96TH GENERAL ASSEMBLY
State of Illinois
2009 and 2010
SB3017


 
Introduced 2/4/2010, by Sen. Deanna Demuzio
 
SYNOPSIS AS INTRODUCED:
 		





 








35 ILCS 145/2
  from Ch. 120, par. 481b.32








     Amends the Hotel Operators' Occupation Tax Act.  Provides that the term "occupancy" does not include the use of any room or rooms used or paid for by representatives of an organization chartered by the United States Congress to provide disaster relief.
  















LRB096 19823 HLH 35273 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 




  






SB3017

LRB096 19823 HLH 35273 b





  
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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 
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amended  by changing Section 2 as follows:
 



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    (35 ILCS 145/2)  (from Ch. 120, par. 481b.32)



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    Sec. 2. As used in this Act, unless the context otherwise 
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requires: 


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        (1) "Hotel" means any building or buildings in which 
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    the public may,
for a consideration, obtain living 
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    quarters, sleeping or housekeeping
accommodations. The 
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    term includes inns, motels, tourist homes or courts,

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    lodging houses, rooming houses and apartment houses.


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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 
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    right to the use
or possession, of any room or rooms in a 
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    hotel for any purpose, or the
right to the use or 
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    possession of the furnishings or to the services and

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    accommodations accompanying the use and possession of the 
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    room or rooms. For the purposes of this Act, occupancy does 
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    not include the use of any room or rooms used or paid for 
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    by representatives of an organization chartered by the 
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    United States Congress to provide disaster relief. 


 


 






SB3017
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        (4) "Room" or "rooms" means any living quarters, 
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    sleeping or
housekeeping accommodations.


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        (5) "Permanent resident" means any person who occupied 
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    or has the
right to occupy any room or rooms, regardless of 
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    whether or not it is the
same room or rooms, in a hotel for 
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    at least 30 consecutive days.


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        (6) "Rent" or "rental" means the consideration 
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    received for
occupancy, valued in money, whether received 
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    in money or otherwise,
including all receipts, cash, 
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    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, 
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    partnership,
association, joint stock company, joint 
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    adventure, public or private
corporation, limited 
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    liability company, or a receiver, executor, trustee,

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    guardian or other representative appointed by order of any 
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    court.

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(Source: P.A. 87-951; 88-480.)