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91_SB0333
LRB9103117PTmb
1 AN ACT concerning hotel occupation taxes.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Counties Code is amended by changing
5 Section 5-1030 as follows:
6 (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
7 Sec. 5-1030. Hotel rooms, tax on gross rental receipts.
8 The corporate authorities of any county may by ordinance
9 impose a tax upon all persons engaged in such county in the
10 business of renting, leasing or letting rooms in a hotel
11 which is not located within a city, village, or incorporated
12 town that imposes a tax under Section 8-3-14 of the Illinois
13 Municipal Code, as defined in "The Hotel Operators'
14 Occupation Tax Act", at a rate not to exceed 5% of the gross
15 rental receipts from such renting, leasing or letting,
16 excluding, however, from gross rental receipts, the proceeds
17 of such renting, leasing or letting to permanent residents of
18 that hotel, 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 county to impose a tax upon the privilege of engaging in any
31 business which under the Constitution of the United States
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1 may not be made the subject of taxation by this State.
2 An ordinance or resolution imposing a tax hereunder or
3 effecting a change in the rate thereof shall be effective on
4 the first day of the calendar month next following its
5 passage and required publication.
6 The amounts collected by any county pursuant to this
7 Section shall be expended to promote economic development;
8 tourism; conventions; expositions; theatrical, sports and
9 cultural activities within that county or otherwise to
10 attract nonresident overnight visitors to the county.
11 Any county may agree with any unit of local government,
12 including any authority defined as a metropolitan exposition,
13 auditorium and office building authority, fair and exposition
14 authority, exposition and auditorium authority, or civic
15 center authority created pursuant to provisions of Illinois
16 law and the territory of which unit of local government or
17 authority is co-extensive with or wholly within such county,
18 to impose and collect for a period not to exceed 40 years,
19 any portion or all of the tax authorized pursuant to this
20 Section and to transmit such tax so collected to such unit of
21 local government or authority. The amount so paid shall be
22 expended by any such unit of local government or authority
23 for the purposes for which such tax is authorized. Any such
24 agreement must be authorized by resolution or ordinance, as
25 the case may be, of such county and unit of local government
26 or authority, and such agreement may provide for the
27 irrevocable imposition and collection of said tax at such
28 rate, or amount as limited by a given rate, as may be agreed
29 upon for the full period of time set forth in such agreement;
30 and such agreement may further provide for any other terms as
31 deemed necessary or advisable by such county and such unit of
32 local government or authority. Any such agreement shall be
33 binding and enforceable by either party to such agreement.
34 Such agreement entered into pursuant to this Section shall
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1 not in any event constitute an indebtedness of such county
2 subject to any limitation imposed by statute or otherwise.
3 (Source: P.A. 86-962.)
4 Section 10. The Illinois Municipal Code is amended by
5 changing Section 8-3-14 as follows:
6 (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
7 Sec. 8-3-14. The corporate authorities of any
8 municipality may impose a tax upon all persons engaged in
9 such municipality in the business of renting, leasing or
10 letting rooms in a hotel, as defined in "The Hotel Operators'
11 Occupation Tax Act," at a rate not to exceed 5% of the gross
12 rental receipts from such renting, leasing or letting,
13 excluding, however, from gross rental receipts, the proceeds
14 of such renting, leasing or letting to permanent residents of
15 that hotel and proceeds from the tax imposed under subsection
16 (c) of Section 13 of the Metropolitan Pier and Exposition
17 Authority Act, and may provide for the administration and
18 enforcement of the tax, and for the collection thereof from
19 the persons subject to the tax, as the corporate authorities
20 determine to be necessary or practicable for the effective
21 administration of the tax.
22 Persons subject to any tax imposed pursuant to authority
23 granted by this Section may reimburse themselves for their
24 tax liability for such tax by separately stating such tax as
25 an additional charge, which charge may be stated in
26 combination, in a single amount, with State tax imposed under
27 "The Hotel Operators' Occupation Tax Act".
28 Nothing in this Section shall be construed to authorize a
29 municipality to impose a tax upon the privilege of engaging
30 in any business which under the constitution of the United
31 States may not be made the subject of taxation by this State.
32 The amounts collected by any municipality pursuant to
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1 this Section shall be expended by the municipality solely to
2 promote economic development, tourism, and conventions within
3 that municipality or otherwise to attract nonresident
4 overnight visitors to the municipality.
5 No funds received pursuant to this Section shall be used
6 to advertise for or otherwise promote new competition in the
7 hotel business.
8 (Source: P.A. 87-733.)