Public Act 90-0026 of the 90th General Assembly
Public Act 90-0026
SB723 Enrolled LRB9001834KDcc
AN ACT in relation to tourism promotion, amending named
Acts.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Civil Administrative Code of Illinois is
amended by changing Sections 46.6a, 46.6c, and 46.30a as
follows:
(20 ILCS 605/46.6a) (from Ch. 127, par. 46.6a)
Sec. 46.6a. (1) To establish a grant program for local
tourism and convention bureaus. The Department will develop
and implement a program for the use of funds, as authorized
under this Act, by local tourism and convention bureaus. For
the purposes of this Act, bureaus eligible to receive funds
are defined as those bureaus in legal existence as of January
1, 1985, which are either a unit of local government or
incorporated as a not-for-profit organization, are affiliated
with one or more municipality or county, and employ one full
time staff person whose purpose is to promote tourism. Each
bureau receiving funds under this Act will be certified by
the Department as the designated recipient to serve an area
of the State. These funds may not be used in support of the
Chicago Worlds Fair.
(2) To distribute grants to local tourism and convention
bureaus from appropriations made from the Local Tourism Fund
for that purpose. Of the amounts appropriated annually to the
Department for expenditure under this Section, 1/3 of such
monies shall be used for grants to convention and tourism
bureaus in cities with a population greater than 500,000. The
remaining 2/3 of the annual appropriation shall be used for
grants to such bureaus in the remainder of the State, in
accordance with a formula based upon the population served.
The Department may reserve up to 10% of such remaining 2/3 of
the total funds appropriated to conduct audits of grants, to
provide incentive funds to those bureaus which will conduct
promotional activities designed to further the Department's
statewide advertising campaign, to fund special statewide
promotional activities, and to fund promotional activities
which support an increased use of the State's parks or
historic sites.
(Source: P.A. 88-465.)
(20 ILCS 605/46.6c) (from Ch. 127, par. 46.6c)
Sec. 46.6c. The Department may, subject to
appropriation, provide contractual funding from the Tourism
Promotion Fund for the administrative costs of 4
not-for-profit Regional Tourism Development organizations
Councils that assist the Department in developing promoting
tourism throughout a multi-county geographical area
designated by the Department. Regional Tourism Development
organizations Councils receiving funds under this Section may
be required by the Department to submit to audits of
contracts awarded by the Department to determine whether the
Regional Tourism Development organization Council has
performed all contractual obligations under those contracts.
Every employee of a Regional Tourism Development organization
Council receiving funds under this Section shall disclose to
its governing board and to the Department any economic
interest that employee may have in any entity with which the
Regional Tourism Development organization Council has
contracted with or to which the Regional Tourism Development
organization Council has granted funds.
(Source: P.A. 86-1481.)
(20 ILCS 605/46.30a) (from Ch. 127, par. 46.30a)
Sec. 46.30a. To establish, levy, and collect fees and
charges and accept gifts, grants and awards from other
governmental entities, for profit organizations, and
nonprofit associations in association with or as
consideration for the provision of various promotional
products and services through its tourism, films production
promotion, and international business promotion programs.
The Director may establish and collect nominal charges for
premiums and other promotional materials produced or acquired
as part of the Department's activities authorized under the
Illinois Promotion Act from individuals and not-for-profit
organizations intending to use such premiums and promotional
materials for purposes consistent with the provisions of the
Illinois Promotion Act, provided, however, that other State
agencies shall be charged no more than the cost of the
premium or promotional material to the Department.
The Director may collect cost reimbursement monies from
films and media production entities for police and related
production security services in amounts determined by the
provider of such security services and agreed to by the
production entity. Such reimbursements shall only result
from the agreed costs of planned police and security services
to be rendered to film and media production sites in the
State of Illinois.
The Director may establish and collect cost-sharing
assessments and fees and accept gifts, grants, and awards
from private businesses, trade associations, other
governmental entities and individuals desiring to participate
in and support the development and conduct of overseas trade,
catalog, and distributor shows and activities and to purchase
informational materials to foster export sales of Illinois
products and services as part of the Department's
international business programs. All money received pursuant
to this Section shall be deposited in the International and
Promotional Fund within the State treasury which is hereby
created; monies within such Fund shall be appropriated only
for expenditure pursuant to this Section.
(Source: P.A. 86-813; 87-1177.)
Section 10. The Illinois Promotion Act is amended by
changing Sections 4, 4a, 5, 6, and 8 as follows:
(20 ILCS 665/4) (from Ch. 127, par. 200-24)
Sec. 4. The Department shall have the following powers:
(a) To formulate a program for the promotion of tourism
and the film industry in the State of Illinois, including the
promotion of our State Parks, fishing and hunting areas,
historical shrines, vacation regions and areas of historic or
scenic interest;
(b) To cooperate with civic groups and local, state and
Federal departments and agencies, and agencies and
departments of other states in encouraging educational
tourism and developing programs therefor;
(c) To publish tourist promotional material such as
brochures and booklets;
(d) To promote tourism in Illinois by articles and
advertisements in magazines, newspapers and travel
publications and by establishing promotional exhibitions at
fairs, travel shows, and similar exhibitions;
(e) To establish and maintain travel offices at major
points of entry to the State;
(f) To recommend legislation relating to the
encouragement of tourism in Illinois;
(g) To assist municipalities or local promotion groups in
developing new tourist attractions including but not limited
to feasibility studies and analyses, research and
development, and management and marketing planning for such
new tourist attractions.
(h) To do such other acts as shall, in the judgment of
the Department, be necessary and proper in fostering and
promoting tourism in the State of Illinois.
(i) To implement a program of matching grants to
counties, municipalities or local promotion groups and loans
to for-profit businesses for the development or improvement
of tourism attractions in Illinois under the terms and
conditions provided in this Act.
(j) To expend funds from the International and
Promotional Fund, subject to appropriation, on any activity
authorized under this Act.
(Source: P.A. 85-399.)
(20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
Sec. 4a. Funds.
(1) As soon as possible after the first day of each
month, beginning July 1, 1978 and ending June 30, 1997, upon
certification of the Department of Revenue, the Comptroller
shall order transferred and the Treasurer shall transfer from
the General Revenue Fund to a special fund in the State
Treasury, to be known as the "Tourism Promotion Fund", an
amount equal to 10% of the net revenue realized from "The
Hotel Operators' Occupation Tax Act", as now or hereafter
amended, plus an amount equal to 10% of the net revenue
realized from any tax imposed under Section 4.05 of the
Chicago World's Fair - 1992 Authority Act, as now or
hereafter amended, during the preceding month. Net revenue
realized for a month shall be the revenue collected by the
State pursuant to that Act during the previous month less the
amount paid out during that same month as refunds to
taxpayers for overpayment of liability under that Act.
All moneys deposited in the Tourism Promotion Fund
pursuant to this subsection are allocated to the Department
for utilization, as appropriated, in the performance of its
powers under Section 4.
As soon as possible after the first day of each month,
beginning July 1, 1997, upon certification of the Department
of Revenue, the Comptroller shall order transferred and the
Treasurer shall transfer from the General Revenue Fund to the
Tourism Promotion Fund an amount equal to 13% of the net
revenue realized from the Hotel Operators' Occupation Tax Act
plus an amount equal to 13% of the net revenue realized from
any tax imposed under Section 4.05 of the Chicago World's
Fair-1992 Authority Act during the preceding month. "Net
revenue realized for a month" means the revenue collected by
the State under that Act during the previous month less the
amount paid out during that same month as refunds to
taxpayers for overpayment of liability under that Act.
(1.1) (Blank). In addition to the transfers provided
under subsection (1) of this Section, as soon as possible
after the first day of each month, beginning July 1, 1993,
upon certification of the Department of Revenue, the
Comptroller shall order transferred and the Treasurer shall
transfer from the General Revenue Fund to the Tourism
Promotion Fund an amount equal to the following specified
percentages of the net revenue realized from the Hotel
Operators' Occupation Tax Act during the previous month:
during State fiscal year 1994, 1%; during fiscal year 1995,
2%; and during fiscal year 1996 and thereafter, 3%. "Net
revenue" realized for a month shall mean the revenue
collected by the State under that Act during the month less
the amount paid out during that same month as refunds to
taxpayers for overpayment of liability under that Act.
All moneys transferred into the Tourism Promotion Fund
under this subsection (1.1) are allocated to the Department
for utilization, as appropriated, in the performance of its
powers under Section 4.
(2) (Blank). On the first day of fiscal year 1993, or as
soon thereafter as may be practicable, the Comptroller shall
order the transfer and the Treasurer shall transfer
$4,300,000, from the General Revenue Fund to the Tourism
Promotion Fund in the State Treasury. On January 15, 1993,
or as soon thereafter as may be practical, the Comptroller
shall order the transfer and the Treasurer shall transfer
from the General Revenue Fund to the Tourism Promotion Fund
in the State Treasury the sum of $5,700,000 or so much as may
be necessary so that the total amount transferred from the
General Revenue Fund to the Tourism Promotion Fund for fiscal
year 1993 equals the greater of $10,000,000 or the amount of
the fiscal year 1993 appropriation to the Department of
Commerce and Community Affairs to advertise and promote
tourism throughout Illinois under this subsection (2).
On the first day of fiscal year 1994 and each fiscal year
thereafter, or as soon thereafter as may be practical, the
Comptroller shall order the transfer and the Treasurer shall
transfer from the General Revenue Fund to the Tourism
Promotion Fund in the State Treasury the greater of
$10,000,000 or the amount of the fiscal year appropriation to
the Department of Commerce and Community Affairs to advertise
and promote tourism throughout Illinois under this subsection
(2).
As soon as possible after the first day of each month,
beginning July 1, 1997, upon certification of the Department
of Revenue, the Comptroller shall order transferred and the
Treasurer shall transfer from the General Revenue Fund to the
Tourism Promotion Fund an amount equal to 8% of the net
revenue realized from the Hotel Operators' Occupation Tax
plus an amount equal to 8% of the net revenue realized from
any tax imposed under Section 4.05 of the Chicago World's
Fair-1992 Authority Act during the preceding month. "Net
revenue realized for a month" means the revenue collected by
the State under that Act during the previous month less the
amount paid out during that same month as refunds to
taxpayers for overpayment of liability under that Act.
All monies deposited in the Tourism Promotion Fund under
this subsection (2) shall be used solely as provided in this
subsection to advertise and promote tourism throughout
Illinois. Appropriations of monies deposited in the Tourism
Promotion Fund pursuant to this subsection (2) shall be used
solely for advertising to promote tourism, including but not
limited to advertising production and direct advertisement
costs, but shall not be used to employ any additional staff,
finance any individual event, or lease, rent or purchase any
physical facilities. The Department shall coordinate its
advertising under this subsection (2) with other public and
private entities in the State engaged in similar promotion
activities. Print or electronic media production made
pursuant to this subsection (2) for advertising promotion
shall not contain or include the physical appearance of or
reference to the name or position of any public officer.
"Public officer" means a person who is elected to office
pursuant to statute, or who is appointed to an office which
is established, and the qualifications and duties of which
are prescribed, by statute, to discharge a public duty for
the State or any of its political subdivisions.
(Source: P.A. 87-838; 87-860; 87-1248; 88-465.)
(20 ILCS 665/5) (from Ch. 127, par. 200-25)
Sec. 5. The Department is authorized to make grants to
counties, municipalities and local promotion groups and to
assist such counties, municipalities and local promotion
groups in their promotional activities.
Before any such grant may be made the county,
municipality or local promotion group, pursuant to an order,
resolution, ordinance or other appropriate action of its
governing body, must make application to the Department for
such grant, setting forth the studies, surveys and
investigations proposed to be made and other promotional
activities proposed to be undertaken. The application shall
further state, under oath or affirmation, with evidence
thereof satisfactory to the Department, the amount of funds
held by, committed to or subscribed to, and proposed to be
expended by, the applicant for the purposes herein described
and the amount of the grant for which application is made.
The Department shall make grants from funds transferred
into the Tourism Promotion Fund under subsection (1) of
Section 4a only to match funds appropriated or otherwise
allocated by counties, municipalities and local promotion
groups subsequent to the effective date of this Act. The
Department shall make grants from funds transferred into the
Tourism Promotion Fund under subsection (1) (1.1) of Section
4a only to match funds from sources in the private sector.
(Source: P.A. 88-465.)
(20 ILCS 665/6) (from Ch. 127, par. 200-26)
Sec. 6. The Department, after review of the application
and if satisfied that the program and proposed expenditures
of the applicant appear to be in accord with the purposes of
this Act, shall grant to such applicant an amount not to
exceed:
(i) in the case of grant funds transferred into the
Tourism Promotion Fund under subsection (1) of Section
4a, 60% of the entire amount of such expenditures; and
(ii) in the case of grant funds transferred into
the Tourism Promotion Fund under subsection (1) (1.1) of
Section 4a to match funds from sources in the private
sector, 50% of the entire amount of the proposed
expenditures.
(Source: P.A. 88-465.)
(20 ILCS 665/8) (from Ch. 127, par. 200-28)
Sec. 8. Allocation of appropriations.
(1) Amounts transferred under subsection (1) of Section
4a that are appropriated from the Tourism Promotion Fund to
the Department for the purpose of making grants under
Sections 5 and 6 of this Act shall be allocated by the
Department as follows:
(a) 62.5% to local promotion groups,
municipalities, and counties not wholly or partially
within any county of more than 1 million population;
(b) 37.5% to local promotion groups,
municipalities, and counties wholly or partially within
any county of more than 1 million population.
However, if sufficient local funds cannot be raised to
match the allocation made under either paragraph (a) or (b)
of this subsection, such appropriations may be reallocated,
in whole or in part, to any applicant or applicants able to
qualify for a grant or may be used by the Department to
promote the tourist attractions of the State of Illinois as a
whole.
(2) Amounts transferred under subsection (1) (1.1) of
Section 4a that are appropriated from the Tourism Promotion
Fund to the Department for the purpose of making grants under
Sections 5 and 6 of this Act to match funds from the private
sector may be used by the Department in any county of this
State.
(Source: P.A. 88-465.)
Section 15. The State Finance Act is amended by changing
Section 8.25 as follows:
(30 ILCS 105/8.25) (from Ch. 127, par. 144.25)
Sec. 8.25. Build Illinois Fund; uses.
(A) All moneys in the Build Illinois Fund shall be
transferred, appropriated, and used only for the purposes
authorized by and subject to the limitations and conditions
prescribed by this Section. There are established the
following accounts in the Build Illinois Fund: the McCormick
Place Account, the Build Illinois Bond Account, the Build
Illinois Purposes Account, the Park and Conservation Fund
Account, and the Tourism Advertising and Promotion Account.
Amounts deposited into the Build Illinois Fund consisting of
1.55% before July 1, 1986, and 1.75% on and after July 1,
1986, of moneys received by the Department of Revenue under
Section 9 of the Use Tax Act, Section 9 of the Service Use
Tax Act, Section 9 of the Service Occupation Tax Act, and
Section 3 of the Retailers' Occupation Tax Act, and all
amounts deposited therein under Section 28 of the Illinois
Horse Racing Act of 1975, Section 4.05 of the Chicago World's
Fair - 1992 Authority Act, and Sections 3 and 6 of the Hotel
Operators' Occupation Tax Act, shall be credited initially to
the McCormick Place Account and all other amounts deposited
into the Build Illinois Fund shall be credited initially to
the Build Illinois Bond Account. Of the amounts initially so
credited to the McCormick Place Account in each month, the
amount that is to be transferred in that month to the
Metropolitan Fair and Exposition Authority Improvement Bond
Fund, as provided below, shall remain credited to the
McCormick Place Account, and all amounts initially so
credited in that month in excess thereof shall next be
credited to the Build Illinois Bond Account. Of the amounts
credited to the Build Illinois Bond Account in each month,
the amount that is to be transferred in that month to the
Build Illinois Bond Retirement and Interest Fund, as provided
below, shall remain credited to the Build Illinois Bond
Account, and all amounts so credited in each month in excess
thereof shall next be credited monthly to the other accounts
in the following order of priority: first, to the Build
Illinois Purposes Account, (a) 1/12, or in the case of fiscal
year 1986, 1/9, of the fiscal year amounts authorized to be
transferred to the Build Illinois Purposes Fund as provided
below plus (b) any cumulative deficiency in those transfers
for prior months; second, 1/12 of $10,000,000, plus any
cumulative deficiency in those transfers for prior months, to
the Park and Conservation Fund Account; third, to the Tourism
Advertising and Promotion Account, an amount equal to (a) the
greater of 1/12 of $10,000,000 or 1/12 of the amount of the
fiscal year appropriation to the Department of Commerce and
Community Affairs, plus (b) any cumulative deficiency in
those transfers for prior months, to advertise and promote
tourism throughout Illinois under subsection (2) of Section
4a of the Illinois Promotion Act; and third fourth, to the
General Revenue Fund in the State Treasury all amounts that
remain in the Build Illinois Fund on the last day of each
month and are not credited to any account in that Fund.
Transfers from the McCormick Place Account in the Build
Illinois Fund shall be made as follows:
Beginning with fiscal year 1985 and continuing for each
fiscal year thereafter, the Metropolitan Pier and Exposition
Authority shall annually certify to the State Comptroller and
State Treasurer the amount necessary and required during the
fiscal year with respect to which the certification is made
to pay the debt service requirements (including amounts to be
paid with respect to arrangements to provide additional
security or liquidity) on all outstanding bonds and notes,
including refunding bonds (herein collectively referred to as
bonds) of issues in the aggregate amount (excluding the
amount of any refunding bonds issued by that Authority after
January 1, 1986) of not more than $312,500,000 issued after
July 1, 1984, by that Authority for the purposes specified in
Sections 10.1 and 13.1 of the Metropolitan Pier and
Exposition Authority Act. In each month of the fiscal year
in which there are bonds outstanding with respect to which
the annual certification is made, the Comptroller shall order
transferred and the Treasurer shall transfer from the
McCormick Place Account in the Build Illinois Fund to the
Metropolitan Fair and Exposition Authority Improvement Bond
Fund an amount equal to 150% of the certified amount for that
fiscal year divided by the number of months during that
fiscal year in which bonds of the Authority are outstanding,
plus any cumulative deficiency in those transfers for prior
months; provided, that the maximum amount that may be so
transferred in fiscal year 1985 shall not exceed $15,000,000
or a lesser sum as is actually necessary and required to pay
the debt service requirements for that fiscal year after
giving effect to net operating revenues of that Authority
available for that purpose as certified by that Authority,
and provided further that the maximum amount that may be so
transferred in fiscal year 1986 shall not exceed $30,000,000
and in each fiscal year thereafter shall not exceed
$33,500,000 in any fiscal year or a lesser sum as is actually
necessary and required to pay the debt service requirements
for that fiscal year after giving effect to net operating
revenues of that Authority available for that purpose as
certified by that Authority.
When an amount equal to 100% of the aggregate amount of
principal and interest in each fiscal year with respect to
bonds issued after July 1, 1984, that by their terms are
payable from the Metropolitan Fair and Exposition Authority
Improvement Bond Fund, including under sinking fund
requirements, has been so paid and deficiencies in reserves
established from bond proceeds shall have been remedied, and
at the time that those amounts have been transferred to the
Authority as provided in Section 13.1 of the Metropolitan
Pier and Exposition Authority Act, the remaining moneys, if
any, deposited and to be deposited during each fiscal year to
the Metropolitan Fair and Exposition Authority Improvement
Bond Fund shall be transferred to the Metropolitan Fair and
Exposition Authority Completion Note Subordinate Fund.
Transfers from the Build Illinois Bond Account in the
Build Illinois Fund shall be made as follows:
Beginning with fiscal year 1986 and continuing for each
fiscal year thereafter so long as limited obligation bonds of
the State issued under the Build Illinois Bond Act remain
outstanding, the Comptroller shall order transferred and the
Treasurer shall transfer in each month, commencing in
October, 1985, on the last day of that month, from the Build
Illinois Bond Account to the Build Illinois Bond Retirement
and Interest Fund in the State Treasury the amount required
to be so transferred in that month under Section 13 of the
Build Illinois Bond Act.
Transfers from the remaining accounts in the Build
Illinois Fund shall be made in the following amounts and in
the following order of priority:
Beginning with fiscal year 1986 and continuing each
fiscal year thereafter, as soon as practicable after the
first day of each month, commencing in October, 1985, the
Comptroller shall order transferred and the Treasurer shall
transfer from the Build Illinois Purposes Account in the
Build Illinois Fund to the Build Illinois Purposes Fund
1/12th (or in the case of fiscal year 1986 1/9) of the
amounts specified below for the following fiscal years:
Fiscal Year Amount
1986 $35,000,000
1987 $45,000,000
1988 $50,000,000
1989 $55,000,000
1990 $55,000,000
1991 $50,000,000
1992 $16,200,000
1993 $16,200,000,
plus any cumulative deficiency in those transfers for prior
months.
As soon as may be practicable after the first day of each
month beginning after July 1, 1984, the Comptroller shall
order transferred and the Treasurer shall transfer from the
Park and Conservation Fund Account in the Build Illinois Fund
to the Park and Conservation Fund 1/12 of $10,000,000, plus
any cumulative deficiency in those transfers for prior
months, for conservation and park purposes as enumerated in
Section 63a36 of the Civil Administrative Code of Illinois,
and to pay the debt service requirements on all outstanding
bonds of an issue in the aggregate amount of not more than
$40,000,000 issued after January 1, 1985, by the State of
Illinois for the purposes specified in Section 3(c) of the
Capital Development Bond Act of 1972, or for the same
purposes as specified in any other State general obligation
bond Act enacted after November 1, 1984. Transfers from the
Park and Conservation Fund to the Capital Development Bond
Retirement and Interest Fund to pay those debt service
requirements shall be made in accordance with Section 8.25b
of this Act.
As soon as may be practicable after the first day of each
month, the Comptroller shall order transferred and the
Treasurer shall transfer from the Tourism Advertising and
Promotion Account to the General Revenue Fund in fiscal year
1993 and thereafter an amount equal to (a) the greater of
1/12 of $10,000,000 or 1/12 of the amount of the fiscal year
appropriation to the Department of Commerce and Community
Affairs, plus (b) any cumulative deficiency in those
transfers for prior months, to advertise and promote tourism
throughout Illinois under subsection (2) of Section 4a of the
Illinois Promotion Act.
All funds remaining in the Build Illinois Fund on the
last day of any month and not credited to any account in that
Fund shall be transferred by the State Treasurer to the
General Revenue Fund.
(B) For the purpose of this Section, "cumulative
deficiency" shall include all deficiencies in those transfers
that have occurred since July 1, 1984, as specified in
subsection (A) of this Section.
(C) In addition to any other permitted use of moneys in
the Fund, and notwithstanding any restriction on the use of
the Fund, moneys in the Park and Conservation Fund may be
transferred to the General Revenue Fund as authorized by
Public Act 87-14. The General Assembly finds that an excess
of moneys existed in the Fund on July 30, 1991, and the
Governor's order of July 30, 1991, requesting the Comptroller
and Treasurer to transfer an amount from the Fund to the
General Revenue Fund is hereby validated.
In addition to any other permitted use of moneys in the
Fund, and notwithstanding any restriction on the use of the
Fund, moneys in the Park and Conservation Fund may be
transferred to the General Revenue Fund as authorized by this
amendatory Act of 1992. The General Assembly finds that an
excess of moneys exists in the Fund. On February 1, 1992,
the Comptroller shall order transferred and the Treasurer
shall transfer $7,000,000 (or such lesser amount as may be on
deposit in the Fund and unexpended and unobligated on that
date) from the Fund to the General Revenue Fund.
(D) In addition to any other permitted use of moneys in
the Fund, and notwithstanding any restriction on the use of
the Fund, moneys in the Local Tourism Fund may be transferred
to the General Revenue Fund as authorized by this amendatory
Act of 1992. The General Assembly finds that an excess of
moneys exists in the Fund. On February 1, 1992, the
Comptroller shall order transferred and the Treasurer shall
transfer $500,000 (or such lesser amount as may be on deposit
in the Fund and unexpended and unobligated on that date) from
the Fund to the General Revenue Fund.
(Source: P.A. 87-14; 87-838; 87-860; 87-873; 87-895; 88-465.)
Section 20. The Hotel Operators' Occupation Tax Act is
amended by changing Section 6 as follows:
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
Sec. 6. Except as provided hereinafter in this Section,
on or before the last day of each calendar month, every
person engaged in the business of renting, leasing or letting
rooms in a hotel in this State during the preceding calendar
month shall file a return with the Department, stating:
1. The name of the operator;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of
renting, leasing or letting rooms in a hotel in this
State;
3. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms during such preceding calendar month;
4. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms to permanent residents during such
preceding calendar month;
5. Total amount of other exclusions from gross
rental receipts allowed by this Act;
6. Gross rental receipts which were received by him
during the preceding calendar month and upon the basis of
which the tax is imposed;
7. The amount of tax due;
8. Such other reasonable information as the
Department may require.
If the operator's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year;
with the return for July, August and September of a given
year being due by October 31 of such year, and with the
return for October, November and December of a given year
being due by January 31 of the following year.
If the operator's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return
for a given year being due by January 31 of the following
year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision in this Act
concerning the time within which an operator may file his
return, in the case of any operator who ceases to engage in a
kind of business which makes him responsible for filing
returns under this Act, such operator shall file a final
return under this Act with the Department not more than 1
month after discontinuing such business.
Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered
business.
In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in
the course of his business and he shall include such value in
his return. Such determination shall be subject to review
and revision by the Department in the manner hereinafter
provided for the correction of returns.
Where the operator is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
The person filing the return herein provided for shall,
at the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator filing the return
under this Section shall, at the time of filing such return,
pay to the Department the amount of tax imposed by this Act
less a discount of 2.1% or $25 per calendar year, whichever
is greater, which is allowed to reimburse the operator for
the expenses incurred in keeping records, preparing and
filing returns, remitting the tax and supplying data to the
Department on request.
There shall be deposited in the Build Illinois Fund in
the State Treasury for each State fiscal year 40% of the
amount of total net proceeds from the tax imposed by
subsection (a) of Section 3. Of the remaining 60%, $5,000,000
shall be deposited in the Illinois Sports Facilities Fund and
credited to the Subsidy Account each fiscal year by making
monthly deposits in the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in such deposits for prior months,
and an additional $8,000,000 shall be deposited in the
Illinois Sports Facilities Fund and credited to the Advance
Account each fiscal year by making monthly deposits in the
amount of 1/8 of $8,000,000 plus any cumulative deficiencies
in such deposits for prior months. (The deposits of the
additional $8,000,000 during each fiscal year shall be
treated as advances of funds to the Illinois Sports
Facilities Authority for its corporate purposes to the extent
paid to the Authority or its trustee and shall be repaid into
the General Revenue Fund in the State Treasury by the State
Treasurer on behalf of the Authority solely from collections
of the tax imposed by the Authority pursuant to Section 19 of
the Illinois Sports Facilities Act, as amended.)
Of the remaining 60% of the amount of total net proceeds
from the tax imposed by subsection (a) of Section 3 after all
required deposits in the Illinois Sports Facilities Fund, the
amount equal to 8% of the net revenue realized from the Hotel
Operators' Occupation Tax Act plus an amount equal to 8% of
the net revenue realized from any tax imposed under Section
4.05 of the Chicago World's Fair-1992 Authority during the
preceding month appropriated, not to exceed $8,000,000 each
fiscal year, shall be deposited in the Local Tourism Fund
each month by making monthly deposits in the amount of 1/12
of $8,000,000 or 1/12 of the amount appropriated for purposes
authorized by Section 46.6a of the Civil Administrative Code
of Illinois in the Local Tourism Fund. "Net revenue realized
for a month" means the revenue collected by the State under
that Act during the previous month less the amount paid out
during that same month as refunds to taxpayers for
overpayment of liability under that Act.
After making all these deposits, all other proceeds of
the tax imposed under subsection (a) of Section 3 shall be
deposited in the General Revenue Fund in the State Treasury.
All moneys received by the Department from the additional tax
imposed under subsection (b) of Section 3 shall be deposited
into the Build Illinois Fund in the State Treasury.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a
statement of gross receipts as shown by the operator's last
State income tax return. If the total receipts of the
business as reported in the State income tax return do not
agree with the gross receipts reported to the Department for
the same period, the operator shall attach to his annual
information return a schedule showing a reconciliation of the
2 amounts and the reasons for the difference. The operator's
annual information return to the Department shall also
disclose pay roll information of the operator's business
during the year covered by such return and any additional
reasonable information which the Department deems would be
helpful in determining the accuracy of the monthly, quarterly
or annual tax returns by such operator as hereinbefore
provided for in this Section.
If the annual information return required by this Section
is not filed when and as required the taxpayer shall be
liable for a penalty in an amount determined in accordance
with Section 3-4 of the Uniform Penalty and Interest Act
until such return is filed as required, the penalty to be
assessed and collected in the same manner as any other
penalty provided for in this Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person
who willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and
punished accordingly. The annual return form prescribed by
the Department shall include a warning that the person
signing the return may be liable for perjury.
The foregoing portion of this Section concerning the
filing of an annual information return shall not apply to an
operator who is not required to file an income tax return
with the United States Government.
(Source: P.A. 87-205; 88-194; 88-465; 88-670, eff. 12-2-94.)
Section 99. Effective date. This Act takes effect July
1, 1997.