093_HB1742eng HB1742 Engrossed LRB093 04797 MKM 04853 b 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 8-3-13 as follows: 6 (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13) 7 Sec. 8-3-13. The corporate authorities of any Illinois 8 municipality containing 500,000 or more inhabitants may 9 impose a tax prior to July 1, 1969, upon all persons engaged 10 in the municipality in the business of renting, leasing or 11 letting rooms in a hotel, as defined in the Hotel Operators' 12 Occupation Tax Act, at a rate not to exceed 1% of the gross 13 rental receipts from the renting, leasing or letting, 14 excluding, however, from gross rental receipts, the proceeds 15 of the renting, leasing or letting to permanent residents of 16 that hotel and proceeds from the tax imposed under subsection 17 (c) of Section 13 of the Metropolitan Pier and Exposition 18 Authority Act. 19 The tax imposed by a municipality under this Section and 20 all civil penalties that may be assessed as an incident 21 thereof shall be collected and enforced by the State 22 Department of Revenue. The certificate of registration that 23 is issued by the Department to a lessor under the Hotel 24 Operators' Occupation Tax Act shall permit the registrant to 25 engage in a business that is taxable under any ordinance or 26 resolution enacted under this Section without registering 27 separately with the Department under the ordinance or 28 resolution or under this Section. The Department shall have 29 full power to administer and enforce this Section; to collect 30 all taxes and penalties due hereunder; to dispose of taxes 31 and penalties so collected in the manner provided in this HB1742 Engrossed -2- LRB093 04797 MKM 04853 b 1 Section; and to determine all rights to credit memoranda 2 arising on account of the erroneous payment of tax or penalty 3 hereunder. In the administration of and compliance with this 4 Section, the Department and persons who are subject to this 5 Section shall have the same rights, remedies, privileges, 6 immunities, powers and duties, and be subject to the same 7 conditions, restrictions, limitations, penalties and 8 definitions of terms, and employ the same modes of procedure, 9 as are prescribed in the Hotel Operators' Occupation Tax Act 10 and the Uniform Penalty and Interest Act, as fully as if the 11 provisions contained in those Acts were set forth herein. 12 Whenever the Department determines that a refund should 13 be made under this Section to a claimant instead of issuing a 14 credit memorandum, the Department shall notify the State 15 Comptroller, who shall cause the warrant to be drawn for the 16 amount specified, and to the person named, in the 17 notification from the Department. The refund shall be paid by 18 the State Treasurer out of the Illinois tourism tax fund. 19 Persons subject to any tax imposed under authority 20 granted by this Section may reimburse themselves for their 21 tax liability for that tax by separately stating the tax as 22 an additional charge, which charge may be stated in 23 combination, in a single amount, with State tax imposed under 24 the Hotel Operators' Occupation Tax Act. 25 The Department shall forthwith pay over to the State 26 Treasurer, ex-officio, as trustee, all taxes and penalties 27 collected hereunder. On or before the 25th day of each 28 calendar month, the Department shall prepare and certify to 29 the Comptroller the disbursement of stated sums of money to 30 named municipalities from which lessors have paid taxes or 31 penalties hereunder to the Department during the second 32 preceding calendar month. The amount to be paid to each 33 municipality shall be the amount (not including credit 34 memoranda) collected hereunder during the second preceding HB1742 Engrossed -3- LRB093 04797 MKM 04853 b 1 calendar month by the Department, and not including an amount 2 equal to the amount of refunds made during the second 3 preceding calendar month by the Department on behalf of the 4 municipality, less 4% of the balance, which sum shall be 5 retained by the State Treasurer to cover the costs incurred 6 by the Department in administering and enforcing the 7 provisions of this Section, as provided herein. The 8 Department, at the time of each monthly disbursement to the 9 municipalities, shall prepare and certify to the Comptroller 10 the amount so retained by the State Treasurer, which shall be 11 paid into the General Revenue Fund of the State Treasury. 12 Within 10 days after receipt by the Comptroller of the 13 disbursement certification to the municipalities and the 14 General Revenue Fund provided for in this Section to be given 15 to the Comptroller by the Department, the Comptroller shall 16 cause the warrants to be drawn for the respective amounts in 17 accordance with the directions contained in the 18 certification. 19 Nothing in this Section shall be construed to authorize a 20 municipality to impose a tax upon the privilege of engaging 21 in any business that, under the Constitution of the United 22 States, may not be made the subject of taxation by this 23 State. 24 An ordinance or resolution imposing a tax hereunder or 25 effecting a change in the rate thereof shall be effective on 26 the first day of the calendar month next following the 27 expiration of the publication period provided in Section 28 1-2-4 in respect to municipalities governed by that Section. 29 The corporate authorities of any municipality that levies 30 a tax authorized by this Section shall transmit to the 31 Department of Revenue on or not later than 5 days after the 32 effective date of the ordinance or resolution a certified 33 copy of the ordinance or resolution imposing the tax; 34 whereupon, the Department of Revenue shall proceed to HB1742 Engrossed -4- LRB093 04797 MKM 04853 b 1 administer and enforce this Section on behalf of the 2 municipality as of the effective date of the ordinance or 3 resolution. Upon a change in rate of a tax levied hereunder, 4 or upon the discontinuance of the tax, the corporate 5 authorities of the municipality shall, on or not later than 5 6 days after the effective date of the ordinance or resolution 7 discontinuing the tax or effecting a change in rate, transmit 8 to the Department of Revenue a certified copy of the 9 ordinance or resolution effecting the change or 10 discontinuance. The amounts disbursed to any municipality 11 under this Section shall be expended by the municipality 12 solely to promote tourism, conventions and other special 13 events within that municipality or otherwise to attract 14 nonresidents to visit the municipality. 15 Any municipality receiving and disbursing money under 16 this Section shall report on or before the first Monday in 17 January of each year to the Advisory Committee of the 18 Illinois Tourism Promotion Fund, created by Section 12 of the 19 Illinois Promotion Act. The reports shall specify the 20 purposes for which the disbursements were made and shall 21 contain detailed amounts of all receipts and disbursements 22 under this Section. 23 This Section may be cited as the Tourism, Conventions and 24 Other Special Events Promotion Act of 1967. 25 (Source: P.A. 87-205; 87-733; 87-895.)