State of Illinois
91st General Assembly

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 1        AN  ACT  to amend the Illinois Municipal Code by changing
 2    Section 8-3-14.

 3        Be it enacted by the People of  the  State  of  Illinois,
 4    represented in the General Assembly:

 5        Section  5.   The  Illinois  Municipal Code is amended by
 6    changing Section 8-3-14 as follows:

 7        (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
 8        Sec.  8-3-14.    The   corporate   authorities   of   any
 9    municipality  may  impose  a  tax upon all persons engaged in
10    such municipality in the  business  of  renting,  leasing  or
11    letting rooms in a hotel, as defined in "The Hotel Operators'
12    Occupation  Tax Act," at a rate not to exceed 5% of the gross
13    rental  receipts  from  such  renting,  leasing  or  letting,
14    excluding, however, from gross rental receipts, the  proceeds
15    of such renting, leasing or letting to permanent residents of
16    that hotel and proceeds from the tax imposed under subsection
17    (c)  of  Section  13  of the Metropolitan Pier and Exposition
18    Authority Act, and may provide  for  the  administration  and
19    enforcement  of  the tax, and for the collection thereof from
20    the persons subject to the tax, as the corporate  authorities
21    determine  to  be  necessary or practicable for the effective
22    administration of the tax.
23        Persons subject to any tax imposed pursuant to  authority
24    granted  by  this  Section may reimburse themselves for their
25    tax liability for such tax by separately stating such tax  as
26    an   additional   charge,  which  charge  may  be  stated  in
27    combination, in a single amount, with State tax imposed under
28    "The Hotel Operators' Occupation Tax Act".
29        Nothing in this Section shall be construed to authorize a
30    municipality to impose a tax upon the privilege  of  engaging
31    in  any  business  which under the constitution of the United
                            -2-                LRB9103345PTpk
 1    States may not be made the subject of taxation by this State.
 2        The amounts collected by  any  municipality  pursuant  to
 3    this  Section shall be expended by the municipality solely to
 4    promote economic development, tourism, and conventions within
 5    that  municipality  or  otherwise  to   attract   nonresident
 6    overnight visitors to the municipality.
 7        No  funds received pursuant to this Section shall be used
 8    to advertise for or otherwise promote new competition in  the
 9    hotel business.
10    (Source: P.A. 87-733.)

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