093_SB0225

 
                                     LRB093 09670 BDD 09909 b

 1        AN ACT concerning municipalities.

 2        Be  it  enacted  by  the People of the State of Illinois,
 3    represented in the General Assembly:

 4        Section 5.  The Illinois Municipal  Code  is  amended  by
 5    changing Section 8-3-14 as follows:

 6        (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
 7        Sec.   8-3-14.    The   corporate   authorities   of  any
 8    municipality may impose a tax upon  all  persons  engaged  in
 9    such  municipality  in  the  business  of renting, leasing or
10    letting rooms in a hotel, as defined in "The Hotel Operators'
11    Occupation Tax Act," at a rate not to exceed 5% of the  gross
12    rental  receipts  from  such  renting,  leasing  or  letting,
13    excluding,  however, from gross rental receipts, the proceeds
14    of such renting, leasing or letting to permanent residents of
15    that hotel and proceeds from the tax imposed under subsection
16    (c) of Section 13 of the  Metropolitan  Pier  and  Exposition
17    Authority  Act,  and  may  provide for the administration and
18    enforcement of the tax, and for the collection  thereof  from
19    the  persons subject to the tax, as the corporate authorities
20    determine to be necessary or practicable  for  the  effective
21    administration of the tax.
22        Persons  subject to any tax imposed pursuant to authority
23    granted by this Section may reimburse  themselves  for  their
24    tax  liability for such tax by separately stating such tax as
25    an  additional  charge,  which  charge  may  be   stated   in
26    combination, in a single amount, with State tax imposed under
27    "The Hotel Operators' Occupation Tax Act".
28        Nothing in this Section shall be construed to authorize a
29    municipality  to  impose a tax upon the privilege of engaging
30    in any business which under the constitution  of  the  United
31    States may not be made the subject of taxation by this State.
 
                            -2-      LRB093 09670 BDD 09909 b
 1        The  amounts  collected  by  any municipality pursuant to
 2    this Section shall be expended by the municipality solely  to
 3    promote economic development, tourism, and conventions within
 4    that   municipality   or  otherwise  to  attract  nonresident
 5    overnight visitors to the municipality.
 6        No funds received pursuant to this Section shall be  used
 7    to  advertise for or otherwise promote new competition in the
 8    hotel business.
 9    (Source: P.A. 87-733.)