuant to the Special | 22 | | Service Area Tax Law; (iii) the full faith and credit of the | 23 | | municipality; (iv) a mortgage on part or all of the business | 24 | | district project; or (v) any other taxes or anticipated | 25 | | receipts that the municipality may lawfully pledge. | 26 | | Such obligations may be issued in one or more series, bear |
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| 1 | | such date or dates, become due at such time or times as therein | 2 | | provided, but in any case not later than (i) 20 years after the | 3 | | date of issue or (ii) the dissolution date, whichever is | 4 | | earlier, bear interest payable at such intervals and at such | 5 | | rate or rates as set forth therein, except as may be limited by | 6 | | applicable law, which rate or rates may be fixed or variable, | 7 | | be in such denominations, be in such form, either coupon, | 8 | | registered, or book-entry, carry such conversion, registration | 9 | | and exchange privileges, be subject to defeasance upon such | 10 | | terms, have such rank or priority, be executed in such manner, | 11 | | be payable in such medium or payment at such place or places | 12 | | within or without the State, make provision for a corporate | 13 | | trustee within or without the State with respect to such | 14 | | obligations, prescribe the rights, powers, and duties thereof | 15 | | to be exercised for the benefit of the municipality and the | 16 | | benefit of the owners of such obligations, provide for the | 17 | | holding in trust, investment, and use of moneys, funds, and | 18 | | accounts held under an ordinance, provide for assignment of and | 19 | | direct payment of the moneys to pay such obligations or to be | 20 | | deposited into such funds or accounts directly to such trustee, | 21 | | be subject to such terms of redemption with or without premium, | 22 | | and be sold at such price, all as the corporate authorities | 23 | | shall determine. No referendum approval of the electors shall | 24 | | be required as a condition to the issuance of obligations | 25 | | pursuant to this Law except as provided in this Section. | 26 | | In the event the municipality authorizes the issuance of |
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| 1 | | obligations pursuant to the authority of this Law secured by | 2 | | the full faith and credit of the municipality, or pledges ad | 3 | | valorem taxes pursuant to this subsection, which obligations | 4 | | are other than obligations which may be issued under home rule | 5 | | powers provided by Section 6 of Article VII of the Illinois | 6 | | Constitution or which ad valorem taxes are other than ad | 7 | | valorem taxes which may be pledged under home rule powers | 8 | | provided by Section 6 of Article VII of the Illinois | 9 | | Constitution or which are levied in a special service area | 10 | | pursuant to the Special Service Area Tax Law, the ordinance | 11 | | authorizing the issuance of those obligations or pledging those | 12 | | taxes shall be published within 10 days after the ordinance has | 13 | | been adopted, in a newspaper having a general circulation | 14 | | within the municipality. The publication of the ordinance shall | 15 | | be accompanied by a notice of (i) the specific number of voters | 16 | | required to sign a petition requesting the question of the | 17 | | issuance of the obligations or pledging such ad valorem taxes | 18 | | to be submitted to the electors; (ii) the time within which the | 19 | | petition must be filed; and (iii) the date of the prospective | 20 | | referendum. The municipal clerk shall provide a petition form | 21 | | to any individual requesting one. | 22 | | If no petition is filed with the municipal clerk, as | 23 | | hereinafter provided in this Section, within 21 days after the | 24 | | publication of the ordinance, the ordinance shall be in effect. | 25 | | However, if within that 21-day period a petition is filed with | 26 | | the municipal clerk, signed by electors numbering not less than |
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| 1 | | 15% of the number of electors voting for the mayor or president | 2 | | at the last general municipal election, asking that the | 3 | | question of issuing obligations using full faith and credit of | 4 | | the municipality as security for the cost of paying or | 5 | | reimbursing business district project costs, or of pledging | 6 | | such ad valorem taxes for the payment of those obligations, or | 7 | | both, be submitted to the electors of the municipality, the | 8 | | municipality shall not be authorized to issue obligations of | 9 | | the municipality using the full faith and credit of the | 10 | | municipality as security or pledging such ad valorem taxes for | 11 | | the payment of those obligations, or both, until the | 12 | | proposition has been submitted to and approved by a majority of | 13 | | the voters voting on the proposition at a regularly scheduled | 14 | | election. The municipality shall certify the proposition to the | 15 | | proper election authorities for submission in accordance with | 16 | | the general election law. | 17 | | The ordinance authorizing the obligations may provide that | 18 | | the obligations shall contain a recital that they are issued | 19 | | pursuant to this Law, which recital shall be conclusive | 20 | | evidence of their validity and of the regularity of their | 21 | | issuance. | 22 | | In the event the municipality authorizes issuance of | 23 | | obligations pursuant to this Law secured by the full faith and | 24 | | credit of the municipality, the ordinance authorizing the | 25 | | obligations may provide for the levy and collection of a direct | 26 | | annual tax upon all taxable property within the municipality |
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| 1 | | sufficient to pay the principal thereof and interest thereon as | 2 | | it matures, which levy may be in addition to and exclusive of | 3 | | the maximum of all other taxes authorized to be levied by the | 4 | | municipality, which levy, however, shall be abated to the | 5 | | extent that monies from other sources are available for payment | 6 | | of the obligations and the municipality certifies the amount of | 7 | | those monies available to the county clerk. | 8 | | A certified copy of the ordinance shall be filed with the | 9 | | county clerk of each county in which any portion of the | 10 | | municipality is situated, and shall constitute the authority | 11 | | for the extension and collection of the taxes to be deposited | 12 | | in the business district tax allocation fund. | 13 | | A municipality may also issue its obligations to refund, in | 14 | | whole or in part, obligations theretofore issued by the | 15 | | municipality under the authority of this Law, whether at or | 16 | | prior to maturity. However, the last maturity of the refunding | 17 | | obligations shall not be expressed to mature later than the | 18 | | dissolution date. | 19 | | In the event a municipality issues obligations under home | 20 | | rule powers or other legislative authority, the proceeds of | 21 | | which are pledged to pay or reimburse business district project | 22 | | costs, the municipality may, if it has followed the procedures | 23 | | in conformance with this Law, retire those obligations from | 24 | | funds in the business district tax allocation fund in amounts | 25 | | and in such manner as if those obligations had been issued | 26 | | pursuant to the provisions of this Law. |
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| 1 | | No obligations issued pursuant to this Law shall be | 2 | | regarded as indebtedness of the municipality issuing those | 3 | | obligations or any other taxing district for the purpose of any | 4 | | limitation imposed by law. | 5 | | Obligations issued pursuant to this Law shall not be | 6 | | subject to the provisions of the Bond Authorization Act. | 7 | | (f) When business district project costs, including, | 8 | | without limitation, all obligations paying or reimbursing | 9 | | business district project costs have been paid, any surplus | 10 | | funds then remaining in the Business District Tax Allocation | 11 | | Fund shall be distributed to the municipal treasurer for | 12 | | deposit into the general corporate fund of the municipality. | 13 | | Upon payment of all business district project costs and | 14 | | retirement of all obligations paying or reimbursing business | 15 | | district project costs, but in no event more than 23 years | 16 | | after the date of adoption of the ordinance imposing taxes | 17 | | pursuant to subsection (10) or (11) of Section 11-74.3-3, the | 18 | | municipality shall adopt an ordinance immediately rescinding | 19 | | the taxes imposed pursuant to subsection (10) or (11) of | 20 | | Section 11-74.3-3.
| 21 | | (Source: P.A. 99-143, eff. 7-27-15.) | 22 | | Section 20. The Metropolitan Pier and Exposition Authority | 23 | | Act is amended by changing Section 13 as follows:
| 24 | | (70 ILCS 210/13) (from Ch. 85, par. 1233)
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| 1 | | Sec. 13.
(a) The Authority shall not have power to levy | 2 | | taxes for any
purpose, except as provided in subsections (b), | 3 | | (c), (d), (e), and (f).
| 4 | | (b) By ordinance the Authority shall, as soon as | 5 | | practicable after July 1, 1992 (the
effective date of Public | 6 | | Act 87-733), impose a Metropolitan Pier and
Exposition | 7 | | Authority Retailers' Occupation Tax upon all persons engaged in
| 8 | | the business of selling tangible personal property at retail | 9 | | within the
territory described in this subsection at the rate | 10 | | of 1.0% of the gross
receipts (i) from the sale of food, | 11 | | alcoholic beverages, and soft drinks
sold for consumption on | 12 | | the premises where sold and (ii) from the sale of
food, | 13 | | alcoholic beverages, and soft drinks sold for consumption off | 14 | | the
premises where sold by a retailer whose principal source of | 15 | | gross receipts
is from the sale of food, alcoholic beverages, | 16 | | and soft drinks prepared for
immediate consumption.
| 17 | | The tax imposed under this subsection and all civil | 18 | | penalties that may
be assessed as an incident to that tax shall | 19 | | be collected and enforced by the
Illinois Department of | 20 | | Revenue. The Department shall have full power to
administer and | 21 | | enforce this subsection, to collect all taxes and penalties so
| 22 | | collected in the manner provided in this subsection, and to | 23 | | determine all
rights to credit memoranda arising on account of | 24 | | the erroneous payment of
tax or penalty under this subsection. | 25 | | In the administration of and
compliance with this subsection, | 26 | | the Department and persons who are subject
to this subsection |
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| 1 | | shall have the same rights, remedies, privileges,
immunities, | 2 | | powers, and duties, shall be subject to the same conditions,
| 3 | | restrictions, limitations, penalties, exclusions, exemptions, | 4 | | and
definitions of terms, and shall employ the same modes of | 5 | | procedure
applicable to this Retailers' Occupation Tax as are | 6 | | prescribed in Sections
1, 2 through 2-65 (in respect to all | 7 | | provisions of those Sections other
than the State rate of | 8 | | taxes), 2c, 2h, 2i, 3 (except as to the disposition
of taxes | 9 | | and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
| 10 | | 5j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January | 11 | | 1, 1994, 13.5
of the Retailers' Occupation Tax Act, and, on and | 12 | | after January 1, 1994, all
applicable provisions of the Uniform | 13 | | Penalty and Interest Act that are not
inconsistent with this | 14 | | Act, as fully as if provisions contained in those
Sections of | 15 | | the Retailers' Occupation Tax Act were set forth in this
| 16 | | subsection.
| 17 | | Persons subject to any tax imposed under the authority | 18 | | granted in
this subsection may reimburse themselves for their | 19 | | seller's tax liability
under this subsection by separately | 20 | | stating that tax as an additional
charge, which charge may be | 21 | | stated in combination, in a single amount, with
State taxes | 22 | | that sellers are required to collect under the Use Tax Act,
| 23 | | pursuant to bracket schedules as the Department may prescribe.
| 24 | | The retailer filing the return shall, at the time of filing the
| 25 | | return, pay to the Department the amount of tax imposed under | 26 | | this
subsection, less a discount of 1.75%, which is allowed to |
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| 1 | | reimburse the
retailer for the expenses incurred in keeping | 2 | | records, preparing and
filing returns, remitting the tax, and | 3 | | supplying data to the Department on
request.
| 4 | | Whenever the Department determines that a refund should be | 5 | | made under
this subsection to a claimant instead of issuing a | 6 | | credit memorandum, the
Department shall notify the State | 7 | | Comptroller, who shall cause a warrant
to be drawn for the | 8 | | amount specified and to the person named in the
notification | 9 | | from the Department. The refund shall be paid by the State
| 10 | | Treasurer out of the Metropolitan Pier and Exposition Authority | 11 | | trust fund
held by the State Treasurer as trustee for the | 12 | | Authority.
| 13 | | Nothing in this subsection authorizes the Authority to | 14 | | impose a tax upon
the privilege of engaging in any business | 15 | | that under the Constitution of
the United States may not be | 16 | | made the subject of taxation by this State.
| 17 | | The Department shall forthwith pay over to the State | 18 | | Treasurer, ex
officio, as trustee for the Authority, all taxes | 19 | | and penalties collected
under this subsection for deposit into | 20 | | a trust fund held outside of the
State Treasury. | 21 | | As soon as possible after the first day of each month, | 22 | | beginning January 1, 2011, upon certification of the Department | 23 | | of Revenue, the Comptroller shall order transferred, and the | 24 | | Treasurer shall transfer, to the STAR Bonds Revenue Fund the | 25 | | local sales tax increment, as defined in the Innovation | 26 | | Development and Economy Act, collected under this subsection |
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| 1 | | during the second preceding calendar month for sales within a | 2 | | STAR bond district. | 3 | | After the monthly transfer to the STAR Bonds Revenue Fund, | 4 | | on or before the 25th day of each calendar month, the
| 5 | | Department shall prepare and certify to the Comptroller the | 6 | | amounts to be
paid under subsection (g) of this Section, which | 7 | | shall be the amounts, not
including credit memoranda, collected | 8 | | under this subsection during the second
preceding calendar | 9 | | month by the Department, less any amounts determined by the
| 10 | | Department to be necessary for the payment of refunds, less | 11 | | 1.5% of such
balance, which sum shall be deposited by the State | 12 | | Treasurer into the Tax
Compliance and Administration Fund in | 13 | | the State Treasury from which it shall be
appropriated to the | 14 | | Department to cover the costs of the Department in
| 15 | | administering and enforcing the provisions of this subsection, | 16 | | and less any amounts that are transferred to the STAR Bonds | 17 | | Revenue Fund. Within 10 days
after receipt by the Comptroller | 18 | | of the certification, the Comptroller shall
cause the orders to | 19 | | be drawn for the remaining amounts, and the Treasurer shall
| 20 | | administer those amounts as required in subsection (g).
| 21 | | A certificate of registration issued by the Illinois | 22 | | Department of Revenue
to a retailer under the Retailers' | 23 | | Occupation Tax Act shall permit the
registrant to engage in a | 24 | | business that is taxed under the tax imposed
under this | 25 | | subsection, and no additional registration shall be required
| 26 | | under the ordinance imposing the tax or under this subsection.
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| 1 | | A certified copy of any ordinance imposing or discontinuing | 2 | | any tax under
this subsection or effecting a change in the rate | 3 | | of that tax shall be
filed with the Department, whereupon the | 4 | | Department shall proceed to
administer and enforce this | 5 | | subsection on behalf of the Authority as of the
first day of | 6 | | the third calendar month following the date of filing.
| 7 | | The tax authorized to be levied under this subsection may | 8 | | be levied within
all or any part of the following described | 9 | | portions of the metropolitan area:
| 10 | | (1) that portion of the City of Chicago located within | 11 | | the following
area: Beginning at the point of intersection | 12 | | of the Cook County - DuPage
County line and York Road, then | 13 | | North along York Road to its intersection
with Touhy | 14 | | Avenue, then east along Touhy Avenue to its intersection | 15 | | with
the Northwest Tollway, then southeast along the | 16 | | Northwest Tollway to its
intersection with Lee Street, then | 17 | | south along Lee Street to Higgins Road,
then south and east | 18 | | along Higgins Road to its intersection with Mannheim
Road, | 19 | | then south along Mannheim Road to its intersection with | 20 | | Irving Park
Road, then west along Irving Park Road to its | 21 | | intersection with the Cook
County - DuPage County line, | 22 | | then north and west along the county line to
the point of | 23 | | beginning; and
| 24 | | (2) that portion of the City of Chicago located within | 25 | | the following
area: Beginning at the intersection of West | 26 | | 55th Street with Central
Avenue, then east along West 55th |
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| 1 | | Street to its intersection with South
Cicero Avenue, then | 2 | | south along South Cicero Avenue to its intersection
with | 3 | | West 63rd Street, then west along West 63rd Street to its | 4 | | intersection
with South Central Avenue, then north along | 5 | | South Central Avenue to the
point of beginning; and
| 6 | | (3) that portion of the City of Chicago located within | 7 | | the following
area: Beginning at the point 150 feet west of | 8 | | the intersection of the west
line of North Ashland Avenue | 9 | | and the north line of West Diversey Avenue,
then north 150 | 10 | | feet, then east along a line 150 feet north of the north
| 11 | | line of West Diversey Avenue extended to the shoreline of | 12 | | Lake Michigan,
then following the shoreline of Lake | 13 | | Michigan (including Navy Pier and all
other improvements | 14 | | fixed to land, docks, or piers) to the point where the
| 15 | | shoreline of Lake Michigan and the Adlai E. Stevenson | 16 | | Expressway extended
east to that shoreline intersect, then | 17 | | west along the Adlai E. Stevenson
Expressway to a point 150 | 18 | | feet west of the west line of South Ashland
Avenue, then | 19 | | north along a line 150 feet west of the west line of South | 20 | | and
North Ashland Avenue to the point of beginning.
| 21 | | The tax authorized to be levied under this subsection may | 22 | | also be
levied on food, alcoholic beverages, and soft drinks | 23 | | sold on boats and
other watercraft departing from and returning | 24 | | to the shoreline of Lake
Michigan (including Navy Pier and all | 25 | | other improvements fixed to land,
docks, or piers) described in | 26 | | item (3).
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| 1 | | (c) By ordinance the Authority shall, as soon as | 2 | | practicable after July 1, 1992 (the
effective date of Public | 3 | | Act 87-733), impose an occupation tax
upon all persons engaged | 4 | | in the corporate limits of the City of Chicago in
the business | 5 | | of renting, leasing, or letting rooms in a hotel, as defined
in | 6 | | the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of | 7 | | the gross
rental receipts from the renting, leasing, or letting | 8 | | of hotel rooms within
the City of Chicago, excluding, however, | 9 | | from gross rental receipts
the proceeds of renting, leasing, or | 10 | | letting to permanent residents of
a hotel, as defined in that | 11 | | Act. Gross rental receipts shall not include
charges that are | 12 | | added on account of the liability arising from any tax
imposed | 13 | | by the State or any governmental agency on the occupation of
| 14 | | renting, leasing, or letting rooms in a hotel.
| 15 | | The tax imposed by the Authority under this subsection and | 16 | | all civil
penalties that may be assessed as an incident to that | 17 | | tax shall be collected
and enforced by the Illinois Department | 18 | | of Revenue. The certificate of
registration that is issued by | 19 | | the Department to a lessor under the Hotel
Operators' | 20 | | Occupation Tax Act shall permit that registrant to engage in a
| 21 | | business that is taxable under any ordinance enacted under this
| 22 | | subsection without registering separately with the Department | 23 | | under that
ordinance or under this subsection. The Department | 24 | | shall have full power to
administer and enforce this | 25 | | subsection, to collect all taxes and penalties
due under this | 26 | | subsection, to dispose of taxes and penalties so collected
in |
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| 1 | | the manner provided in this subsection, and to determine all | 2 | | rights to
credit memoranda arising on account of the erroneous | 3 | | payment of tax or
penalty under this subsection. In the | 4 | | administration of and compliance with
this subsection, the | 5 | | Department and persons who are subject to this
subsection shall | 6 | | have the same rights, remedies, privileges, immunities,
| 7 | | powers, and duties, shall be subject to the same conditions, | 8 | | restrictions,
limitations, penalties, and definitions of | 9 | | terms, and shall employ the same
modes of procedure as are | 10 | | prescribed in the Hotel Operators' Occupation Tax
Act (except | 11 | | where that Act is inconsistent with this subsection), as fully
| 12 | | as if the provisions contained in the Hotel Operators' | 13 | | Occupation Tax Act
were set out in this subsection.
| 14 | | Whenever the Department determines that a refund should be | 15 | | made under
this subsection to a claimant instead of issuing a | 16 | | credit memorandum, the
Department shall notify the State | 17 | | Comptroller, who shall cause a warrant
to be drawn for the | 18 | | amount specified and to the person named in the
notification | 19 | | from the Department. The refund shall be paid by the State
| 20 | | Treasurer out of the Metropolitan Pier and Exposition Authority | 21 | | trust fund
held by the State Treasurer as trustee for the | 22 | | Authority.
| 23 | | Persons subject to any tax imposed under the authority | 24 | | granted in
this subsection may reimburse themselves for their | 25 | | tax liability for that
tax by separately stating that tax as an | 26 | | additional charge,
which charge may be stated in combination, |
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| 1 | | in a single amount, with State
taxes imposed under the Hotel | 2 | | Operators' Occupation Tax Act, the
municipal tax imposed under | 3 | | Section 8-3-13 of the Illinois Municipal
Code, and the tax | 4 | | imposed under Section 19 of the Illinois Sports
Facilities | 5 | | Authority Act.
| 6 | | The person filing the return shall, at the time of filing | 7 | | the return,
pay to the Department the amount of tax, less a | 8 | | discount of 2.1% or $25 per
calendar year, whichever is | 9 | | greater, which is allowed to reimburse the
operator for the | 10 | | expenses incurred in keeping records, preparing and filing
| 11 | | returns, remitting the tax, and supplying data to the | 12 | | Department on request.
| 13 | | Except as otherwise provided in this paragraph, the | 14 | | Department shall forthwith pay over to the State Treasurer,
ex | 15 | | officio, as trustee for the Authority, all taxes and penalties | 16 | | collected
under this subsection for deposit into a trust fund | 17 | | held outside the State
Treasury. On or before the 25th day of | 18 | | each calendar month, the Department
shall certify to the | 19 | | Comptroller the amounts to be paid under subsection
(g) of this | 20 | | Section, which shall be the amounts (not including credit
| 21 | | memoranda) collected under this subsection during the second | 22 | | preceding
calendar month by the Department, less any amounts | 23 | | determined by the
Department to be necessary for payment of | 24 | | refunds, less 1.5% of the remainder, which the Department shall | 25 | | transfer into the Tax Compliance and Administration Fund. The | 26 | | Department, at the time of each monthly disbursement to the |
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| 1 | | Authority, shall prepare and certify to the State Comptroller | 2 | | the amount to be transferred into the Tax Compliance and | 3 | | Administration Fund under this subsection. Within 10 days after
| 4 | | receipt by the Comptroller of the Department's certification, | 5 | | the
Comptroller shall cause the orders to be drawn for such | 6 | | amounts, and the
Treasurer shall administer the amounts | 7 | | distributed to the Authority as required in subsection (g).
| 8 | | A certified copy of any ordinance imposing or discontinuing | 9 | | a tax under this
subsection or effecting a change in the rate | 10 | | of that tax shall be filed with
the Illinois Department of | 11 | | Revenue, whereupon the Department shall proceed to
administer | 12 | | and enforce this subsection on behalf of the Authority as of | 13 | | the
first day of the third calendar month following the date of | 14 | | filing.
| 15 | | Notwithstanding any other provision of law, the tax is not | 16 | | imposed on the renting,
leasing, or letting of hotel rooms to | 17 | | the American Red Cross for the provision or coordination of | 18 | | disaster relief services. This exemption for the renting,
| 19 | | leasing, or letting of hotel rooms to the American Red Cross | 20 | | shall not apply except during the provision or coordination of | 21 | | disaster relief services. | 22 | | (d) By ordinance the Authority shall, as soon as | 23 | | practicable after July 1, 1992 (the
effective date of Public | 24 | | Act 87-733), impose a tax
upon all persons engaged in the | 25 | | business of renting automobiles in the
metropolitan area at the | 26 | | rate of 6% of the gross
receipts from that business, except |
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| 1 | | that no tax shall be imposed on the
business of renting | 2 | | automobiles for use as taxicabs or in livery service.
The tax | 3 | | imposed under this subsection and all civil penalties that may | 4 | | be
assessed as an incident to that tax shall be collected and | 5 | | enforced by the
Illinois Department of Revenue. The certificate | 6 | | of registration issued by
the Department to a retailer under | 7 | | the Retailers' Occupation Tax Act or
under the Automobile | 8 | | Renting Occupation and Use Tax Act shall permit that
person to | 9 | | engage in a business that is taxable under any ordinance | 10 | | enacted
under this subsection without registering separately | 11 | | with the Department
under that ordinance or under this | 12 | | subsection. The Department shall have
full power to administer | 13 | | and enforce this subsection, to collect all taxes
and penalties | 14 | | due under this subsection, to dispose of taxes and penalties
so | 15 | | collected in the manner provided in this subsection, and to | 16 | | determine
all rights to credit memoranda arising on account of | 17 | | the erroneous payment
of tax or penalty under this subsection. | 18 | | In the administration of and
compliance with this subsection, | 19 | | the Department and persons who are subject
to this subsection | 20 | | shall have the same rights, remedies, privileges,
immunities, | 21 | | powers, and duties, be subject to the same conditions,
| 22 | | restrictions, limitations, penalties, and definitions of | 23 | | terms, and employ
the same modes of procedure as are prescribed | 24 | | in Sections 2 and 3 (in
respect to all provisions of those | 25 | | Sections other than the State rate of
tax; and in respect to | 26 | | the provisions of the Retailers' Occupation Tax Act
referred to |
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| 1 | | in those Sections, except as to the disposition of taxes and
| 2 | | penalties collected, except for the provision allowing | 3 | | retailers a
deduction from the tax to cover certain costs, and | 4 | | except that credit
memoranda issued under this subsection may | 5 | | not be used to discharge any
State tax liability) of the | 6 | | Automobile Renting Occupation and Use Tax Act,
as fully as if | 7 | | provisions contained in those Sections of that Act were set
| 8 | | forth in this subsection.
| 9 | | Persons subject to any tax imposed under the authority | 10 | | granted in
this subsection may reimburse themselves for their | 11 | | tax liability under this
subsection by separately stating that | 12 | | tax as an additional charge, which
charge may be stated in | 13 | | combination, in a single amount, with State tax
that sellers | 14 | | are required to collect under the Automobile Renting
Occupation | 15 | | and Use Tax Act, pursuant to bracket schedules as the | 16 | | Department
may prescribe.
| 17 | | Whenever the Department determines that a refund should be | 18 | | made under
this subsection to a claimant instead of issuing a | 19 | | credit memorandum, the
Department shall notify the State | 20 | | Comptroller, who shall cause a warrant to
be drawn for the | 21 | | amount specified and to the person named in the
notification | 22 | | from the Department. The refund shall be paid by the State
| 23 | | Treasurer out of the Metropolitan Pier and Exposition Authority | 24 | | trust fund
held by the State Treasurer as trustee for the | 25 | | Authority.
| 26 | | Except as otherwise provided in this paragraph, the |
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| 1 | | Department shall forthwith pay over to the State Treasurer, ex | 2 | | officio,
as trustee, all taxes and penalties collected under | 3 | | this subsection for
deposit into a trust fund held outside the | 4 | | State Treasury. On or before the
25th day of each calendar | 5 | | month, the Department shall certify
to the Comptroller the | 6 | | amounts to be paid under subsection (g) of this
Section (not | 7 | | including credit memoranda) collected under this subsection
| 8 | | during the second preceding calendar month by the Department, | 9 | | less any
amount determined by the Department to be necessary | 10 | | for payment of refunds, less 1.5% of the remainder, which the | 11 | | Department shall transfer into the Tax Compliance and | 12 | | Administration Fund. The Department, at the time of each | 13 | | monthly disbursement to the Authority, shall prepare and | 14 | | certify to the State Comptroller the amount to be transferred | 15 | | into the Tax Compliance and Administration Fund under this | 16 | | subsection.
Within 10 days after receipt by the Comptroller of | 17 | | the Department's
certification, the Comptroller shall cause | 18 | | the orders to be drawn for such
amounts, and the Treasurer | 19 | | shall administer the amounts distributed to the Authority as | 20 | | required in
subsection (g).
| 21 | | Nothing in this subsection authorizes the Authority to | 22 | | impose a tax upon
the privilege of engaging in any business | 23 | | that under the Constitution of
the United States may not be | 24 | | made the subject of taxation by this State.
| 25 | | A certified copy of any ordinance imposing or discontinuing | 26 | | a tax under
this subsection or effecting a change in the rate |
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| 1 | | of that tax shall be
filed with the Illinois Department of | 2 | | Revenue, whereupon the Department
shall proceed to administer | 3 | | and enforce this subsection on behalf of the
Authority as of | 4 | | the first day of the third calendar month following the
date of | 5 | | filing.
| 6 | | (e) By ordinance the Authority shall, as soon as | 7 | | practicable after July 1, 1992 (the
effective date of Public | 8 | | Act 87-733), impose a tax upon the
privilege of using in the | 9 | | metropolitan area an automobile that is rented
from a rentor | 10 | | outside Illinois and is titled or registered with an agency
of | 11 | | this State's government at a rate of 6% of the rental price of | 12 | | that
automobile, except that no tax shall be imposed on the | 13 | | privilege of using
automobiles rented for use as taxicabs or in | 14 | | livery service. The tax shall
be collected from persons whose | 15 | | Illinois address for titling or
registration purposes is given | 16 | | as being in the metropolitan area. The tax
shall be collected | 17 | | by the Department of Revenue for the Authority. The tax
must be | 18 | | paid to the State or an exemption determination must be | 19 | | obtained
from the Department of Revenue before the title or | 20 | | certificate of
registration for the property may be issued. The | 21 | | tax or proof of exemption
may be transmitted to the Department | 22 | | by way of the State agency with which
or State officer with | 23 | | whom the tangible personal property must be titled or
| 24 | | registered if the Department and that agency or State officer | 25 | | determine
that this procedure will expedite the processing of | 26 | | applications for title
or registration.
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| 1 | | The Department shall have full power to administer and | 2 | | enforce this
subsection, to collect all taxes, penalties, and | 3 | | interest due under this
subsection, to dispose of taxes, | 4 | | penalties, and interest so collected in
the manner provided in | 5 | | this subsection, and to determine all rights to
credit | 6 | | memoranda or refunds arising on account of the erroneous | 7 | | payment of
tax, penalty, or interest under this subsection. In | 8 | | the administration of
and compliance with this subsection, the | 9 | | Department and persons who are
subject to this subsection shall | 10 | | have the same rights, remedies,
privileges, immunities, | 11 | | powers, and duties, be subject to the same
conditions, | 12 | | restrictions, limitations, penalties, and definitions of | 13 | | terms,
and employ the same modes of procedure as are prescribed | 14 | | in Sections 2 and
4 (except provisions pertaining to the State | 15 | | rate of tax; and in respect to
the provisions of the Use Tax | 16 | | Act referred to in that Section, except
provisions concerning | 17 | | collection or refunding of the tax by retailers,
except the | 18 | | provisions of Section 19 pertaining to claims by retailers,
| 19 | | except the last paragraph concerning refunds, and except that | 20 | | credit
memoranda issued under this subsection may not be used | 21 | | to discharge any
State tax liability) of the Automobile Renting | 22 | | Occupation and Use Tax Act,
as fully as if provisions contained | 23 | | in those Sections of that Act were set
forth in this | 24 | | subsection.
| 25 | | Whenever the Department determines that a refund should be | 26 | | made under this
subsection to a claimant instead of issuing a |
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| 1 | | credit memorandum, the Department
shall notify the State | 2 | | Comptroller, who shall cause a warrant to be drawn
for the | 3 | | amount specified and to the person named in the notification
| 4 | | from the Department. The refund shall be paid by the State | 5 | | Treasurer out
of the Metropolitan Pier and Exposition Authority | 6 | | trust fund held by the
State Treasurer as trustee for the | 7 | | Authority.
| 8 | | Except as otherwise provided in this paragraph, the | 9 | | Department shall forthwith pay over to the State Treasurer, ex | 10 | | officio,
as trustee, all taxes, penalties, and interest | 11 | | collected under this
subsection for deposit into a trust fund | 12 | | held outside the State Treasury.
On or before the 25th day of | 13 | | each calendar month, the Department shall
certify to the State | 14 | | Comptroller the amounts to be paid under subsection
(g) of this | 15 | | Section, which shall be the amounts (not including credit
| 16 | | memoranda) collected under this subsection during the second | 17 | | preceding
calendar month by the Department, less any amounts | 18 | | determined by the
Department to be necessary for payment of | 19 | | refunds, less 1.5% of the remainder, which the Department shall | 20 | | transfer into the Tax Compliance and Administration Fund. The | 21 | | Department, at the time of each monthly disbursement to the | 22 | | Authority, shall prepare and certify to the State Comptroller | 23 | | the amount to be transferred into the Tax Compliance and | 24 | | Administration Fund under this subsection. Within 10 days after
| 25 | | receipt by the State Comptroller of the Department's | 26 | | certification, the
Comptroller shall cause the orders to be |
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| 1 | | drawn for such amounts, and the
Treasurer shall administer the | 2 | | amounts distributed to the Authority as required in subsection | 3 | | (g).
| 4 | | A certified copy of any ordinance imposing or discontinuing | 5 | | a tax or
effecting a change in the rate of that tax shall be | 6 | | filed with the Illinois
Department of Revenue, whereupon the | 7 | | Department shall proceed to administer
and enforce this | 8 | | subsection on behalf of the Authority as of the first day
of | 9 | | the third calendar month following the date of filing.
| 10 | | (f) By ordinance the Authority shall, as soon as | 11 | | practicable after July 1, 1992 (the
effective date of Public | 12 | | Act 87-733), impose an occupation tax on all
persons, other | 13 | | than a governmental agency, engaged in the business of
| 14 | | providing ground transportation for hire to passengers in the | 15 | | metropolitan
area at a rate of (i) $4 per taxi or livery | 16 | | vehicle departure with
passengers for hire from commercial | 17 | | service airports in the metropolitan
area, (ii) for each | 18 | | departure with passengers for hire from a commercial
service | 19 | | airport in the metropolitan area in a bus or van operated by a
| 20 | | person other than a person described in item (iii): $18 per bus | 21 | | or van with
a capacity of 1-12 passengers, $36 per bus or van | 22 | | with a capacity of 13-24
passengers, and $54 per bus or van | 23 | | with a capacity of over 24 passengers,
and (iii) for each | 24 | | departure with passengers for hire from a commercial
service | 25 | | airport in the metropolitan area in a bus or van operated by a
| 26 | | person regulated by the Interstate Commerce Commission or |
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| 1 | | Illinois Commerce
Commission, operating scheduled service from | 2 | | the airport, and charging fares on
a per passenger basis: $2 | 3 | | per passenger for hire in each bus or van. The term
"commercial | 4 | | service airports" means those airports receiving scheduled
| 5 | | passenger service and enplaning more than 100,000 passengers | 6 | | per year.
| 7 | | In the ordinance imposing the tax, the Authority may | 8 | | provide for the
administration and enforcement of the tax and | 9 | | the collection of the tax
from persons subject to the tax as | 10 | | the Authority determines to be necessary
or practicable for the | 11 | | effective administration of the tax. The Authority
may enter | 12 | | into agreements as it deems appropriate with any governmental
| 13 | | agency providing for that agency to act as the Authority's | 14 | | agent to
collect the tax.
| 15 | | In the ordinance imposing the tax, the Authority may | 16 | | designate a method or
methods for persons subject to the tax to | 17 | | reimburse themselves for the tax
liability arising under the | 18 | | ordinance (i) by separately stating the full
amount of the tax | 19 | | liability as an additional charge to passengers departing
the | 20 | | airports, (ii) by separately stating one-half of the tax | 21 | | liability as
an additional charge to both passengers departing | 22 | | from and to passengers
arriving at the airports, or (iii) by | 23 | | some other method determined by the
Authority.
| 24 | | All taxes, penalties, and interest collected under any | 25 | | ordinance adopted
under this subsection, less any amounts | 26 | | determined to be necessary for the
payment of refunds and less |
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| 1 | | the taxes, penalties, and interest attributable to any increase | 2 | | in the rate of tax authorized by Public Act 96-898, shall be | 3 | | paid forthwith to the State Treasurer, ex
officio, for deposit | 4 | | into a trust fund held outside the State Treasury and
shall be | 5 | | administered by the State Treasurer as provided in subsection | 6 | | (g)
of this Section. All taxes, penalties, and interest | 7 | | attributable to any increase in the rate of tax authorized by | 8 | | Public Act 96-898 shall be paid by the State Treasurer as | 9 | | follows: 25% for deposit into the Convention Center Support | 10 | | Fund, to be used by the Village of Rosemont for the repair, | 11 | | maintenance, and improvement of the Donald E. Stephens | 12 | | Convention Center and for debt service on debt instruments | 13 | | issued for those purposes by the village and 75% to the | 14 | | Authority to be used for grants to an organization meeting the | 15 | | qualifications set out in Section 5.6 of this Act, provided the | 16 | | Metropolitan Pier and Exposition Authority has entered into a | 17 | | marketing agreement with such an organization.
| 18 | | (g) Amounts deposited from the proceeds of taxes imposed by | 19 | | the
Authority under subsections (b), (c), (d), (e), and (f) of | 20 | | this Section and
amounts deposited under Section 19 of the | 21 | | Illinois Sports Facilities
Authority Act shall be held in a | 22 | | trust fund outside the State Treasury and, other than the | 23 | | amounts transferred into the Tax Compliance and Administration | 24 | | Fund under subsections (b), (c), (d), and (e),
shall be | 25 | | administered by the Treasurer as follows: | 26 | | (1) An amount necessary for the payment of refunds with |
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| 1 | | respect to those taxes shall be retained in the trust fund | 2 | | and used for those payments. | 3 | | (2) On July 20 and on the 20th of each month | 4 | | thereafter, provided that the amount requested in the | 5 | | annual certificate of the Chairman of the Authority filed | 6 | | under Section 8.25f of the State Finance Act has been | 7 | | appropriated for payment to the Authority, 1/8 of the local | 8 | | tax transfer amount, together with any cumulative | 9 | | deficiencies in the amounts transferred into the McCormick | 10 | | Place Expansion Project Fund under this subparagraph (2) | 11 | | during the fiscal year for which the certificate has been | 12 | | filed, shall be transferred from the trust fund into the | 13 | | McCormick Place Expansion Project Fund in the State | 14 | | treasury until 100% of the local tax transfer amount has | 15 | | been so transferred. "Local tax transfer amount" shall mean | 16 | | the amount requested in the annual certificate, minus the | 17 | | reduction amount. "Reduction amount" shall mean $41.7 | 18 | | million in fiscal year 2011, $36.7 million in fiscal year | 19 | | 2012, $36.7 million in fiscal year 2013, $36.7 million in | 20 | | fiscal year 2014, and $31.7 million in each fiscal year | 21 | | thereafter until 2032, provided that the reduction amount | 22 | | shall be reduced by (i) the amount certified by the | 23 | | Authority to the State Comptroller and State Treasurer | 24 | | under Section 8.25 of the State Finance Act, as amended, | 25 | | with respect to that fiscal year and (ii) in any fiscal | 26 | | year in which the amounts deposited in the trust fund under |
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| 1 | | this Section exceed $318.3 million, exclusive of amounts | 2 | | set aside for refunds and for the reserve account, one | 3 | | dollar for each dollar of the deposits in the trust fund | 4 | | above $318.3 million with respect to that year, exclusive | 5 | | of amounts set aside for refunds and for the reserve | 6 | | account. | 7 | | (3) On July 20, 2010, the Comptroller shall certify to | 8 | | the Governor, the Treasurer, and the Chairman of the | 9 | | Authority the 2010 deficiency amount, which means the | 10 | | cumulative amount of transfers that were due from the trust | 11 | | fund to the McCormick Place Expansion Project Fund in | 12 | | fiscal years 2008, 2009, and 2010 under Section 13(g) of | 13 | | this Act, as it existed prior to May 27, 2010 (the | 14 | | effective date of Public Act 96-898), but not made. On July | 15 | | 20, 2011 and on July 20 of each year through July 20, 2014, | 16 | | the Treasurer shall calculate for the previous fiscal year | 17 | | the surplus revenues in the trust fund and pay that amount | 18 | | to the Authority. On July 20, 2015 and on July 20 of each | 19 | | year thereafter to and including July 20, 2017, as long as | 20 | | bonds and notes issued under Section 13.2 or bonds and | 21 | | notes issued to refund those bonds and notes are | 22 | | outstanding, the Treasurer shall calculate for the | 23 | | previous fiscal year the surplus revenues in the trust fund | 24 | | and pay one-half of that amount to the State Treasurer for | 25 | | deposit into the General Revenue Fund until the 2010 | 26 | | deficiency amount has been paid and shall pay the balance |
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| 1 | | of the surplus revenues to the Authority. On July 20, 2018 | 2 | | and on July 20 of each year thereafter, the Treasurer shall | 3 | | calculate for the previous fiscal year the surplus revenues | 4 | | in the trust fund and pay all of such surplus revenues to | 5 | | the State Treasurer for deposit into the General Revenue | 6 | | Fund until the 2010 deficiency amount has been paid. After | 7 | | the 2010 deficiency amount has been paid, the Treasurer | 8 | | shall pay the balance of the surplus revenues to the | 9 | | Authority. "Surplus revenues" means the amounts remaining | 10 | | in the trust fund on June 30 of the previous fiscal year | 11 | | (A) after the State Treasurer has set aside in the trust | 12 | | fund (i) amounts retained for refunds under subparagraph | 13 | | (1) and (ii) any amounts necessary to meet the reserve | 14 | | account amount and (B) after the State Treasurer has | 15 | | transferred from the trust fund to the General Revenue Fund | 16 | | 100% of any post-2010 deficiency amount. "Reserve account | 17 | | amount" means $15 million in fiscal year 2011 and $30 | 18 | | million in each fiscal year thereafter. The reserve account | 19 | | amount shall be set aside in the trust fund and used as a | 20 | | reserve to be transferred to the McCormick Place Expansion | 21 | | Project Fund in the event the proceeds of taxes imposed | 22 | | under this Section 13 are not sufficient to fund the | 23 | | transfer required in subparagraph (2). "Post-2010 | 24 | | deficiency amount" means any deficiency in transfers from | 25 | | the trust fund to the McCormick Place Expansion Project | 26 | | Fund with respect to fiscal years 2011 and thereafter. It |
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| 1 | | is the intention of this subparagraph (3) that no surplus | 2 | | revenues shall be paid to the Authority with respect to any | 3 | | year in which a post-2010 deficiency amount has not been | 4 | | satisfied by the Authority. | 5 | | Moneys received by the Authority as surplus revenues may be | 6 | | used (i) for the purposes of paying debt service on the bonds | 7 | | and notes issued by the Authority, including early redemption | 8 | | of those bonds or notes, (ii) for the purposes of repair, | 9 | | replacement, and improvement of the grounds, buildings, and | 10 | | facilities of the Authority, and (iii) for the corporate | 11 | | purposes of the Authority in fiscal years 2011 through 2015 in | 12 | | an amount not to exceed $20,000,000 annually or $80,000,000 | 13 | | total, which amount shall be reduced $0.75 for each dollar of | 14 | | the receipts of the Authority in that year from any contract | 15 | | entered into with respect to naming rights at McCormick Place | 16 | | under Section 5(m) of this Act. When bonds and notes issued | 17 | | under Section 13.2, or bonds or notes issued to refund those | 18 | | bonds and notes, are no longer outstanding, the balance in the | 19 | | trust fund shall be paid to the Authority.
| 20 | | (h) The ordinances imposing the taxes authorized by this | 21 | | Section shall
be repealed when bonds and notes issued under | 22 | | Section 13.2 or bonds and
notes issued to refund those bonds | 23 | | and notes are no longer outstanding.
| 24 | | (Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17; | 25 | | 100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff. | 26 | | 6-4-18; 100-863, eff. 8-14-18.)
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| 1 | | Section 25. The Illinois Sports Facilities Authority Act is | 2 | | amended by changing Section 19 as follows:
| 3 | | (70 ILCS 3205/19) (from Ch. 85, par. 6019)
| 4 | | Sec. 19. Tax. The Authority may impose an occupation tax
| 5 | | upon all persons engaged in the City of Chicago in the business | 6 | | of renting,
leasing or letting rooms in a hotel, as defined in | 7 | | The Hotel Operators'
Occupation Tax Act, at a rate not to | 8 | | exceed 2% of the gross rental
receipts from the renting, | 9 | | leasing or letting of hotel rooms located within
the City of | 10 | | Chicago, excluding, however, from gross rental receipts, the
| 11 | | proceeds of such renting, leasing or letting to permanent | 12 | | residents of that
hotel and proceeds from the tax imposed under | 13 | | subsection (c) of Section
13 of the Metropolitan Pier and | 14 | | Exposition Authority Act.
| 15 | | The tax imposed by the Authority pursuant to this Section | 16 | | and all civil
penalties that may be assessed as an incident | 17 | | thereof shall be collected and
enforced by the State Department | 18 | | of Revenue. The certificate of registration
which is issued by | 19 | | the Department to a lessor under The Hotel Operators'
| 20 | | Occupation Tax Act shall permit such registrant to engage in a | 21 | | business
which is taxable under any ordinance or resolution | 22 | | enacted pursuant to this
Section without registering | 23 | | separately with the Department under such ordinance
or | 24 | | resolution or under this Section. The Department shall have |
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| 1 | | full power
to administer and enforce this Section; to collect | 2 | | all taxes and penalties
due hereunder; to dispose of taxes and | 3 | | penalties so collected in the manner
provided in this Section, | 4 | | and to determine all rights to credit memoranda,
arising on | 5 | | account of the erroneous payment of tax or penalty hereunder.
| 6 | | In the administration of, and compliance with, this Section, | 7 | | the Department
and persons who are subject to this Section | 8 | | shall have the same rights,
remedies, privileges, immunities, | 9 | | powers and duties, and be subject to the
same conditions, | 10 | | restrictions, limitations, penalties and definitions of
terms, | 11 | | and employ the same modes of procedure, as are prescribed in | 12 | | The
Hotel Operators' Occupation Tax Act (except where that Act | 13 | | is inconsistent
herewith), as the same is now or may hereafter | 14 | | be amended, as fully as if
the provisions contained in The | 15 | | Hotel Operators' Occupation Tax Act were
set forth herein.
| 16 | | Whenever the Department determines that a refund should be | 17 | | made under this
Section to a claimant instead of issuing a | 18 | | credit memorandum, the Department
shall notify the State | 19 | | Comptroller, who shall cause the warrant to be drawn
for the | 20 | | amount specified, and to the person named, in such notification
| 21 | | from the Department. Such refund shall be paid by the State | 22 | | Treasurer out
of the amounts held by the State Treasurer as | 23 | | trustee for the Authority.
| 24 | | Persons subject to any tax imposed pursuant to authority | 25 | | granted by this
Section may reimburse themselves for their tax | 26 | | liability for such tax by
separately stating such tax as an |
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| 1 | | additional charge, which charge may be
stated in combination, | 2 | | in a single amount, with State tax imposed under
The Hotel | 3 | | Operators' Occupation Tax Act, the municipal tax imposed
under | 4 | | Section 8-3-13 of the Illinois Municipal Code, and the tax | 5 | | imposed
under Section 13 of the Metropolitan Pier and | 6 | | Exposition Authority Act.
| 7 | | The Department shall forthwith pay over to the State | 8 | | Treasurer,
ex-officio, as trustee for the Authority, all taxes | 9 | | and penalties collected
hereunder for deposit in a trust fund | 10 | | outside the State Treasury. On or
before the 25th day of each | 11 | | calendar month, the Department shall certify to
the Comptroller | 12 | | the amount to be paid to or on behalf of the Authority from
| 13 | | amounts collected hereunder by the Department, and deposited | 14 | | into such
trust fund during the second preceding calendar | 15 | | month. The amount to be
paid to or on behalf of the Authority | 16 | | shall be the amount (not including
credit memoranda) collected | 17 | | hereunder during such second preceding calendar
month by the | 18 | | Department, less an amount equal to the amount of refunds
| 19 | | authorized during such second preceding calendar month by the | 20 | | Department on
behalf of the Authority, and less 4% of such | 21 | | balance, which sum shall be
retained by the State Treasurer to | 22 | | cover the costs incurred by the
Department in administering and | 23 | | enforcing the provisions of this Section,
as provided herein. | 24 | | Each such monthly certification by the Department
shall also | 25 | | certify to the Comptroller the amount to be so retained by the
| 26 | | State Treasurer for payment into the General Revenue Fund of |
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| 1 | | the State
Treasury.
| 2 | | Each monthly certification by the Department shall | 3 | | certify, of the
amount paid to or on behalf of the Authority, | 4 | | (i) the portion to be paid to
the Authority, (ii) the portion | 5 | | to be paid into the General Revenue
Fund
of the State Treasury | 6 | | on behalf of the Authority as repayment of amounts
advanced to | 7 | | the Authority pursuant to appropriation from the
Illinois
| 8 | | Sports Facilities Fund.
| 9 | | With respect to each State fiscal year, of the total amount | 10 | | to be paid to
or on behalf of the Authority, the Department | 11 | | shall certify that payments
shall first be made directly to the | 12 | | Authority in an amount equal to any
difference between the | 13 | | annual amount certified by the Chairman of the
Authority | 14 | | pursuant to Section 8.25-4 of the State Finance Act and the
| 15 | | amount appropriated to the Authority from the Illinois Sports | 16 | | Facilities
Fund. Next, the Department shall certify that | 17 | | payment shall be made into
the General Revenue Fund of the | 18 | | State Treasury in an amount equal to the
difference between (i) | 19 | | the lesser of (x) the amount appropriated from the
Illinois | 20 | | Sports Facilities Fund to the Authority and (y) the annual | 21 | | amount
certified by the Chairman of the Authority pursuant to | 22 | | Section 8.25-4 of
the State Finance Act and (ii) $10,000,000.
| 23 | | The Department shall certify
that all additional amounts shall | 24 | | be paid to the Authority and used for its
corporate purposes.
| 25 | | Within 10 days after receipt, by the Comptroller, of the | 26 | | Department's
monthly certification of amounts to be paid to or |
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| 1 | | on behalf of the
Authority and amounts to be paid into the | 2 | | General Revenue Fund, the
Comptroller shall cause the warrants | 3 | | to be drawn for the respective amounts
in accordance with the | 4 | | directions contained in such certification.
| 5 | | Amounts collected by the Department and paid to the | 6 | | Authority pursuant
to this Section shall be used for the | 7 | | corporate purposes of the Authority.
On June 15, 1992 and on | 8 | | each June 15 thereafter, the Authority shall repay
to the State | 9 | | Treasurer all amounts paid to it under this Section and
| 10 | | otherwise remaining available to the Authority after providing | 11 | | for (i)
payment of principal and interest on, and other | 12 | | payments related to, its
obligations issued or to be issued | 13 | | under Section 13 of the Act, including
any deposits required to | 14 | | reserve funds created under any indenture or
resolution | 15 | | authorizing issuance of the obligations and payments to | 16 | | providers
of credit enhancement, (ii) payment of obligations | 17 | | under the provisions of
any management agreement with respect | 18 | | to a facility or facilities owned by
the Authority or of any | 19 | | assistance agreement with respect to any facility for
which | 20 | | financial assistance is provided under this Act, and payment of | 21 | | other
capital and operating expenses of the
Authority, | 22 | | including any deposits required to reserve funds created for
| 23 | | repair and replacement of capital assets and to meet the | 24 | | obligations of the
Authority under any management agreement or | 25 | | assistance agreement. Amounts
repaid by the Authority
to the | 26 | | State Treasurer hereunder shall be treated as repayment of |
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| 1 | | amounts
deposited into the Illinois Sports Facilities Fund and | 2 | | credited to the
Subsidy Account and used for the corporate | 3 | | purposes of the Authority.
The State Treasurer shall deposit | 4 | | $5,000,000 of
the amount received into the General Revenue | 5 | | Fund; thereafter, at the
beginning of each fiscal year the | 6 | | State Treasurer shall
certify to the State Comptroller for all | 7 | | prior fiscal years the cumulative
amount of any deficiencies in | 8 | | repayments to the City of Chicago of amounts in
the Local | 9 | | Government Distributive Fund that would otherwise have been | 10 | | allocated
to the City of Chicago under the State Revenue | 11 | | Sharing Act but instead were
paid into the General Revenue Fund | 12 | | under Section 6 of the Hotel Operators'
Occupation Tax Act and | 13 | | that have not been reimbursed, and the Comptroller
shall, | 14 | | during the fiscal
year at the beginning of which the | 15 | | certification was made, cause warrants to be
drawn from the | 16 | | amount received for the repayment of that cumulative amount to
| 17 | | the City of Chicago until
that cumulative amount has been fully | 18 | | reimbursed; thereafter, the State
Treasurer shall deposit the
| 19 | | balance of the amount received into the trust fund established | 20 | | outside the
State Treasury under
subsection (g) of Section 13 | 21 | | of the Metropolitan Pier and Exposition
Authority Act.
| 22 | | Nothing in this Section shall be construed to authorize the | 23 | | Authority
to impose a tax upon the privilege of engaging in any | 24 | | business which under
the constitution of the United States may | 25 | | not be made the subject of taxation
by this State.
| 26 | | An ordinance or resolution imposing or discontinuing a tax |
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| 1 | | hereunder or
effecting a change in the rate thereof shall be | 2 | | effective on the first day
of the second calendar month next | 3 | | following the month in which the
ordinance or resolution is | 4 | | passed.
| 5 | | If the Authority levies a tax authorized by this Section it | 6 | | shall
transmit to the Department of Revenue not later than 5 | 7 | | days after the
adoption of the ordinance or resolution a | 8 | | certified copy of the ordinance
or resolution imposing such tax | 9 | | whereupon the Department of Revenue shall
proceed to administer | 10 | | and enforce this Section on behalf of the Authority.
Upon a | 11 | | change in rate of a tax levied hereunder, or upon the | 12 | | discontinuance
of the tax, the Authority shall not later than 5 | 13 | | days after the effective
date of the ordinance or resolution | 14 | | discontinuing the tax or effecting a
change in rate transmit to | 15 | | the Department of Revenue a certified copy of
the ordinance or | 16 | | resolution effecting such change or discontinuance.
| 17 | | Notwithstanding any other provision of law, the tax is not | 18 | | imposed on the renting, leasing, or letting of hotel rooms to | 19 | | the American Red Cross for the provision or coordination of | 20 | | disaster relief services. This exemption for the renting, | 21 | | leasing, or letting of hotel rooms to the American Red Cross | 22 | | shall not apply except during the provision or coordination of | 23 | | disaster relief services. | 24 | | (Source: P.A. 91-935, eff. 6-1-01.)
| 25 | | Section 30. The Downstate Illinois Sports Facilities |
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| 1 | | Authority Act is amended by changing Section 105 as follows:
| 2 | | (70 ILCS 3210/105)
| 3 | | Sec. 105. Tax. The Authority may impose an occupation tax
| 4 | | upon all persons engaged in
the business of renting, leasing, | 5 | | or letting rooms in a hotel, as defined in
the Hotel Operators' | 6 | | Occupation Tax Act, at a rate not to exceed 2% of the
gross | 7 | | rental receipts from the renting, leasing or letting of hotel | 8 | | rooms. The
taxing may be
imposed, however, only if approved by | 9 | | ordinance of the municipality within
which the tax is to be | 10 | | imposed.
| 11 | | The tax imposed by the Authority pursuant to this Section | 12 | | and all civil
penalties that may be assessed as an incident | 13 | | thereof shall be collected and
enforced by the State Department | 14 | | of Revenue. The certificate of registration
which is issued by | 15 | | the Department to a lessor under the Hotel Operators'
| 16 | | Occupation Tax Act shall permit such registrant to engage in a | 17 | | business
which is taxable under any ordinance or resolution | 18 | | enacted pursuant to this
Section without registering | 19 | | separately with the Department under such ordinance
or | 20 | | resolution or under this Section. The Department shall have | 21 | | full power
to administer and enforce this Section; to collect | 22 | | all taxes and penalties
due hereunder; to dispose of taxes and | 23 | | penalties so collected in the manner
provided in this Section, | 24 | | and to determine all rights to credit memoranda,
arising on | 25 | | account of the erroneous payment of tax or penalty hereunder.
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| 1 | | In the administration of, and compliance with, this Section, | 2 | | the Department
and persons who are subject to this Section | 3 | | shall have the same rights,
remedies, privileges, immunities, | 4 | | powers and duties, and be subject to the
same conditions, | 5 | | restrictions, limitations, penalties and definitions of
terms, | 6 | | and employ the same modes of procedure, as are prescribed in | 7 | | the
Hotel Operators' Occupation Tax Act (except where that Act | 8 | | is inconsistent
herewith), as the same is now or may hereafter | 9 | | be amended, as fully as if
the provisions contained in the | 10 | | Hotel Operators' Occupation Tax Act were
set forth herein.
| 11 | | Whenever the Department determines that a refund should be | 12 | | made under this
Section to a claimant instead of issuing a | 13 | | credit memorandum, the Department
shall notify the State | 14 | | Comptroller, who shall cause the warrant to be drawn
for the | 15 | | amount specified, and to the person named, in such notification
| 16 | | from the Department. Such refund shall be paid by the State | 17 | | Treasurer out
of the amounts held by the State Treasurer as | 18 | | trustee for the Authority.
| 19 | | Persons subject to any tax imposed pursuant to authority | 20 | | granted by this
Section may reimburse themselves for their tax | 21 | | liability for such tax by
separately stating such tax as an | 22 | | additional charge, which charge may be
stated in combination, | 23 | | in a single amount, with State tax imposed under
the Hotel | 24 | | Operators' Occupation Tax Act.
| 25 | | The Department shall forthwith pay over to the State | 26 | | Treasurer,
ex-officio, as trustee for the Authority, all taxes |
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| 1 | | and penalties collected
hereunder for deposit in a trust fund | 2 | | outside the State Treasury. On or
before the 25th day of each | 3 | | calendar month, the Department shall certify to
the Comptroller | 4 | | the amount to be paid to or on behalf of the Authority from
| 5 | | amounts collected hereunder by the Department, and deposited | 6 | | into such
trust fund during the second preceding calendar | 7 | | month. The amount to be
paid to or on behalf of the Authority | 8 | | shall be the amount (not including
credit memoranda) collected | 9 | | hereunder during such second preceding calendar
month by the | 10 | | Department, less an amount equal to the amount of refunds
| 11 | | authorized during such second preceding calendar month by the | 12 | | Department on
behalf of the Authority, and less 4% of such | 13 | | balance, which sum shall be
retained by the State Treasurer to | 14 | | cover the costs incurred by the
Department in administering and | 15 | | enforcing the provisions of this Section,
as provided herein. | 16 | | Each such monthly certification by the Department
shall also | 17 | | certify to the Comptroller the amount to be so retained by the
| 18 | | State Treasurer for payment into the General Revenue Fund of | 19 | | the State
Treasury.
| 20 | | Amounts collected by the Department and paid to the | 21 | | Authority pursuant
to this Section shall be used for the | 22 | | corporate purposes of the Authority.
| 23 | | Nothing in this Section shall be construed to authorize the | 24 | | Authority
to impose a tax upon the privilege of engaging in any | 25 | | business which under
the constitution of the United States may | 26 | | not be made the subject of taxation
by this State.
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| 1 | | An ordinance or resolution imposing or discontinuing a tax | 2 | | hereunder or
effecting a change in the rate thereof shall be | 3 | | effective on the first day
of the second calendar month next | 4 | | following the month in which the
ordinance or resolution is | 5 | | passed.
| 6 | | If the Authority levies a tax authorized by this Section it | 7 | | shall
transmit to the Department of Revenue not later than 5 | 8 | | days after the
adoption of the ordinance or resolution a | 9 | | certified copy of the ordinance
or resolution imposing such tax | 10 | | whereupon the Department of Revenue shall
proceed to administer | 11 | | and enforce this Section on behalf of the Authority.
Upon a | 12 | | change in rate of a tax levied hereunder, or upon the | 13 | | discontinuance
of the tax, the Authority shall not later than 5 | 14 | | days after the effective
date of the ordinance or resolution | 15 | | discontinuing the tax or effecting a
change in rate transmit to | 16 | | the Department of Revenue a certified copy of
the ordinance or | 17 | | resolution effecting such change or discontinuance.
| 18 | | Notwithstanding any other provision of law, the tax is not | 19 | | imposed on the renting, leasing, or letting of hotel rooms to | 20 | | the American Red Cross for the provision or coordination of | 21 | | disaster relief services. This exemption for the renting or | 22 | | leasing of hotel rooms to the American Red Cross shall not | 23 | | apply except during the provision or coordination of disaster | 24 | | relief services. | 25 | | (Source: P.A. 93-227, eff. 1-1-04.)
| 26 | | Section 99. Effective date. This Act takes effect upon |
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| 1 | | becoming law. |
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