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| Public Act 100-0213 | ||||
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Hotel Operators' Occupation Tax Act is | ||||
amended by changing Sections 2, 3, and 9 as follows:
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(35 ILCS 145/2) (from Ch. 120, par. 481b.32)
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Sec. 2. Definitions. As used in this Act, unless the | ||||
context otherwise requires:
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(1) "Hotel" means any building or buildings in which | ||||
the public may,
for a consideration, obtain living | ||||
quarters, sleeping or housekeeping
accommodations. The | ||||
term includes, but is not limited to, inns, motels, tourist | ||||
homes or courts,
lodging houses, rooming houses and | ||||
apartment houses, retreat centers, conference centers, and | ||||
hunting lodges.
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(2) "Operator" means any person operating a hotel.
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(3) "Occupancy" means the use or possession, or the | ||||
right to the use
or possession, of any room or rooms in a | ||||
hotel for any purpose, or the
right to the use or | ||||
possession of the furnishings or to the services and
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accommodations accompanying the use and possession of the | ||||
room or rooms.
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(4) "Room" or "rooms" means any living quarters, | ||||
sleeping or
housekeeping accommodations.
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(5) "Permanent resident" means any person who occupied | ||
or has the
right to occupy any room or rooms, regardless of | ||
whether or not it is the
same room or rooms, in a hotel for | ||
at least 30 consecutive days.
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(6) "Rent" or "rental" means the consideration | ||
received for
occupancy, valued in money, whether received | ||
in money or otherwise,
including all receipts, cash, | ||
credits and property or services of any
kind or nature.
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(7) "Department" means the Department of Revenue.
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(8) "Person" means any natural individual, firm, | ||
partnership,
association, joint stock company, joint | ||
adventure, public or private
corporation, limited | ||
liability company, or a receiver, executor, trustee,
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guardian or other representative appointed by order of any | ||
court.
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(Source: P.A. 87-951; 88-480.)
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(35 ILCS 145/3) (from Ch. 120, par. 481b.33)
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Sec. 3. Rate; Exemptions Exemption.
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(a) A tax is imposed upon persons engaged in the business | ||
of renting,
leasing or letting rooms in a hotel at the rate of | ||
5% of 94% of the gross
rental receipts from such renting, | ||
leasing or letting, excluding, however,
from gross rental | ||
receipts, the proceeds of such renting, leasing or
letting to | ||
permanent residents of that hotel and proceeds from the tax
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imposed under subsection (c) of Section 13 of the Metropolitan | ||
Pier and
Exposition Authority Act.
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(b) There Commencing on the first day of the first month | ||
after the month
this amendatory Act of 1984 becomes law, there | ||
shall be imposed an
additional tax upon persons engaged in the | ||
business of renting, leasing or
letting rooms in a hotel at the | ||
rate of 1% of 94% of the gross rental
receipts from such | ||
renting, leasing or letting, excluding, however, from
gross | ||
rental receipts, the proceeds of such 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.
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(c) No funds received pursuant to this Act shall be used to
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advertise for or otherwise promote new competition in the hotel | ||
business.
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(d) However, such tax is not imposed upon the privilege of
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engaging in any business in Interstate Commerce or otherwise,
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which business may not, under the Constitution and Statutes of
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the United States, be made the subject of taxation by this | ||
State.
In addition, the tax is not imposed upon gross rental | ||
receipts for which
the hotel operator is prohibited from | ||
obtaining reimbursement for the tax
from the customer by reason | ||
of a federal treaty.
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(d-5) On and after July 1, 2017, the tax imposed by this | ||
Act shall not apply to gross rental receipts received by an | ||
entity that is organized and operated exclusively for religious | ||
purposes and possesses an active Exemption Identification | ||
Number issued by the Department pursuant to the Retailers' | ||
Occupation Tax Act when acting as a hotel operator renting, | ||
leasing, or letting rooms: | ||
(1) in furtherance of the purposes for which it is | ||
organized; or | ||
(2) to entities that (i) are organized and operated | ||
exclusively for religious purposes, (ii) possess an active | ||
Exemption Identification Number issued by the Department | ||
pursuant to the Retailers' Occupation Tax Act, and (iii) | ||
rent the rooms in furtherance of the purposes for which | ||
they are organized. | ||
No gross rental receipts are exempt under paragraph (2) of | ||
this subsection (d-5) unless the hotel operator obtains the | ||
active Exemption Identification Number from the exclusively | ||
religious entity to whom it is renting and maintains that | ||
number in its books and records. Gross rental receipts from all | ||
rentals other than those described in items (1) or (2) of this | ||
subsection (d-5) are subject to the tax imposed by this Act | ||
unless otherwise exempt under this Act. | ||
This subsection (d-5) is exempt from the sunset provisions | ||
of Section 3-5 of this Act. | ||
(e) Persons subject to the tax imposed by this Act may
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reimburse themselves for their tax liability under this Act by
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separately stating such tax as an additional charge, which
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charge may be stated in combination, in a single amount, with
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any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
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Illinois Municipal Code, and Section 25.05-10 of "An Act to | ||
revise
the law in relation to counties".
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(f) If any hotel operator collects an amount (however
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designated) which purports to reimburse such operator for hotel
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operators' occupation tax liability measured by receipts which
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are not subject to hotel operators' occupation tax, or if any
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hotel operator, in collecting an amount (however designated)
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which purports to reimburse such operator for hotel operators'
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occupation tax liability measured by receipts which are subject
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to tax under this Act, collects more from the customer than the
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operators' hotel operators' occupation tax liability in the
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transaction is, the customer shall have a legal right to claim
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a refund of such amount from such operator. However, if such
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amount is not refunded to the customer for any reason, the | ||
hotel
operator is liable to pay such amount to the Department.
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(Source: P.A. 87-733.)
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(35 ILCS 145/9) (from Ch. 120, par. 481b.39)
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Sec. 9. Applicability. Persons engaged in the business of | ||
renting, leasing or
letting rooms in a hotel only to permanent | ||
residents are exempt from the
provisions of this Act. In | ||
addition, persons engaged in the business of renting, leasing, | ||
or letting rooms in a hotel whose only rentals are as described | ||
in items (1) and (2) of subsection (d-5) of Section 3 of this | ||
Act are exempt from the provisions of this Act.
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(Source: Laws 1961, p. 1728.)
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Section 99. Effective date. This Act takes effect upon | ||
becoming law.
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