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