Illinois General Assembly - Full Text of HB5811
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Full Text of HB5811  97th General Assembly



State of Illinois
2011 and 2012


Introduced 2/16/2012, by Rep. Mike Fortner


65 ILCS 5/8-3-13  from Ch. 24, par. 8-3-13

    Amends the Illinois Municipal Code. Makes a technical change in a Section concerning a hotel tax imposed by municipalities of 500,000 or more population.

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1    AN ACT concerning local government.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Illinois Municipal Code is amended by
5changing Section 8-3-13 as follows:
6    (65 ILCS 5/8-3-13)  (from Ch. 24, par. 8-3-13)
7    Sec. 8-3-13. The The corporate authorities of any
8municipality containing 500,000 or more inhabitants may impose
9a tax prior to July 1, 1969, upon all persons engaged in the
10municipality in the business of renting, leasing or letting
11rooms in a hotel, as defined in the Hotel Operators' Occupation
12Tax Act, at a rate not to exceed 1% of the gross rental
13receipts from the renting, leasing or letting, excluding,
14however, from gross rental receipts, the proceeds of the
15renting, leasing or letting to permanent residents of that
16hotel and proceeds from the tax imposed under subsection (c) of
17Section 13 of the Metropolitan Pier and Exposition Authority
19    The tax imposed by a municipality under this Section and
20all civil penalties that may be assessed as an incident thereof
21shall be collected and enforced by the State Department of
22Revenue. The certificate of registration that is issued by the
23Department to a lessor under the Hotel Operators' Occupation



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1Tax Act shall permit the registrant to engage in a business
2that is taxable under any ordinance or resolution enacted under
3this Section without registering separately with the
4Department under the ordinance or resolution or under this
5Section. The Department shall have full power to administer and
6enforce this Section; to collect all taxes and penalties due
7hereunder; to dispose of taxes and penalties so collected in
8the manner provided in this Section; and to determine all
9rights to credit memoranda arising on account of the erroneous
10payment of tax or penalty hereunder. In the administration of
11and compliance with this Section, the Department and persons
12who are subject to this Section shall have the same rights,
13remedies, privileges, immunities, powers and duties, and be
14subject to the same conditions, restrictions, limitations,
15penalties and definitions of terms, and employ the same modes
16of procedure, as are prescribed in the Hotel Operators'
17Occupation Tax Act and the Uniform Penalty and Interest Act, as
18fully as if the provisions contained in those Acts were set
19forth herein.
20    Whenever the Department determines that a refund should be
21made under this Section to a claimant instead of issuing a
22credit memorandum, the Department shall notify the State
23Comptroller, who shall cause the warrant to be drawn for the
24amount specified, and to the person named, in the notification
25from the Department. The refund shall be paid by the State
26Treasurer out of the Illinois tourism tax fund.



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1    Persons subject to any tax imposed under authority granted
2by this Section may reimburse themselves for their tax
3liability for that tax by separately stating the tax as an
4additional charge, which charge may be stated in combination,
5in a single amount, with State tax imposed under the Hotel
6Operators' Occupation Tax Act.
7    The Department shall forthwith pay over to the State
8Treasurer, ex-officio, as trustee, all taxes and penalties
9collected hereunder. On or before the 25th day of each calendar
10month, the Department shall prepare and certify to the
11Comptroller the disbursement of stated sums of money to named
12municipalities from which lessors have paid taxes or penalties
13hereunder to the Department during the second preceding
14calendar month. The amount to be paid to each municipality
15shall be the amount (not including credit memoranda) collected
16hereunder during the second preceding calendar month by the
17Department, and not including an amount equal to the amount of
18refunds made during the second preceding calendar month by the
19Department on behalf of the municipality, less 4% of the
20balance, which sum shall be retained by the State Treasurer to
21cover the costs incurred by the Department in administering and
22enforcing the provisions of this Section, as provided herein.
23The Department, at the time of each monthly disbursement to the
24municipalities, shall prepare and certify to the Comptroller
25the amount so retained by the State Treasurer, which shall be
26paid into the General Revenue Fund of the State Treasury.



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1    Within 10 days after receipt by the Comptroller of the
2disbursement certification to the municipalities and the
3General Revenue Fund provided for in this Section to be given
4to the Comptroller by the Department, the Comptroller shall
5cause the warrants to be drawn for the respective amounts in
6accordance with the directions contained in the certification.
7    Nothing in this Section shall be construed to authorize a
8municipality to impose a tax upon the privilege of engaging in
9any business that, under the Constitution of the United States,
10may not be made the subject of taxation by this State.
11    An ordinance or resolution imposing a tax hereunder or
12effecting a change in the rate thereof shall be effective on
13the first day of the calendar month next following the
14expiration of the publication period provided in Section 1-2-4
15in respect to municipalities governed by that Section.
16    The corporate authorities of any municipality that levies a
17tax authorized by this Section shall transmit to the Department
18of Revenue on or not later than 5 days after the effective date
19of the ordinance or resolution a certified copy of the
20ordinance or resolution imposing the tax; whereupon, the
21Department of Revenue shall proceed to administer and enforce
22this Section on behalf of the municipality as of the effective
23date of the ordinance or resolution. Upon a change in rate of a
24tax levied hereunder, or upon the discontinuance of the tax,
25the corporate authorities of the municipality shall, on or not
26later than 5 days after the effective date of the ordinance or



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1resolution discontinuing the tax or effecting a change in rate,
2transmit to the Department of Revenue a certified copy of the
3ordinance or resolution effecting the change or
4discontinuance. The amounts disbursed to any municipality
5under this Section shall be expended by the municipality solely
6to promote tourism, conventions and other special events within
7that municipality or otherwise to attract nonresidents to visit
8the municipality.
9    Any municipality receiving and disbursing money under this
10Section shall report on or before the first Monday in January
11of each year to the Advisory Committee of the Illinois Tourism
12Promotion Fund, created by Section 12 of the Illinois Promotion
13Act. The reports shall specify the purposes for which the
14disbursements were made and shall contain detailed amounts of
15all receipts and disbursements under this Section.
16    This Section may be cited as the Tourism, Conventions and
17Other Special Events Promotion Act of 1967.
18(Source: P.A. 87-205; 87-733; 87-895.)