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91_SB0438
LRB9103345PTpk
1 AN ACT to amend the Illinois Municipal Code by changing
2 Section 8-3-14.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Illinois Municipal Code is amended by
6 changing Section 8-3-14 as follows:
7 (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
8 Sec. 8-3-14. The corporate authorities of any
9 municipality may impose a tax upon all persons engaged in
10 such municipality in the business of renting, leasing or
11 letting rooms in a hotel, as defined in "The Hotel Operators'
12 Occupation Tax Act," at a rate not to exceed 5% of the gross
13 rental receipts from such renting, leasing or letting,
14 excluding, however, from gross rental receipts, the proceeds
15 of such renting, leasing or letting to permanent residents of
16 that hotel and proceeds from the tax imposed under subsection
17 (c) of Section 13 of the Metropolitan Pier and Exposition
18 Authority Act, 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 municipality to impose a tax upon the privilege of engaging
31 in any business which under the constitution of the United
-2- LRB9103345PTpk
1 States may not be made the subject of taxation by this State.
2 The amounts collected by any municipality pursuant to
3 this Section shall be expended by the municipality solely to
4 promote economic development, tourism, and conventions within
5 that municipality or otherwise to attract nonresident
6 overnight visitors to the municipality.
7 No funds received pursuant to this Section shall be used
8 to advertise for or otherwise promote new competition in the
9 hotel business.
10 (Source: P.A. 87-733.)