Full Text of HB3846 101st General Assembly
HB3846 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 HB3846 Introduced , by Rep. Kathleen Willis SYNOPSIS AS INTRODUCED: |
| 55 ILCS 5/5-1030 | from Ch. 34, par. 5-1030 |
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Amends the Counties Code. Provides that a county with at least 800,000 residents and less than 3,000,000 residents may also impose a hotel tax within a municipality that imposes a municipal hotel operators' occupation tax if the proceeds from the tax within such a municipality are expended to promote tourism and economic development in the county. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 5. The Counties Code is amended by changing Section | 5 | | 5-1030 as follows:
| 6 | | (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
| 7 | | Sec. 5-1030. Hotel rooms, tax on gross rental receipts. | 8 | | (a) The
corporate authorities of any county may by
| 9 | | ordinance impose a tax upon all persons engaged in such county | 10 | | in the
business of renting, leasing or letting rooms in a hotel | 11 | | which , except as provided in subsection (a-5), is not
located | 12 | | within a city, village, or incorporated town that imposes a tax
| 13 | | under Section 8-3-14 of the Illinois Municipal Code, as defined | 14 | | in "The
Hotel Operators' Occupation Tax Act", at a rate not to | 15 | | exceed 5% of the
gross rental receipts from such renting, | 16 | | leasing or letting, excluding,
however, from gross rental | 17 | | receipts, the proceeds of such renting,
leasing or letting to | 18 | | permanent residents of that hotel, and may provide
for the | 19 | | administration and enforcement of the tax, and for the
| 20 | | collection thereof from the persons subject to the tax, as the | 21 | | corporate
authorities determine to be necessary or practicable | 22 | | for the effective
administration of the tax.
| 23 | | (a-5) A county with at least 800,000 residents and fewer |
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| 1 | | than 3,000,000 residents may also impose the tax provided for | 2 | | in subsection (a) on persons engaged in the county in the | 3 | | business of renting, leasing, or letting rooms in a hotel | 4 | | within a municipality that imposes a tax under Section 8-3-14 | 5 | | of the Illinois Municipal Code if the proceeds from the tax | 6 | | imposed under this subsection (a-5) within such a municipality | 7 | | are expended to promote tourism and economic development in the | 8 | | county. | 9 | | (b) With the consent of municipalities representing at | 10 | | least 67% of the population of Winnebago County, as determined | 11 | | by the 2010 federal decennial census and as expressed by | 12 | | resolution of the corporate authorities of those | 13 | | municipalities, the county board of Winnebago County may, by | 14 | | ordinance, impose a tax upon all persons engaged in the county | 15 | | in the business of renting, leasing, or letting rooms in a | 16 | | hotel that imposes a tax under Section 8-3-14 of the Illinois | 17 | | Municipal Code, as defined in "The Hotel Operators' Occupation | 18 | | Tax Act", at a rate not to exceed 2% of the gross rental | 19 | | receipts from renting, leasing, or letting, excluding, | 20 | | however, from gross rental receipts, the proceeds of the | 21 | | renting, leasing, or letting to permanent residents of that | 22 | | hotel, and may provide for the administration and enforcement | 23 | | of the tax, and for the collection thereof from the persons | 24 | | subject to the tax, as the county board determines to be | 25 | | necessary or practicable for the effective administration of | 26 | | the tax. The tax shall be instituted on a county-wide basis and |
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| 1 | | shall be in addition to any tax imposed by this or any other | 2 | | provision of law. The revenue generated under this subsection | 3 | | shall be accounted for and segregated from all other funds of | 4 | | the county and shall be utilized solely for either: (1) | 5 | | encouraging, supporting, marketing, constructing, or | 6 | | operating, either directly by the county or through other | 7 | | taxing bodies within the county, sports, arts, or other | 8 | | entertainment or tourism facilities or programs for the purpose | 9 | | of promoting tourism, competitiveness, job growth, and for the | 10 | | general health and well-being of the citizens of the county; or | 11 | | (2) payment towards debt services on bonds issued for the | 12 | | purposes set forth in this subsection. | 13 | | (c) A Tourism Facility Board shall be established, | 14 | | comprised of a representative from the county and from each | 15 | | municipality that has approved the imposition of the tax under | 16 | | subsection (b) of this Section. | 17 | | (1) A Board member's vote is weighted based on the | 18 | | municipality's population relative to the population of | 19 | | the county, with the county representing the population | 20 | | within unincorporated areas of the county. Representatives | 21 | | from the Rockford Park District and Rockford Area | 22 | | Convention and Visitors Bureau shall serve as ex-officio | 23 | | members with no voting rights. | 24 | | (2) The Board must meet not less frequently than once | 25 | | per year to direct the use of revenues collected from the | 26 | | tax imposed under subsection (b) of this Section that are |
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| 1 | | not already directed for use pursuant to an | 2 | | intergovernmental agreement between the county and another | 3 | | entity represented on the Board, including the ex-officio | 4 | | members, and for any other reason the Board deems | 5 | | necessary. Affirmative actions of the Board shall require a | 6 | | weighted vote of Board members representing not less than | 7 | | 67% of the population of the county. | 8 | | (3) The Board shall not be a separate unit of local | 9 | | government, shall have no paid staff, and members of the | 10 | | Board shall receive no compensation or reimbursement of | 11 | | expenses from proceeds of the tax imposed under subsection | 12 | | (b) of this Section. | 13 | | (d) Persons subject to any tax imposed pursuant to | 14 | | authority granted by
this Section may reimburse themselves for | 15 | | their tax liability for such
tax by separately stating such tax | 16 | | as an additional charge, which charge
may be stated in | 17 | | combination, in a single amount, with State tax imposed
under | 18 | | "The Hotel Operators' Occupation Tax Act".
| 19 | | Nothing in this Section shall be construed to authorize a | 20 | | county to
impose a tax upon the privilege of engaging in any | 21 | | business which under
the Constitution of the United States may | 22 | | not be made the subject of
taxation by this State.
| 23 | | An ordinance or resolution imposing a tax hereunder or | 24 | | effecting a
change in the rate thereof shall be effective on | 25 | | the first day of the
calendar month next following its passage | 26 | | and required publication.
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| 1 | | The amounts collected by any county pursuant to this | 2 | | Section shall be
expended to promote tourism; conventions; | 3 | | expositions; theatrical,
sports and cultural activities within | 4 | | that county or otherwise to attract
nonresident overnight | 5 | | visitors to the county.
| 6 | | Any county may agree with any unit of local government, | 7 | | including any
authority defined as a metropolitan exposition, | 8 | | auditorium and office
building authority, fair and exposition | 9 | | authority, exposition and
auditorium authority, or civic | 10 | | center authority created pursuant to
provisions of Illinois law | 11 | | and the territory of which unit of local
government or | 12 | | authority is co-extensive with or wholly within such
county, to | 13 | | impose and collect for a period not to exceed 40 years, any
| 14 | | portion or all of the tax authorized pursuant to this Section | 15 | | and to
transmit such tax so collected to such unit of local | 16 | | government or
authority. The amount so paid shall be expended | 17 | | by any such unit of
local government or authority for the | 18 | | purposes for which such tax is
authorized. Any such agreement | 19 | | must be authorized by resolution or
ordinance, as the case may | 20 | | be, of such county and unit of local
government or authority, | 21 | | and such agreement may provide for the
irrevocable imposition | 22 | | and collection of said tax at such rate, or
amount as limited | 23 | | by a given rate, as may be agreed upon for the full
period of | 24 | | time set forth in such agreement; and such agreement may
| 25 | | further provide for any other terms as deemed necessary or | 26 | | advisable by
such county and such unit of local government or |
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| 1 | | authority. Any such
agreement shall be binding and enforceable | 2 | | by either party to such
agreement. Such agreement entered into | 3 | | pursuant to this Section shall
not in any event constitute an | 4 | | indebtedness of such county subject to
any limitation imposed | 5 | | by statute or otherwise.
| 6 | | (Source: P.A. 98-313, eff. 8-12-13.)
| 7 | | Section 99. Effective date. This Act takes effect upon | 8 | | becoming law.
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