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92_SB0918
LRB9204360MWpc
1 AN ACT concerning municipalities.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. 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.
-2- LRB9204360MWpc
1 The amounts collected by any municipality pursuant to
2 this Section shall be expended by the municipality solely to
3 promote economic development, tourism, and conventions within
4 that municipality or otherwise to attract nonresident
5 overnight visitors to the municipality.
6 No funds received pursuant to this Section shall be used
7 to advertise for or otherwise promote new competition in the
8 hotel business.
9 (Source: P.A. 87-733.)