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91_HB2163sam002
LRB9102805PTpkam06
1 AMENDMENT TO HOUSE BILL 2163
2 AMENDMENT NO. . Amend House Bill 2163, AS AMENDED,
3 with reference to page and line numbers of Senate Amendment
4 No. 1, on page 1, by replacing line 7 with the following:
5 "Sec. 46.6d. International Tourism Program.
6 (a) The Department of Commerce and Community Affairs
7 must establish a grant program for international tourism.
8 The Department shall develop and implement the program on
9 January 1, 2000 by rule. As part of the program, the
10 Department shall assist the City of Chicago's Office of
11 Tourism and other convention and tourism bureaus in Chicago
12 in the formation of the Illinois Partnership for
13 International Meetings and Tourism under the General Not For
14 Profit Corporation Act of 1986. The Partnership's Board of
15 Directors shall consist of the Director of Commerce and
16 Community Affairs or his or her designee, the chief executive
17 of the City of Chicago's Office of Tourism, and 3 members
18 appointed by the Director of Commerce and Community Affairs.
19 One of the Director's appointees shall be a person with
20 leadership experience at a convention and tourism bureau in
21 Chicago certified by the Department, and 2 of the Director's
22 appointees shall be persons with leadership experience at
23 convention and tourism bureaus in the State outside the City
24 of Chicago certified by the Department with active
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1 international tourism marketing programs. The powers and
2 duties of the Partnership shall be to (i) work with the
3 Department for efficient use of their international tourism
4 marketing resources, (ii) promote Illinois in international
5 meetings and tourism markets, (iii) work with convention and
6 tourism bureaus throughout the State to increase the number
7 of international tourists to Illinois, and (iv) provide
8 training, technical support, and grants to convention and
9 tourism bureaus in cities other than Chicago.
10 (b) The Department shall make the grants from money in
11 the International Tourism Fund, a special fund created in the
12 State Treasury. Of the amounts deposited into the Fund in
13 fiscal year 2000 after January 1, 2000, 55% shall be used for
14 grants to convention and tourism bureaus in Chicago (other
15 than the City of Chicago's Office of Tourism) and 45% shall
16 be used for grants to the Illinois Partnership for
17 International Meetings and Tourism. Of the amounts deposited
18 into the Fund in fiscal year 2001 and thereafter, 27.5% shall
19 be used for grants to the City of Chicago's Office of
20 Tourism, 27.5% shall be used for grants to other convention
21 and tourism bureaus in Chicago, and 45% shall be used for
22 grants to the Illinois Partnership for International Meetings
23 and Tourism. Of the amounts granted to the Partnership, not
24 less than $1,000,000 shall be used annually to make grants to
25 convention and tourism bureaus in cities other than Chicago
26 that demonstrate their international tourism appeal and
27 request to develop or expand their international tourism
28 marketing program.
29 (c) A convention and tourism bureau is eligible to
30 receive grant moneys under this Section if the bureau (i) is
31 a unit of local government or is an entity established under
32 the General Not For Profit Corporation Act of 1986, (ii) is
33 affiliated with at least one municipality or county, (iii)
34 employs at least one full-time staff person, and (iv) is
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1 certified by the Department as the designated recipient to
2 serve an area of the State. The City of Chicago's Office of
3 Tourism and all convention and tourism bureaus must provide
4 matching funds equal to the grant to be eligible to receive
5 the grant. Grants received by the City of Chicago's Office
6 of Tourism and by convention and tourism bureaus in Chicago
7 may be expended for the general purposes of promoting
8 conventions and tourism.
9 Section 10. The State Finance Act is amended by adding
10 Section 5.490 as follows:
11 (30 ILCS 105/5.490 new)
12 Sec. 5.490. The International Tourism Fund.
13 Section 15. The Hotel Operators' Occupation Tax Act is
14 amended by changing Section 6 as follows:
15 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
16 Sec. 6. Except as provided hereinafter in this Section,
17 on or before the last day of each calendar month, every
18 person engaged in the business of renting, leasing or letting
19 rooms in a hotel in this State during the preceding calendar
20 month shall file a return with the Department, stating:
21 1. The name of the operator;
22 2. His residence address and the address of his
23 principal place of business and the address of the
24 principal place of business (if that is a different
25 address) from which he engages in the business of
26 renting, leasing or letting rooms in a hotel in this
27 State;
28 3. Total amount of rental receipts received by him
29 during the preceding calendar month from renting, leasing
30 or letting rooms during such preceding calendar month;
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1 4. Total amount of rental receipts received by him
2 during the preceding calendar month from renting, leasing
3 or letting rooms to permanent residents during such
4 preceding calendar month;
5 5. Total amount of other exclusions from gross
6 rental receipts allowed by this Act;
7 6. Gross rental receipts which were received by him
8 during the preceding calendar month and upon the basis of
9 which the tax is imposed;
10 7. The amount of tax due;
11 8. Such other reasonable information as the
12 Department may require.
13 If the operator's average monthly tax liability to the
14 Department does not exceed $200, the Department may authorize
15 his returns to be filed on a quarter annual basis, with the
16 return for January, February and March of a given year being
17 due by April 30 of such year; with the return for April, May
18 and June of a given year being due by July 31 of such year;
19 with the return for July, August and September of a given
20 year being due by October 31 of such year, and with the
21 return for October, November and December of a given year
22 being due by January 31 of the following year.
23 If the operator's average monthly tax liability to the
24 Department does not exceed $50, the Department may authorize
25 his returns to be filed on an annual basis, with the return
26 for a given year being due by January 31 of the following
27 year.
28 Such quarter annual and annual returns, as to form and
29 substance, shall be subject to the same requirements as
30 monthly returns.
31 Notwithstanding any other provision in this Act
32 concerning the time within which an operator may file his
33 return, in the case of any operator who ceases to engage in a
34 kind of business which makes him responsible for filing
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1 returns under this Act, such operator shall file a final
2 return under this Act with the Department not more than 1
3 month after discontinuing such business.
4 Where the same person has more than 1 business registered
5 with the Department under separate registrations under this
6 Act, such person shall not file each return that is due as a
7 single return covering all such registered businesses, but
8 shall file separate returns for each such registered
9 business.
10 In his return, the operator shall determine the value of
11 any consideration other than money received by him in
12 connection with the renting, leasing or letting of rooms in
13 the course of his business and he shall include such value in
14 his return. Such determination shall be subject to review
15 and revision by the Department in the manner hereinafter
16 provided for the correction of returns.
17 Where the operator is a corporation, the return filed on
18 behalf of such corporation shall be signed by the president,
19 vice-president, secretary or treasurer or by the properly
20 accredited agent of such corporation.
21 The person filing the return herein provided for shall,
22 at the time of filing such return, pay to the Department the
23 amount of tax herein imposed. The operator filing the return
24 under this Section shall, at the time of filing such return,
25 pay to the Department the amount of tax imposed by this Act
26 less a discount of 2.1% or $25 per calendar year, whichever
27 is greater, which is allowed to reimburse the operator for
28 the expenses incurred in keeping records, preparing and
29 filing returns, remitting the tax and supplying data to the
30 Department on request.
31 There shall be deposited in the Build Illinois Fund in
32 the State Treasury for each State fiscal year 40% of the
33 amount of total net proceeds from the tax imposed by
34 subsection (a) of Section 3. Of the remaining 60%, $5,000,000
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1 shall be deposited in the Illinois Sports Facilities Fund and
2 credited to the Subsidy Account each fiscal year by making
3 monthly deposits in the amount of 1/8 of $5,000,000 plus
4 cumulative deficiencies in such deposits for prior months,
5 and an additional $8,000,000 shall be deposited in the
6 Illinois Sports Facilities Fund and credited to the Advance
7 Account each fiscal year by making monthly deposits in the
8 amount of 1/8 of $8,000,000 plus any cumulative deficiencies
9 in such deposits for prior months. (The deposits of the
10 additional $8,000,000 during each fiscal year shall be
11 treated as advances of funds to the Illinois Sports
12 Facilities Authority for its corporate purposes to the extent
13 paid to the Authority or its trustee and shall be repaid into
14 the General Revenue Fund in the State Treasury by the State
15 Treasurer on behalf of the Authority solely from collections
16 of the tax imposed by the Authority pursuant to Section 19 of
17 the Illinois Sports Facilities Act, as amended.)
18 Of the remaining 60% of the amount of total net proceeds
19 from the tax imposed by subsection (a) of Section 3 after all
20 required deposits in the Illinois Sports Facilities Fund, the
21 amount equal to 8% of the net revenue realized from the Hotel
22 Operators' Occupation Tax Act plus an amount equal to 8% of
23 the net revenue realized from any tax imposed under Section
24 4.05 of the Chicago World's Fair-1992 Authority during the
25 preceding month shall be deposited in the Local Tourism Fund
26 each month for purposes authorized by Section 46.6a of the
27 Civil Administrative Code of Illinois in the Local Tourism
28 Fund, and beginning August 1, 1999 the amount equal to 6% of
29 the net revenue realized from the Hotel Operators' Occupation
30 Tax Act during the preceding month shall be deposited into
31 the International Tourism Fund for the purposes authorized in
32 Section 46.6d of the Civil Administrative Code of Illinois.
33 "Net revenue realized for a month" means the revenue
34 collected by the State under that Act during the previous
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1 month less the amount paid out during that same month as
2 refunds to taxpayers for overpayment of liability under that
3 Act.
4 After making all these deposits, all other proceeds of
5 the tax imposed under subsection (a) of Section 3 shall be
6 deposited in the General Revenue Fund in the State Treasury.
7 All moneys received by the Department from the additional tax
8 imposed under subsection (b) of Section 3 shall be deposited
9 into the Build Illinois Fund in the State Treasury.
10 The Department may, upon separate written notice to a
11 taxpayer, require the taxpayer to prepare and file with the
12 Department on a form prescribed by the Department within not
13 less than 60 days after receipt of the notice an annual
14 information return for the tax year specified in the notice.
15 Such annual return to the Department shall include a
16 statement of gross receipts as shown by the operator's last
17 State income tax return. If the total receipts of the
18 business as reported in the State income tax return do not
19 agree with the gross receipts reported to the Department for
20 the same period, the operator shall attach to his annual
21 information return a schedule showing a reconciliation of the
22 2 amounts and the reasons for the difference. The operator's
23 annual information return to the Department shall also
24 disclose pay roll information of the operator's business
25 during the year covered by such return and any additional
26 reasonable information which the Department deems would be
27 helpful in determining the accuracy of the monthly, quarterly
28 or annual tax returns by such operator as hereinbefore
29 provided for in this Section.
30 If the annual information return required by this Section
31 is not filed when and as required the taxpayer shall be
32 liable for a penalty in an amount determined in accordance
33 with Section 3-4 of the Uniform Penalty and Interest Act
34 until such return is filed as required, the penalty to be
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1 assessed and collected in the same manner as any other
2 penalty provided for in this Act.
3 The chief executive officer, proprietor, owner or highest
4 ranking manager shall sign the annual return to certify the
5 accuracy of the information contained therein. Any person
6 who willfully signs the annual return containing false or
7 inaccurate information shall be guilty of perjury and
8 punished accordingly. The annual return form prescribed by
9 the Department shall include a warning that the person
10 signing the return may be liable for perjury.
11 The foregoing portion of this Section concerning the
12 filing of an annual information return shall not apply to an
13 operator who is not required to file an income tax return
14 with the United States Government.
15 (Source: P.A. 90-26, eff. 7-1-97.)
16 Section 99. Effective date. This Act takes effect upon
17 becoming law.".