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91_HB2163eng
HB2163 Engrossed LRB9102805PTmg
1 AN ACT concerning international tourism.
2 Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
4 Section 5. The Civil Administrative Code of Illinois is
5 amended by adding Section 46.6d as follows:
6 (20 ILCS 605/46.6d new)
7 Sec. 46.6d. Joint International Tourism Program. The
8 Department of Commerce and Community Affairs in cooperation
9 with the City of Chicago shall have the authority to
10 implement and administer the International Tourism Program to
11 promote Illinois as an international tourism destination.
12 The program may be funded by appropriation from the
13 International Tourism Fund, a special fund created in the
14 State Treasury, and from funding that may be provided by the
15 City of Chicago. The Department and City of Chicago have the
16 following powers concerning the joint international tourism
17 program for Illinois:
18 (1) To formulate and implement a plan for the
19 promotion of international tourism.
20 (2) To cooperate with civic groups and local,
21 State, and federal entities in encouraging international
22 tourism.
23 (3) To publish tourist promotional material.
24 (4) To promote international tourism through
25 advertisements and other appropriate means of promotion
26 compatible with international markets.
27 (5) To establish an international visitor center.
28 (6) To recommend legislation regarding
29 international tourism promotion.
30 (7) To conduct marketing research for international
31 tourist attractions throughout all regions of the State.
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1 (8) To perform other actions as necessary to foster
2 and promote international tourism.
3 Section 10. The State Finance Act is amended by adding
4 Section 5.490 as follows:
5 (30 ILCS 105/5.490 new)
6 Sec. 5.490. The International Tourism Fund.
7 Section 15. The Illinois Sports Facilities Authority Act
8 is amended by changing Section 19 as follows:
9 (70 ILCS 3205/19) (from Ch. 85, par. 6019)
10 Sec. 19. The Authority may impose an occupation tax upon
11 all persons engaged in the City of Chicago in the business of
12 renting, leasing or letting rooms in a hotel, as defined in
13 The Hotel Operators' Occupation Tax Act, at a rate not to
14 exceed 2% of the gross rental receipts from the renting,
15 leasing or letting of hotel rooms located within the City of
16 Chicago, excluding, however, from gross rental receipts, the
17 proceeds of such renting, leasing or letting to permanent
18 residents of that hotel and proceeds from the tax imposed
19 under subsection (c) of Section 13 of the Metropolitan Pier
20 and Exposition Authority Act.
21 The tax imposed by the Authority pursuant to this Section
22 and all civil penalties that may be assessed as an incident
23 thereof shall be collected and enforced by the State
24 Department of Revenue. The certificate of registration which
25 is issued by the Department to a lessor under The Hotel
26 Operators' Occupation Tax Act shall permit such registrant to
27 engage in a business which is taxable under any ordinance or
28 resolution enacted pursuant to this Section without
29 registering separately with the Department under such
30 ordinance or resolution or under this Section. The
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1 Department shall have full power to administer and enforce
2 this Section; to collect all taxes and penalties due
3 hereunder; to dispose of taxes and penalties so collected in
4 the manner provided in this Section, and to determine all
5 rights to credit memoranda, arising on account of the
6 erroneous payment of tax or penalty hereunder. In the
7 administration of, and compliance with, this Section, the
8 Department and persons who are subject to this Section shall
9 have the same rights, remedies, privileges, immunities,
10 powers and duties, and be subject to the same conditions,
11 restrictions, limitations, penalties and definitions of
12 terms, and employ the same modes of procedure, as are
13 prescribed in The Hotel Operators' Occupation Tax Act (except
14 where that Act is inconsistent herewith), as the same is now
15 or may hereafter be amended, as fully as if the provisions
16 contained in The Hotel Operators' Occupation Tax Act were set
17 forth herein.
18 Whenever the Department determines that a refund should
19 be made under this Section to a claimant instead of issuing a
20 credit memorandum, the Department shall notify the State
21 Comptroller, who shall cause the warrant to be drawn for the
22 amount specified, and to the person named, in such
23 notification from the Department. Such refund shall be paid
24 by the State Treasurer out of the amounts held by the State
25 Treasurer as trustee for the Authority.
26 Persons subject to any tax imposed pursuant to authority
27 granted by this Section may reimburse themselves for their
28 tax liability for such tax by separately stating such tax as
29 an additional charge, which charge may be stated in
30 combination, in a single amount, with State tax imposed under
31 The Hotel Operators' Occupation Tax Act, the municipal tax
32 imposed under Section 8-3-13 of the Illinois Municipal Code,
33 and the tax imposed under Section 13 of the Metropolitan Pier
34 and Exposition Authority Act.
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1 The Department shall forthwith pay over to the State
2 Treasurer, ex-officio, as trustee for the Authority, all
3 taxes and penalties collected hereunder for deposit in a
4 trust fund outside the State Treasury. On or before the 25th
5 day of each calendar month, the Department shall certify to
6 the Comptroller the amount to be paid to or on behalf of the
7 Authority from amounts collected hereunder by the Department,
8 and deposited into such trust fund during the second
9 preceding calendar month. The amount to be paid to or on
10 behalf of the Authority shall be the amount (not including
11 credit memoranda) collected hereunder during such second
12 preceding calendar month by the Department, less an amount
13 equal to the amount of refunds authorized during such second
14 preceding calendar month by the Department on behalf of the
15 Authority, and less 4% of such balance, which sum shall be
16 retained by the State Treasurer to cover the costs incurred
17 by the Department in administering and enforcing the
18 provisions of this Section, as provided herein. Each such
19 monthly certification by the Department shall also certify to
20 the Comptroller the amount to be so retained by the State
21 Treasurer for payment into the General Revenue Fund of the
22 State Treasury.
23 Each monthly certification by the Department shall
24 certify, of the amount paid to or on behalf of the Authority,
25 (i) the portion to be paid to the Authority and (ii) the
26 portion to be paid into the General Revenue Fund of the State
27 Treasury on behalf of the Authority as repayment of amounts
28 advances to the Authority pursuant to appropriation from the
29 Illinois Sports Facilities Fund.
30 With respect to each State fiscal year, of the total
31 amount to be paid to or on behalf of the Authority, the
32 Department shall certify that payments shall first be made
33 directly to the Authority in an amount equal to any
34 difference between the annual amount certified by the
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1 Chairman of the Authority pursuant to Section 8.25-4 of the
2 State Finance Act and the amount appropriated to the
3 Authority from the Illinois Sports Facilities Fund. Next,
4 the Department shall certify that payment shall be made into
5 the General Revenue Fund of the State Treasury in an amount
6 equal to the difference between (i) the lesser of (x) the
7 amount appropriated from the Illinois Sports Facilities Fund
8 to the Authority and (y) the annual amount certified by the
9 Chairman of the Authority pursuant to Section 8.25-4 of the
10 State Finance Act and (ii) $10,000,000. The Department
11 shall certify that all additional amounts shall be paid to
12 the Authority and used for its corporate purposes.
13 Within 10 days after receipt, by the Comptroller, of the
14 Department's monthly certification of amounts to be paid to
15 or on behalf of the Authority and amounts to be paid into the
16 General Revenue Fund, the Comptroller shall cause the
17 warrants to be drawn for the respective amounts in accordance
18 with the directions contained in such certification.
19 Amounts collected by the Department and paid to the
20 Authority pursuant to this Section shall be used for the
21 corporate purposes of the Authority. On June 15, 1992 and on
22 each June 15 thereafter, the Authority shall repay to the
23 State Treasurer all amounts paid to it under this Section and
24 otherwise remaining available to the Authority after
25 providing for (i) payment of principal and interest on, and
26 other payments related to, its obligations issued or to be
27 issued under Section 13 of the Act, including any deposits
28 required to reserve funds created under any indenture or
29 resolution authorizing issuance of the obligations and
30 payments to providers of credit enhancement, (ii) payment of
31 obligations under the provisions of any management agreement
32 with respect to a facility or facilities owned by the
33 Authority, and payment of other capital and operating
34 expenses of the Authority, including any deposits required to
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1 reserve funds created for repair and replacement of capital
2 assets and to meet the obligations of the Authority under any
3 management agreement. Amounts repaid by the Authority to the
4 State Treasurer hereunder shall be treated as repayment of
5 amounts deposited into the Illinois Sports Facilities Fund
6 and credited to the Subsidy Account and used for the
7 corporate purposes of the Authority. The State Treasurer
8 shall deposit the lesser of $5,000,000 or one-half of the
9 amount received into the International Tourism General
10 Revenue Fund and shall deposit the balance into the trust
11 fund established outside the State Treasury under subsection
12 (g) of Section 13 of the Metropolitan Pier and Exposition
13 Authority Act.
14 Nothing in this Section shall be construed to authorize
15 the Authority to impose a tax upon the privilege of engaging
16 in any business which under the constitution of the United
17 States may not be made the subject of taxation by this State.
18 An ordinance or resolution imposing or discontinuing a
19 tax hereunder or effecting a change in the rate thereof shall
20 be effective on the first day of the second calendar month
21 next following the month in which the ordinance or resolution
22 is passed.
23 If the Authority levies a tax authorized by this Section
24 it shall transmit to the Department of Revenue not later than
25 5 days after the adoption of the ordinance or resolution a
26 certified copy of the ordinance or resolution imposing such
27 tax whereupon the Department of Revenue shall proceed to
28 administer and enforce this Section on behalf of the
29 Authority. Upon a change in rate of a tax levied hereunder,
30 or upon the discontinuance of the tax, the Authority shall
31 not later than 5 days after the effective date of the
32 ordinance or resolution discontinuing the tax or effecting a
33 change in rate transmit to the Department of Revenue a
34 certified copy of the ordinance or resolution effecting such
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1 change or discontinuance.
2 (Source: P.A. 87-733.)
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