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91_HB2163
LRB9102805PTmg
1 AN ACT concerning international tourism.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Civil Administrative Code of Illinois is
5 amended by adding Section 46.6d as follows:
6 (20 ILCS 605/46.6d new)
7 Sec. 46.6d. Joint International Tourism Program. The
8 Department of Commerce and Community Affairs in cooperation
9 with the City of Chicago must implement and administer the
10 International Tourism Program to promote Chicago as an
11 international tourism destination. The program must be
12 funded by appropriation from the International Tourism Fund,
13 a special fund created in the State Treasury, and from
14 funding that may be provided by the City of Chicago. The
15 Department and City of Chicago have the following powers
16 concerning the joint international tourism program for the
17 City of Chicago:
18 (1) To formulate and implement a plan for the
19 promotion of international tourism.
20 (2) To cooperate with civic groups and local,
21 State, and federal entities in encouraging international
22 tourism.
23 (3) To publish tourist promotional material.
24 (4) To promote international tourism through
25 articles and advertisements in periodicals and by
26 establishing promotional exhibitions at fairs, travel
27 shows, and similar exhibitions.
28 (5) To establish an international visitor center.
29 (6) To recommend legislation regarding
30 international tourism promotion.
31 (7) To conduct marketing research for international
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1 tourist attractions.
2 (8) To perform other actions as necessary to foster
3 and promote international tourism.
4 Section 10. The State Finance Act is amended by adding
5 Section 5.490 as follows:
6 (30 ILCS 105/5.490 new)
7 Sec. 5.490. The International Tourism Fund.
8 Section 15. The Illinois Sports Facilities Authority Act
9 is amended by changing Section 19 as follows:
10 (70 ILCS 3205/19) (from Ch. 85, par. 6019)
11 Sec. 19. The Authority may impose an occupation tax upon
12 all persons engaged in the City of Chicago in the business of
13 renting, leasing or letting rooms in a hotel, as defined in
14 The Hotel Operators' Occupation Tax Act, at a rate not to
15 exceed 2% of the gross rental receipts from the renting,
16 leasing or letting of hotel rooms located within the City of
17 Chicago, excluding, however, from gross rental receipts, the
18 proceeds of such renting, leasing or letting to permanent
19 residents of that hotel and proceeds from the tax imposed
20 under subsection (c) of Section 13 of the Metropolitan Pier
21 and Exposition Authority Act.
22 The tax imposed by the Authority pursuant to this Section
23 and all civil penalties that may be assessed as an incident
24 thereof shall be collected and enforced by the State
25 Department of Revenue. The certificate of registration which
26 is issued by the Department to a lessor under The Hotel
27 Operators' Occupation Tax Act shall permit such registrant to
28 engage in a business which is taxable under any ordinance or
29 resolution enacted pursuant to this Section without
30 registering separately with the Department under such
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1 ordinance or resolution or under this Section. The
2 Department shall have full power to administer and enforce
3 this Section; to collect all taxes and penalties due
4 hereunder; to dispose of taxes and penalties so collected in
5 the manner provided in this Section, and to determine all
6 rights to credit memoranda, arising on account of the
7 erroneous payment of tax or penalty hereunder. In the
8 administration of, and compliance with, this Section, the
9 Department and persons who are subject to this Section shall
10 have the same rights, remedies, privileges, immunities,
11 powers and duties, and be subject to the same conditions,
12 restrictions, limitations, penalties and definitions of
13 terms, and employ the same modes of procedure, as are
14 prescribed in The Hotel Operators' Occupation Tax Act (except
15 where that Act is inconsistent herewith), as the same is now
16 or may hereafter be amended, as fully as if the provisions
17 contained in The Hotel Operators' Occupation Tax Act were set
18 forth herein.
19 Whenever the Department determines that a refund should
20 be made under this Section to a claimant instead of issuing a
21 credit memorandum, the Department shall notify the State
22 Comptroller, who shall cause the warrant to be drawn for the
23 amount specified, and to the person named, in such
24 notification from the Department. Such refund shall be paid
25 by the State Treasurer out of the amounts held by the State
26 Treasurer as trustee for the Authority.
27 Persons subject to any tax imposed pursuant to authority
28 granted by this Section may reimburse themselves for their
29 tax liability for such tax by separately stating such tax as
30 an additional charge, which charge may be stated in
31 combination, in a single amount, with State tax imposed under
32 The Hotel Operators' Occupation Tax Act, the municipal tax
33 imposed under Section 8-3-13 of the Illinois Municipal Code,
34 and the tax imposed under Section 13 of the Metropolitan Pier
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1 and Exposition Authority Act.
2 The Department shall forthwith pay over to the State
3 Treasurer, ex-officio, as trustee for the Authority, all
4 taxes and penalties collected hereunder for deposit in a
5 trust fund outside the State Treasury. On or before the 25th
6 day of each calendar month, the Department shall certify to
7 the Comptroller the amount to be paid to or on behalf of the
8 Authority from amounts collected hereunder by the Department,
9 and deposited into such trust fund during the second
10 preceding calendar month. The amount to be paid to or on
11 behalf of the Authority shall be the amount (not including
12 credit memoranda) collected hereunder during such second
13 preceding calendar month by the Department, less an amount
14 equal to the amount of refunds authorized during such second
15 preceding calendar month by the Department on behalf of the
16 Authority, and less 4% of such balance, which sum shall be
17 retained by the State Treasurer to cover the costs incurred
18 by the Department in administering and enforcing the
19 provisions of this Section, as provided herein. Each such
20 monthly certification by the Department shall also certify to
21 the Comptroller the amount to be so retained by the State
22 Treasurer for payment into the General Revenue Fund of the
23 State Treasury.
24 Each monthly certification by the Department shall
25 certify, of the amount paid to or on behalf of the Authority,
26 (i) the portion to be paid to the Authority and (ii) the
27 portion to be paid into the General Revenue Fund of the State
28 Treasury on behalf of the Authority as repayment of amounts
29 advances to the Authority pursuant to appropriation from the
30 Illinois Sports Facilities Fund.
31 With respect to each State fiscal year, of the total
32 amount to be paid to or on behalf of the Authority, the
33 Department shall certify that payments shall first be made
34 directly to the Authority in an amount equal to any
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1 difference between the annual amount certified by the
2 Chairman of the Authority pursuant to Section 8.25-4 of the
3 State Finance Act and the amount appropriated to the
4 Authority from the Illinois Sports Facilities Fund. Next,
5 the Department shall certify that payment shall be made into
6 the General Revenue Fund of the State Treasury in an amount
7 equal to the difference between (i) the lesser of (x) the
8 amount appropriated from the Illinois Sports Facilities Fund
9 to the Authority and (y) the annual amount certified by the
10 Chairman of the Authority pursuant to Section 8.25-4 of the
11 State Finance Act and (ii) $10,000,000. The Department
12 shall certify that all additional amounts shall be paid to
13 the Authority and used for its corporate purposes.
14 Within 10 days after receipt, by the Comptroller, of the
15 Department's monthly certification of amounts to be paid to
16 or on behalf of the Authority and amounts to be paid into the
17 General Revenue Fund, the Comptroller shall cause the
18 warrants to be drawn for the respective amounts in accordance
19 with the directions contained in such certification.
20 Amounts collected by the Department and paid to the
21 Authority pursuant to this Section shall be used for the
22 corporate purposes of the Authority. On June 15, 1992 and on
23 each June 15 thereafter, the Authority shall repay to the
24 State Treasurer all amounts paid to it under this Section and
25 otherwise remaining available to the Authority after
26 providing for (i) payment of principal and interest on, and
27 other payments related to, its obligations issued or to be
28 issued under Section 13 of the Act, including any deposits
29 required to reserve funds created under any indenture or
30 resolution authorizing issuance of the obligations and
31 payments to providers of credit enhancement, (ii) payment of
32 obligations under the provisions of any management agreement
33 with respect to a facility or facilities owned by the
34 Authority, and payment of other capital and operating
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1 expenses of the Authority, including any deposits required to
2 reserve funds created for repair and replacement of capital
3 assets and to meet the obligations of the Authority under any
4 management agreement. Amounts repaid by the Authority to the
5 State Treasurer hereunder shall be treated as repayment of
6 amounts deposited into the Illinois Sports Facilities Fund
7 and credited to the Subsidy Account and used for the
8 corporate purposes of the Authority. The State Treasurer
9 shall deposit the lesser of $5,000,000 or one-half of the
10 amount received into the International Tourism General
11 Revenue Fund and shall deposit the balance into the trust
12 fund established outside the State Treasury under subsection
13 (g) of Section 13 of the Metropolitan Pier and Exposition
14 Authority Act.
15 Nothing in this Section shall be construed to authorize
16 the Authority to impose a tax upon the privilege of engaging
17 in any business which under the constitution of the United
18 States may not be made the subject of taxation by this State.
19 An ordinance or resolution imposing or discontinuing a
20 tax hereunder or effecting a change in the rate thereof shall
21 be effective on the first day of the second calendar month
22 next following the month in which the ordinance or resolution
23 is passed.
24 If the Authority levies a tax authorized by this Section
25 it shall transmit to the Department of Revenue not later than
26 5 days after the adoption of the ordinance or resolution a
27 certified copy of the ordinance or resolution imposing such
28 tax whereupon the Department of Revenue shall proceed to
29 administer and enforce this Section on behalf of the
30 Authority. Upon a change in rate of a tax levied hereunder,
31 or upon the discontinuance of the tax, the Authority shall
32 not later than 5 days after the effective date of the
33 ordinance or resolution discontinuing the tax or effecting a
34 change in rate transmit to the Department of Revenue a
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1 certified copy of the ordinance or resolution effecting such
2 change or discontinuance.
3 (Source: P.A. 87-733.)