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91_HB2163eng HB2163 Engrossed 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 shall have the authority to 10 implement and administer the International Tourism Program to 11 promote Illinois as an international tourism destination. 12 The program may be funded by appropriation from the 13 International Tourism Fund, a special fund created in the 14 State Treasury, and from funding that may be provided by the 15 City of Chicago. The Department and City of Chicago have the 16 following powers concerning the joint international tourism 17 program for Illinois: 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 advertisements and other appropriate means of promotion 26 compatible with international markets. 27 (5) To establish an international visitor center. 28 (6) To recommend legislation regarding 29 international tourism promotion. 30 (7) To conduct marketing research for international 31 tourist attractions throughout all regions of the State. HB2163 Engrossed -2- LRB9102805PTmg 1 (8) To perform other actions as necessary to foster 2 and promote international tourism. 3 Section 10. The State Finance Act is amended by adding 4 Section 5.490 as follows: 5 (30 ILCS 105/5.490 new) 6 Sec. 5.490. The International Tourism Fund. 7 Section 15. The Illinois Sports Facilities Authority Act 8 is amended by changing Section 19 as follows: 9 (70 ILCS 3205/19) (from Ch. 85, par. 6019) 10 Sec. 19. The Authority may impose an occupation tax upon 11 all persons engaged in the City of Chicago in the business of 12 renting, leasing or letting rooms in a hotel, as defined in 13 The Hotel Operators' Occupation Tax Act, at a rate not to 14 exceed 2% of the gross rental receipts from the renting, 15 leasing or letting of hotel rooms located within the City of 16 Chicago, excluding, however, from gross rental receipts, the 17 proceeds of such renting, leasing or letting to permanent 18 residents of that hotel and proceeds from the tax imposed 19 under subsection (c) of Section 13 of the Metropolitan Pier 20 and Exposition Authority Act. 21 The tax imposed by the Authority pursuant to this Section 22 and all civil penalties that may be assessed as an incident 23 thereof shall be collected and enforced by the State 24 Department of Revenue. The certificate of registration which 25 is issued by the Department to a lessor under The Hotel 26 Operators' Occupation Tax Act shall permit such registrant to 27 engage in a business which is taxable under any ordinance or 28 resolution enacted pursuant to this Section without 29 registering separately with the Department under such 30 ordinance or resolution or under this Section. The HB2163 Engrossed -3- LRB9102805PTmg 1 Department shall have full power to administer and enforce 2 this Section; to collect all taxes and penalties due 3 hereunder; to dispose of taxes and penalties so collected in 4 the manner provided in this Section, and to determine all 5 rights to credit memoranda, arising on account of the 6 erroneous payment of tax or penalty hereunder. In the 7 administration of, and compliance with, this Section, the 8 Department and persons who are subject to this Section shall 9 have the same rights, remedies, privileges, immunities, 10 powers and duties, and be subject to the same conditions, 11 restrictions, limitations, penalties and definitions of 12 terms, and employ the same modes of procedure, as are 13 prescribed in The Hotel Operators' Occupation Tax Act (except 14 where that Act is inconsistent herewith), as the same is now 15 or may hereafter be amended, as fully as if the provisions 16 contained in The Hotel Operators' Occupation Tax Act were set 17 forth herein. 18 Whenever the Department determines that a refund should 19 be made under this Section to a claimant instead of issuing a 20 credit memorandum, the Department shall notify the State 21 Comptroller, who shall cause the warrant to be drawn for the 22 amount specified, and to the person named, in such 23 notification from the Department. Such refund shall be paid 24 by the State Treasurer out of the amounts held by the State 25 Treasurer as trustee for the Authority. 26 Persons subject to any tax imposed pursuant to authority 27 granted by this Section may reimburse themselves for their 28 tax liability for such tax by separately stating such tax as 29 an additional charge, which charge may be stated in 30 combination, in a single amount, with State tax imposed under 31 The Hotel Operators' Occupation Tax Act, the municipal tax 32 imposed under Section 8-3-13 of the Illinois Municipal Code, 33 and the tax imposed under Section 13 of the Metropolitan Pier 34 and Exposition Authority Act. HB2163 Engrossed -4- LRB9102805PTmg 1 The Department shall forthwith pay over to the State 2 Treasurer, ex-officio, as trustee for the Authority, all 3 taxes and penalties collected hereunder for deposit in a 4 trust fund outside the State Treasury. On or before the 25th 5 day of each calendar month, the Department shall certify to 6 the Comptroller the amount to be paid to or on behalf of the 7 Authority from amounts collected hereunder by the Department, 8 and deposited into such trust fund during the second 9 preceding calendar month. The amount to be paid to or on 10 behalf of the Authority shall be the amount (not including 11 credit memoranda) collected hereunder during such second 12 preceding calendar month by the Department, less an amount 13 equal to the amount of refunds authorized during such second 14 preceding calendar month by the Department on behalf of the 15 Authority, and less 4% of such balance, which sum shall be 16 retained by the State Treasurer to cover the costs incurred 17 by the Department in administering and enforcing the 18 provisions of this Section, as provided herein. Each such 19 monthly certification by the Department shall also certify to 20 the Comptroller the amount to be so retained by the State 21 Treasurer for payment into the General Revenue Fund of the 22 State Treasury. 23 Each monthly certification by the Department shall 24 certify, of the amount paid to or on behalf of the Authority, 25 (i) the portion to be paid to the Authority and (ii) the 26 portion to be paid into the General Revenue Fund of the State 27 Treasury on behalf of the Authority as repayment of amounts 28 advances to the Authority pursuant to appropriation from the 29 Illinois Sports Facilities Fund. 30 With respect to each State fiscal year, of the total 31 amount to be paid to or on behalf of the Authority, the 32 Department shall certify that payments shall first be made 33 directly to the Authority in an amount equal to any 34 difference between the annual amount certified by the HB2163 Engrossed -5- LRB9102805PTmg 1 Chairman of the Authority pursuant to Section 8.25-4 of the 2 State Finance Act and the amount appropriated to the 3 Authority from the Illinois Sports Facilities Fund. Next, 4 the Department shall certify that payment shall be made into 5 the General Revenue Fund of the State Treasury in an amount 6 equal to the difference between (i) the lesser of (x) the 7 amount appropriated from the Illinois Sports Facilities Fund 8 to the Authority and (y) the annual amount certified by the 9 Chairman of the Authority pursuant to Section 8.25-4 of the 10 State Finance Act and (ii) $10,000,000. The Department 11 shall certify that all additional amounts shall be paid to 12 the Authority and used for its corporate purposes. 13 Within 10 days after receipt, by the Comptroller, of the 14 Department's monthly certification of amounts to be paid to 15 or on behalf of the Authority and amounts to be paid into the 16 General Revenue Fund, the Comptroller shall cause the 17 warrants to be drawn for the respective amounts in accordance 18 with the directions contained in such certification. 19 Amounts collected by the Department and paid to the 20 Authority pursuant to this Section shall be used for the 21 corporate purposes of the Authority. On June 15, 1992 and on 22 each June 15 thereafter, the Authority shall repay to the 23 State Treasurer all amounts paid to it under this Section and 24 otherwise remaining available to the Authority after 25 providing for (i) payment of principal and interest on, and 26 other payments related to, its obligations issued or to be 27 issued under Section 13 of the Act, including any deposits 28 required to reserve funds created under any indenture or 29 resolution authorizing issuance of the obligations and 30 payments to providers of credit enhancement, (ii) payment of 31 obligations under the provisions of any management agreement 32 with respect to a facility or facilities owned by the 33 Authority, and payment of other capital and operating 34 expenses of the Authority, including any deposits required to HB2163 Engrossed -6- LRB9102805PTmg 1 reserve funds created for repair and replacement of capital 2 assets and to meet the obligations of the Authority under any 3 management agreement. Amounts repaid by the Authority to the 4 State Treasurer hereunder shall be treated as repayment of 5 amounts deposited into the Illinois Sports Facilities Fund 6 and credited to the Subsidy Account and used for the 7 corporate purposes of the Authority. The State Treasurer 8 shall deposit the lesser of $5,000,000 or one-half of the 9 amount received into the International TourismGeneral10RevenueFund and shall deposit the balance into the trust 11 fund established outside the State Treasury under subsection 12 (g) of Section 13 of the Metropolitan Pier and Exposition 13 Authority Act. 14 Nothing in this Section shall be construed to authorize 15 the Authority to impose a tax upon the privilege of engaging 16 in any business which under the constitution of the United 17 States may not be made the subject of taxation by this State. 18 An ordinance or resolution imposing or discontinuing a 19 tax hereunder or effecting a change in the rate thereof shall 20 be effective on the first day of the second calendar month 21 next following the month in which the ordinance or resolution 22 is passed. 23 If the Authority levies a tax authorized by this Section 24 it shall transmit to the Department of Revenue not later than 25 5 days after the adoption of the ordinance or resolution a 26 certified copy of the ordinance or resolution imposing such 27 tax whereupon the Department of Revenue shall proceed to 28 administer and enforce this Section on behalf of the 29 Authority. Upon a change in rate of a tax levied hereunder, 30 or upon the discontinuance of the tax, the Authority shall 31 not later than 5 days after the effective date of the 32 ordinance or resolution discontinuing the tax or effecting a 33 change in rate transmit to the Department of Revenue a 34 certified copy of the ordinance or resolution effecting such HB2163 Engrossed -7- LRB9102805PTmg 1 change or discontinuance. 2 (Source: P.A. 87-733.)