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Public Act 91-0604
HB2163 Enrolled LRB9102805PTmg
AN ACT concerning international tourism.
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 adding Section 46.6d as follows:
(20 ILCS 605/46.6d new)
Sec. 46.6d. International Tourism Program.
(a) The Department of Commerce and Community Affairs
must establish a grant program for international tourism.
The Department shall develop and implement the program on
January 1, 2000 by rule. As part of the program, the
Department shall assist the City of Chicago's Office of
Tourism and other convention and tourism bureaus in Chicago
in the formation of the Illinois Partnership for
International Meetings and Tourism under the General Not For
Profit Corporation Act of 1986. The Partnership's Board of
Directors shall consist of the Director of Commerce and
Community Affairs or his or her designee, the chief executive
of the City of Chicago's Office of Tourism, and 3 members
appointed by the Director of Commerce and Community Affairs.
One of the Director's appointees shall be a person with
leadership experience at a convention and tourism bureau in
Chicago certified by the Department, and 2 of the Director's
appointees shall be persons with leadership experience at
convention and tourism bureaus in the State outside the City
of Chicago certified by the Department with active
international tourism marketing programs. The powers and
duties of the Partnership shall be to (i) work with the
Department for efficient use of their international tourism
marketing resources, (ii) promote Illinois in international
meetings and tourism markets, (iii) work with convention and
tourism bureaus throughout the State to increase the number
of international tourists to Illinois, and (iv) provide
training, technical support, and grants to convention and
tourism bureaus in cities other than Chicago.
(b) The Department shall make the grants from money in
the International Tourism Fund, a special fund created in the
State Treasury. Of the amounts deposited into the Fund in
fiscal year 2000 after January 1, 2000, 55% shall be used for
grants to convention and tourism bureaus in Chicago (other
than the City of Chicago's Office of Tourism) and 45% shall
be used for grants to the Illinois Partnership for
International Meetings and Tourism. Of the amounts deposited
into the Fund in fiscal year 2001 and thereafter, 27.5% shall
be used for grants to the City of Chicago's Office of
Tourism, 27.5% shall be used for grants to other convention
and tourism bureaus in Chicago, and 45% shall be used for
grants to the Illinois Partnership for International Meetings
and Tourism. Of the amounts granted to the Partnership, not
less than $1,000,000 shall be used annually to make grants to
convention and tourism bureaus in cities other than Chicago
that demonstrate their international tourism appeal and
request to develop or expand their international tourism
marketing program.
(c) A convention and tourism bureau is eligible to
receive grant moneys under this Section if the bureau (i) is
a unit of local government or is an entity established under
the General Not For Profit Corporation Act of 1986, (ii) is
affiliated with at least one municipality or county, (iii)
employs at least one full-time staff person, and (iv) is
certified by the Department as the designated recipient to
serve an area of the State. The City of Chicago's Office of
Tourism and all convention and tourism bureaus must provide
matching funds equal to the grant to be eligible to receive
the grant. Grants received by the City of Chicago's Office
of Tourism and by convention and tourism bureaus in Chicago
may be expended for the general purposes of promoting
conventions and tourism.
Section 10. The State Finance Act is amended by adding
Section 5.490 as follows:
(30 ILCS 105/5.490 new)
Sec. 5.490. The International Tourism Fund.
Section 15. 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 shall be deposited in the Local Tourism Fund
each month for purposes authorized by Section 46.6a of the
Civil Administrative Code of Illinois in the Local Tourism
Fund, and beginning August 1, 1999 the amount equal to 6% of
the net revenue realized from the Hotel Operators' Occupation
Tax Act during the preceding month shall be deposited into
the International Tourism Fund for the purposes authorized in
Section 46.6d of the Civil Administrative Code of Illinois.
"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. 90-26, eff. 7-1-97.)
Section 99. Effective date. This Act takes effect upon
becoming law.
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