100TH GENERAL ASSEMBLY
State of Illinois
2017 and 2018
HB3049
 
Introduced , by Rep. Mike Fortner
 
SYNOPSIS AS INTRODUCED:
 

 
  
35 ILCS 145/2  from Ch. 120, par. 481b.32

     Amends the Hotel Operators' Occupation Tax Act.  Provides that a corporate entity that occupies a room shall not be considered a "permanent resident" unless the same person or persons occupying the room have exclusive use of the room for at least 90 consecutive days.  Effective immediately.
  


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A BILL FOR
 

  
HB3049LRB100 10563 HLH 20780 b


  
1    AN ACT concerning revenue.
  
 
2    Be it enacted by the People of the State of Illinois,
 
3represented in the General Assembly:
  
 
 
4    Section 5. The Hotel Operators' Occupation Tax Act is 
5amended  by changing Section 2 as follows:
 



6    (35 ILCS 145/2)  (from Ch. 120, par. 481b.32)



7    Sec. 2. As used in this Act, unless the context otherwise 
8requires: 


9        (1) "Hotel" means any building or buildings in which 
10    the public may,
for a consideration, obtain living 
11    quarters, sleeping or housekeeping
accommodations. The 
12    term includes inns, motels, tourist homes or courts,

13    lodging houses, rooming houses and apartment houses.


14        (2) "Operator" means any person operating a hotel.


15        (3) "Occupancy" means the use or possession, or the 
16    right to the use
or possession, of any room or rooms in a 
17    hotel for any purpose, or the
right to the use or 
18    possession of the furnishings or to the services and

19    accommodations accompanying the use and possession of the 
20    room or rooms.


21        (4) "Room" or "rooms" means any living quarters, 
22    sleeping or
housekeeping accommodations.


23        (5) "Permanent resident" means any person who occupied 
 
 
HB3049- 2 -LRB100 10563 HLH 20780 b

1    or has the
right to occupy any room or rooms, regardless of 
2    whether or not it is the
same room or rooms, in a hotel for 
3    at least 30 consecutive days. A corporate entity that 
4    occupies a room shall not be considered a "permanent 
5    resident" unless the same person or persons occupying the 
6    room have exclusive use of the room for at least 90 
7    consecutive days. 


8        (6) "Rent" or "rental" means the consideration 
9    received for
occupancy, valued in money, whether received 
10    in money or otherwise,
including all receipts, cash, 
11    credits and property or services of any
kind or nature.


12        (7) "Department" means the Department of Revenue.


13        (8) "Person" means any natural individual, firm, 
14    partnership,
association, joint stock company, joint 
15    adventure, public or private
corporation, limited 
16    liability company, or a receiver, executor, trustee,

17    guardian or other representative appointed by order of any 
18    court.

19(Source: P.A. 87-951; 88-480.)

 
 
20    Section 99. Effective date. This Act takes effect upon 
21becoming law.