Illinois Compiled Statutes
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65 ILCS 5/8-3-13
(65 ILCS 5/8-3-13)
(from Ch. 24, par. 8-3-13)
The corporate authorities of any municipality containing
500,000 or more inhabitants may impose a tax prior to July 1, 1969, upon
all persons engaged in the municipality in the business of renting, leasing
or letting rooms in a hotel, as defined in the Hotel Operators' Occupation
Tax Act, at a rate not to exceed 1% of the gross rental receipts from the
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 proceeds from the tax imposed under subsection
(c) of Section 13 of the Metropolitan Pier and Exposition Authority Act.
The tax imposed by a municipality under this Section and all civil
penalties that may be assessed as an incident thereof shall be collected
and enforced by the State Department of Revenue. The certificate of
registration that is issued by the Department to a lessor under the Hotel
Operators' Occupation Tax Act shall permit the registrant to engage in a
business that is taxable under any ordinance or resolution enacted under
this Section without registering separately with the Department under the
ordinance or resolution or under this Section. The Department shall have
full power to administer and enforce this Section; to collect all taxes and
penalties due hereunder; to dispose of taxes and penalties so collected in
the manner provided in this Section; and to determine all rights to credit
memoranda arising on account of the erroneous payment of tax or penalty
hereunder. In the administration of and compliance with this Section, the
Department and persons who are subject to this Section shall have the same
rights, remedies, privileges, immunities, powers and duties, and be subject
to the same conditions, restrictions, limitations, penalties and
definitions of terms, and employ the same modes of procedure, as are
prescribed in the Hotel Operators' Occupation Tax Act and the Uniform
Penalty and Interest Act, as fully as if the provisions contained in those
Acts were set forth herein.
Whenever the Department determines that a refund should be made under this
Section to a claimant instead of issuing a credit memorandum, the Department
shall notify the State Comptroller, who shall cause the warrant to be drawn
for the amount specified, and to the person named, in the notification from
the Department. The refund shall be paid by the State Treasurer out of the
Illinois tourism tax fund.
Persons subject to any tax imposed under authority granted by this
Section may reimburse themselves for their tax liability for that tax by
separately stating the 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.
The Department shall forthwith pay over to the State Treasurer,
ex-officio, as trustee, all taxes and penalties collected hereunder. On or
before the 25th day of each calendar month, the Department shall prepare
and certify to the Comptroller the disbursement of stated sums of money to
named municipalities from which lessors have paid taxes or penalties
hereunder to the Department during the second preceding calendar month. The
amount to be paid to each municipality shall be the amount (not including
credit memoranda) collected hereunder during the second preceding calendar
month by the Department, and not including an amount equal to the amount of
refunds made during the second preceding calendar month by the Department
on behalf of the municipality, less 4% of the balance, which sum shall be
retained by the State Treasurer to cover the costs incurred by the
Department in administering and enforcing the provisions of this Section,
as provided herein. The Department, at the time of each monthly
disbursement to the municipalities, shall prepare and certify to the
Comptroller the amount so retained by the State Treasurer, which
shall be paid into the General Revenue Fund of the State Treasury.
Within 10 days after receipt by the Comptroller of the disbursement
certification to the municipalities and the General Revenue Fund provided
for in this Section to be given to the Comptroller by the Department, the
Comptroller shall cause the warrants to be drawn for the respective amounts
in accordance with the directions contained in the certification.
Nothing in this Section shall be construed to authorize a municipality
to impose a tax upon the privilege of engaging in any business that,
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 the expiration of the publication period provided in
Section 1-2-4 in respect to municipalities governed by that Section.
The corporate authorities of any municipality that levies a tax
authorized by this Section shall transmit to the Department of Revenue on
or not later than 5 days after the effective date of the ordinance or
resolution a certified copy of the ordinance or resolution imposing the
tax; whereupon, the Department of Revenue shall proceed to administer and
enforce this Section on behalf of the municipality as of the effective date
of the ordinance or resolution. Upon a change in rate of a tax levied
hereunder, or upon the discontinuance of the tax, the corporate authorities
of the municipality shall, on or not later than 5 days after the effective
date of the ordinance or resolution discontinuing the tax or effecting a
change in rate, transmit to the Department of Revenue a certified copy of
the ordinance or resolution effecting the change or discontinuance. The
amounts disbursed to any municipality under this Section shall be expended
by the municipality solely to promote tourism, conventions and other
special events within that municipality or otherwise to attract
nonresidents to visit the municipality.
Any municipality receiving and disbursing money under this Section shall
report on or before the first Monday in January of each year to the
Advisory Committee of the Illinois Tourism Promotion Fund, created by
Section 12 of the Illinois Promotion Act. The reports shall specify the
purposes for which the disbursements were made and shall contain detailed
amounts of all receipts and disbursements under this Section.
This Section may be cited as the Tourism, Conventions and Other Special
Events Promotion Act of 1967.
(Source: P.A. 87-205; 87-733; 87-895