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| Public Act 101-0204 | ||||
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AN ACT concerning local government.
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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 Illinois Municipal Code is amended by | ||||
changing Sections 8-3-14 and 8-3-14a and by adding Sections | ||||
8-3-14b and 8-3-14c as follows:
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(65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
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Sec. 8-3-14. Municipal hotel operators' occupation tax. | ||||
The corporate authorities of any municipality may impose a
tax | ||||
upon all persons engaged in such municipality in the business | ||||
of
renting, leasing or letting rooms in a hotel, as defined in | ||||
"The Hotel
Operators' Occupation Tax Act," at a rate not to | ||||
exceed 6% in the City of East Peoria and in the Village of | ||||
Morton and 5% in all other municipalities 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, and may provide for the administration and
enforcement of | ||||
the tax, and for the collection thereof from the persons
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subject to the tax, as the corporate authorities determine to | ||||
be necessary
or practicable for the effective administration of | ||||
the tax. The municipality may not impose a tax under this | ||
Section if it imposes a tax under Section 8-3-14a.
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Persons subject to any tax imposed pursuant to authority
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granted by this Section may reimburse themselves for their tax
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liability for such tax by separately stating such tax as an
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additional charge, which charge may be stated in combination,
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in a single amount, with State tax imposed under "The Hotel
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Operators' Occupation Tax Act".
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Nothing in this Section shall be construed to authorize a
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municipality to impose a tax upon the privilege of engaging in
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any business which under the constitution of the United States
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may not be made the subject of taxation by this State.
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Except as otherwise provided in this Division, the The | ||
amounts collected by any municipality pursuant to this Section | ||
shall
be expended by the municipality solely to promote tourism | ||
and conventions
within that municipality or otherwise to | ||
attract nonresident overnight
visitors to the municipality.
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No funds received pursuant to this Section shall be used to | ||
advertise for
or otherwise promote new competition in the hotel | ||
business.
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(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
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(65 ILCS 5/8-3-14a) | ||
Sec. 8-3-14a. Municipal hotel use tax. | ||
(a) The corporate authorities of any municipality may | ||
impose a
tax upon the privilege of renting or leasing rooms in | ||
a hotel within the municipality at a rate not to exceed 5% of | ||
the rental or lease payment. The corporate authorities may | ||
provide for the administration and
enforcement of the tax and | ||
for the collection thereof from the persons
subject to the tax, | ||
as the corporate authorities determine to be necessary
or | ||
practical for the effective administration of the tax. | ||
(b) Each hotel in the municipality shall collect the tax | ||
from the person making the rental or lease payment at the time | ||
that the payment is tendered to the hotel. The hotel shall, as | ||
trustee, remit the tax to the municipality. | ||
(c) The tax authorized under this Section does not apply to | ||
any rental or lease payment by a permanent resident of that | ||
hotel or to any payment made to any hotel that is subject to | ||
the tax
imposed under subsection (c) of Section 13 of the | ||
Metropolitan Pier and
Exposition Authority Act. A municipality | ||
may not impose a tax under this Section if it imposes a tax | ||
under Section 8-3-14. Nothing in this Section may be construed | ||
to authorize a
municipality to impose a tax upon the privilege | ||
of engaging in
any business that under the Constitution of the | ||
United States
may not be made the subject of taxation by this | ||
State. | ||
(d) Except as otherwise provided in this Division, the The | ||
moneys collected by a municipality under this Section may
be | ||
expended solely to promote tourism and conventions
within that | ||
municipality or otherwise to attract nonresident overnight
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visitors to the municipality. No moneys received under this | ||
Section may be used to advertise for
or otherwise promote new | ||
competition in the hotel business. | ||
(e) As used in this Section, "hotel" has the meaning set | ||
forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
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(Source: P.A. 96-238, eff. 8-11-09.) | ||
(65 ILCS 5/8-3-14b new) | ||
Sec. 8-3-14b. Municipal hotel operators' tax in DuPage | ||
County. For any municipality located within DuPage County that | ||
belongs to a not-for-profit organization headquartered in | ||
DuPage County that is recognized by the Department of Commerce | ||
and Economic Opportunity as a certified local tourism and | ||
convention bureau entitled to receive State tourism grant | ||
funds, not less than 75% of the amounts collected pursuant to | ||
Section 8-3-14 shall be expended by the municipality to promote | ||
tourism and conventions within that municipality or otherwise | ||
to attract nonresident overnight visitors to the municipality, | ||
and the remainder of the amounts collected by a municipality | ||
within DuPage County pursuant to Section 8-3-14 may be expended | ||
by the municipality for economic development or capital | ||
infrastructure. | ||
This Section is repealed on January 1, 2023. | ||
(65 ILCS 5/8-3-14c new) | ||
Sec. 8-3-14c. Municipal hotel use tax in DuPage County. For | ||
any municipality located within DuPage County that belongs to a | ||
not-for-profit organization headquartered in DuPage County | ||
that is recognized by the Department of Commerce and Economic | ||
Opportunity as a certified local tourism and convention bureau | ||
entitled to receive State tourism grant funds, not less than | ||
75% of the amounts collected pursuant to Section 8-3-14a shall | ||
be expended by the municipality to promote tourism and | ||
conventions within that municipality or otherwise to attract | ||
nonresident overnight visitors to the municipality, and the | ||
remainder of the amounts collected by a municipality within | ||
DuPage County pursuant to Section 8-3-14a may be expended by | ||
the municipality for economic development or capital | ||
infrastructure. | ||
This Section is repealed on January 1, 2023.
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Section 99. Effective date. This Act takes effect upon | ||
becoming law. | ||