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91_HB2163enr HB2163 Enrolled LRB9102805PTmg 1 AN ACT concerning international tourism. 2 Be it enacted by the People of the State of Illinois, 3 represented in the General Assembly: 4 Section 5. The Civil Administrative Code of Illinois is 5 amended by adding Section 46.6d as follows: 6 (20 ILCS 605/46.6d new) 7 Sec. 46.6d. International Tourism Program. 8 (a) The Department of Commerce and Community Affairs 9 must establish a grant program for international tourism. 10 The Department shall develop and implement the program on 11 January 1, 2000 by rule. As part of the program, the 12 Department shall assist the City of Chicago's Office of 13 Tourism and other convention and tourism bureaus in Chicago 14 in the formation of the Illinois Partnership for 15 International Meetings and Tourism under the General Not For 16 Profit Corporation Act of 1986. The Partnership's Board of 17 Directors shall consist of the Director of Commerce and 18 Community Affairs or his or her designee, the chief executive 19 of the City of Chicago's Office of Tourism, and 3 members 20 appointed by the Director of Commerce and Community Affairs. 21 One of the Director's appointees shall be a person with 22 leadership experience at a convention and tourism bureau in 23 Chicago certified by the Department, and 2 of the Director's 24 appointees shall be persons with leadership experience at 25 convention and tourism bureaus in the State outside the City 26 of Chicago certified by the Department with active 27 international tourism marketing programs. The powers and 28 duties of the Partnership shall be to (i) work with the 29 Department for efficient use of their international tourism 30 marketing resources, (ii) promote Illinois in international 31 meetings and tourism markets, (iii) work with convention and HB2163 Enrolled -2- LRB9102805PTmg 1 tourism bureaus throughout the State to increase the number 2 of international tourists to Illinois, and (iv) provide 3 training, technical support, and grants to convention and 4 tourism bureaus in cities other than Chicago. 5 (b) The Department shall make the grants from money in 6 the International Tourism Fund, a special fund created in the 7 State Treasury. Of the amounts deposited into the Fund in 8 fiscal year 2000 after January 1, 2000, 55% shall be used for 9 grants to convention and tourism bureaus in Chicago (other 10 than the City of Chicago's Office of Tourism) and 45% shall 11 be used for grants to the Illinois Partnership for 12 International Meetings and Tourism. Of the amounts deposited 13 into the Fund in fiscal year 2001 and thereafter, 27.5% shall 14 be used for grants to the City of Chicago's Office of 15 Tourism, 27.5% shall be used for grants to other convention 16 and tourism bureaus in Chicago, and 45% shall be used for 17 grants to the Illinois Partnership for International Meetings 18 and Tourism. Of the amounts granted to the Partnership, not 19 less than $1,000,000 shall be used annually to make grants to 20 convention and tourism bureaus in cities other than Chicago 21 that demonstrate their international tourism appeal and 22 request to develop or expand their international tourism 23 marketing program. 24 (c) A convention and tourism bureau is eligible to 25 receive grant moneys under this Section if the bureau (i) is 26 a unit of local government or is an entity established under 27 the General Not For Profit Corporation Act of 1986, (ii) is 28 affiliated with at least one municipality or county, (iii) 29 employs at least one full-time staff person, and (iv) is 30 certified by the Department as the designated recipient to 31 serve an area of the State. The City of Chicago's Office of 32 Tourism and all convention and tourism bureaus must provide 33 matching funds equal to the grant to be eligible to receive 34 the grant. Grants received by the City of Chicago's Office HB2163 Enrolled -3- LRB9102805PTmg 1 of Tourism and by convention and tourism bureaus in Chicago 2 may be expended for the general purposes of promoting 3 conventions and tourism. 4 Section 10. The State Finance Act is amended by adding 5 Section 5.490 as follows: 6 (30 ILCS 105/5.490 new) 7 Sec. 5.490. The International Tourism Fund. 8 Section 15. The Hotel Operators' Occupation Tax Act is 9 amended by changing Section 6 as follows: 10 (35 ILCS 145/6) (from Ch. 120, par. 481b.36) 11 Sec. 6. Except as provided hereinafter in this Section, 12 on or before the last day of each calendar month, every 13 person engaged in the business of renting, leasing or letting 14 rooms in a hotel in this State during the preceding calendar 15 month shall file a return with the Department, stating: 16 1. The name of the operator; 17 2. His residence address and the address of his 18 principal place of business and the address of the 19 principal place of business (if that is a different 20 address) from which he engages in the business of 21 renting, leasing or letting rooms in a hotel in this 22 State; 23 3. Total amount of rental receipts received by him 24 during the preceding calendar month from renting, leasing 25 or letting rooms during such preceding calendar month; 26 4. Total amount of rental receipts received by him 27 during the preceding calendar month from renting, leasing 28 or letting rooms to permanent residents during such 29 preceding calendar month; 30 5. Total amount of other exclusions from gross HB2163 Enrolled -4- LRB9102805PTmg 1 rental receipts allowed by this Act; 2 6. Gross rental receipts which were received by him 3 during the preceding calendar month and upon the basis of 4 which the tax is imposed; 5 7. The amount of tax due; 6 8. Such other reasonable information as the 7 Department may require. 8 If the operator's average monthly tax liability to the 9 Department does not exceed $200, the Department may authorize 10 his returns to be filed on a quarter annual basis, with the 11 return for January, February and March of a given year being 12 due by April 30 of such year; with the return for April, May 13 and June of a given year being due by July 31 of such year; 14 with the return for July, August and September of a given 15 year being due by October 31 of such year, and with the 16 return for October, November and December of a given year 17 being due by January 31 of the following year. 18 If the operator's average monthly tax liability to the 19 Department does not exceed $50, the Department may authorize 20 his returns to be filed on an annual basis, with the return 21 for a given year being due by January 31 of the following 22 year. 23 Such quarter annual and annual returns, as to form and 24 substance, shall be subject to the same requirements as 25 monthly returns. 26 Notwithstanding any other provision in this Act 27 concerning the time within which an operator may file his 28 return, in the case of any operator who ceases to engage in a 29 kind of business which makes him responsible for filing 30 returns under this Act, such operator shall file a final 31 return under this Act with the Department not more than 1 32 month after discontinuing such business. 33 Where the same person has more than 1 business registered 34 with the Department under separate registrations under this HB2163 Enrolled -5- LRB9102805PTmg 1 Act, such person shall not file each return that is due as a 2 single return covering all such registered businesses, but 3 shall file separate returns for each such registered 4 business. 5 In his return, the operator shall determine the value of 6 any consideration other than money received by him in 7 connection with the renting, leasing or letting of rooms in 8 the course of his business and he shall include such value in 9 his return. Such determination shall be subject to review 10 and revision by the Department in the manner hereinafter 11 provided for the correction of returns. 12 Where the operator is a corporation, the return filed on 13 behalf of such corporation shall be signed by the president, 14 vice-president, secretary or treasurer or by the properly 15 accredited agent of such corporation. 16 The person filing the return herein provided for shall, 17 at the time of filing such return, pay to the Department the 18 amount of tax herein imposed. The operator filing the return 19 under this Section shall, at the time of filing such return, 20 pay to the Department the amount of tax imposed by this Act 21 less a discount of 2.1% or $25 per calendar year, whichever 22 is greater, which is allowed to reimburse the operator for 23 the expenses incurred in keeping records, preparing and 24 filing returns, remitting the tax and supplying data to the 25 Department on request. 26 There shall be deposited in the Build Illinois Fund in 27 the State Treasury for each State fiscal year 40% of the 28 amount of total net proceeds from the tax imposed by 29 subsection (a) of Section 3. Of the remaining 60%, $5,000,000 30 shall be deposited in the Illinois Sports Facilities Fund and 31 credited to the Subsidy Account each fiscal year by making 32 monthly deposits in the amount of 1/8 of $5,000,000 plus 33 cumulative deficiencies in such deposits for prior months, 34 and an additional $8,000,000 shall be deposited in the HB2163 Enrolled -6- LRB9102805PTmg 1 Illinois Sports Facilities Fund and credited to the Advance 2 Account each fiscal year by making monthly deposits in the 3 amount of 1/8 of $8,000,000 plus any cumulative deficiencies 4 in such deposits for prior months. (The deposits of the 5 additional $8,000,000 during each fiscal year shall be 6 treated as advances of funds to the Illinois Sports 7 Facilities Authority for its corporate purposes to the extent 8 paid to the Authority or its trustee and shall be repaid into 9 the General Revenue Fund in the State Treasury by the State 10 Treasurer on behalf of the Authority solely from collections 11 of the tax imposed by the Authority pursuant to Section 19 of 12 the Illinois Sports Facilities Act, as amended.) 13 Of the remaining 60% of the amount of total net proceeds 14 from the tax imposed by subsection (a) of Section 3 after all 15 required deposits in the Illinois Sports Facilities Fund, the 16 amount equal to 8% of the net revenue realized from the Hotel 17 Operators' Occupation Tax Act plus an amount equal to 8% of 18 the net revenue realized from any tax imposed under Section 19 4.05 of the Chicago World's Fair-1992 Authority during the 20 preceding month shall be deposited in the Local Tourism Fund 21 each month for purposes authorized by Section 46.6a of the 22 Civil Administrative Code of Illinois in the Local Tourism 23 Fund, and beginning August 1, 1999 the amount equal to 6% of 24 the net revenue realized from the Hotel Operators' Occupation 25 Tax Act during the preceding month shall be deposited into 26 the International Tourism Fund for the purposes authorized in 27 Section 46.6d of the Civil Administrative Code of Illinois. 28 "Net revenue realized for a month" means the revenue 29 collected by the State under that Act during the previous 30 month less the amount paid out during that same month as 31 refunds to taxpayers for overpayment of liability under that 32 Act. 33 After making all these deposits, all other proceeds of 34 the tax imposed under subsection (a) of Section 3 shall be HB2163 Enrolled -7- LRB9102805PTmg 1 deposited in the General Revenue Fund in the State Treasury. 2 All moneys received by the Department from the additional tax 3 imposed under subsection (b) of Section 3 shall be deposited 4 into the Build Illinois Fund in the State Treasury. 5 The Department may, upon separate written notice to a 6 taxpayer, require the taxpayer to prepare and file with the 7 Department on a form prescribed by the Department within not 8 less than 60 days after receipt of the notice an annual 9 information return for the tax year specified in the notice. 10 Such annual return to the Department shall include a 11 statement of gross receipts as shown by the operator's last 12 State income tax return. If the total receipts of the 13 business as reported in the State income tax return do not 14 agree with the gross receipts reported to the Department for 15 the same period, the operator shall attach to his annual 16 information return a schedule showing a reconciliation of the 17 2 amounts and the reasons for the difference. The operator's 18 annual information return to the Department shall also 19 disclose pay roll information of the operator's business 20 during the year covered by such return and any additional 21 reasonable information which the Department deems would be 22 helpful in determining the accuracy of the monthly, quarterly 23 or annual tax returns by such operator as hereinbefore 24 provided for in this Section. 25 If the annual information return required by this Section 26 is not filed when and as required the taxpayer shall be 27 liable for a penalty in an amount determined in accordance 28 with Section 3-4 of the Uniform Penalty and Interest Act 29 until such return is filed as required, the penalty to be 30 assessed and collected in the same manner as any other 31 penalty provided for in this Act. 32 The chief executive officer, proprietor, owner or highest 33 ranking manager shall sign the annual return to certify the 34 accuracy of the information contained therein. Any person HB2163 Enrolled -8- LRB9102805PTmg 1 who willfully signs the annual return containing false or 2 inaccurate information shall be guilty of perjury and 3 punished accordingly. The annual return form prescribed by 4 the Department shall include a warning that the person 5 signing the return may be liable for perjury. 6 The foregoing portion of this Section concerning the 7 filing of an annual information return shall not apply to an 8 operator who is not required to file an income tax return 9 with the United States Government. 10 (Source: P.A. 90-26, eff. 7-1-97.) 11 Section 99. Effective date. This Act takes effect upon 12 becoming law.