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| 1 | AN ACT concerning local government.
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| 2 | Be it enacted by the People of the State of Illinois,
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| 3 | represented in the General Assembly:
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| 4 | Section 5. The Illinois Municipal Code is amended by | ||||||
| 5 | changing Section 8-3-14 and by adding Section 8-3-14a as | ||||||
| 6 | follows:
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| 7 | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
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| 8 | Sec. 8-3-14. Municipal hotel operators' occupation tax. | ||||||
| 9 | The corporate authorities of any municipality may impose a
tax | ||||||
| 10 | upon all persons engaged in such municipality in the business | ||||||
| 11 | of
renting, leasing or letting rooms in a hotel, as defined in | ||||||
| 12 | "The Hotel
Operators' Occupation Tax Act," at a rate not to | ||||||
| 13 | exceed 6% in the City of East Peoria and in the Village of | ||||||
| 14 | Morton and 5% in all other municipalities of the gross
rental | ||||||
| 15 | receipts from such renting, leasing or letting, excluding, | ||||||
| 16 | however,
from gross rental receipts, the proceeds of such | ||||||
| 17 | renting, leasing or
letting to permanent residents of that | ||||||
| 18 | hotel and proceeds from the tax
imposed under subsection (c) of | ||||||
| 19 | Section 13 of the Metropolitan Pier and
Exposition Authority | ||||||
| 20 | Act, and may provide for the administration and
enforcement of | ||||||
| 21 | the tax, and for the collection thereof from the persons
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| 22 | subject to the tax, as the corporate authorities determine to | ||||||
| 23 | be necessary
or practicable for the effective administration of | ||||||
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| 1 | the tax. The municipality may not impose a tax under this | ||||||
| 2 | Section if it imposes a tax under Section 8-3-14a.
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| 3 | Persons subject to any tax imposed pursuant to authority
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| 4 | granted by this Section may reimburse themselves for their tax
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| 5 | liability for such tax by separately stating such tax as an
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| 6 | additional charge, which charge may be stated in combination,
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| 7 | in a single amount, with State tax imposed under "The Hotel
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| 8 | Operators' Occupation Tax Act".
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| 9 | Nothing in this Section shall be construed to authorize a
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| 10 | municipality to impose a tax upon the privilege of engaging in
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| 11 | any business which under the constitution of the United States
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| 12 | may not be made the subject of taxation by this State.
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| 13 | The amounts collected by any municipality pursuant to this | ||||||
| 14 | Section shall
be expended by the municipality solely to promote | ||||||
| 15 | tourism and conventions
within that municipality or otherwise | ||||||
| 16 | to attract nonresident overnight
visitors to the municipality.
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| 17 | No funds received pursuant to this Section shall be used to | ||||||
| 18 | advertise for
or otherwise promote new competition in the hotel | ||||||
| 19 | business.
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| 20 | (Source: P.A. 95-967, eff. 9-23-08.)
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| 21 | (65 ILCS 5/8-3-14a new) | ||||||
| 22 | Sec. 8-3-14a. Municipal hotel use tax. | ||||||
| 23 | (a) The corporate authorities of any municipality may | ||||||
| 24 | impose a
tax upon the privilege of renting or leasing rooms in | ||||||
| 25 | a hotel within the municipality at a rate not to exceed 5% of | ||||||
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| 1 | the rental or lease payment. The corporate authorities may | ||||||
| 2 | provide for the administration and
enforcement of the tax and | ||||||
| 3 | for the collection thereof from the persons
subject to the tax, | ||||||
| 4 | as the corporate authorities determine to be necessary
or | ||||||
| 5 | practical for the effective administration of the tax. | ||||||
| 6 | (b) Each hotel in the municipality shall collect the tax | ||||||
| 7 | from the person making the rental or lease payment at the time | ||||||
| 8 | that the payment is tendered to the hotel. The hotel shall, as | ||||||
| 9 | trustee, remit the tax to the municipality. | ||||||
| 10 | (c) The tax authorized under this Section does not apply to | ||||||
| 11 | any rental or lease payment by a permanent resident of that | ||||||
| 12 | hotel or to any payment made to any hotel that is subject to | ||||||
| 13 | the tax
imposed under subsection (c) of Section 13 of the | ||||||
| 14 | Metropolitan Pier and
Exposition Authority Act. A municipality | ||||||
| 15 | may not impose a tax under this Section if it imposes a tax | ||||||
| 16 | under Section 8-3-14. Nothing in this Section may be construed | ||||||
| 17 | to authorize a
municipality to impose a tax upon the privilege | ||||||
| 18 | of engaging in
any business that under the Constitution of the | ||||||
| 19 | United States
may not be made the subject of taxation by this | ||||||
| 20 | State. | ||||||
| 21 | (d) The moneys collected by a municipality under this | ||||||
| 22 | Section may
be expended solely to promote tourism and | ||||||
| 23 | conventions
within that municipality or otherwise to attract | ||||||
| 24 | nonresident overnight
visitors to the municipality. No moneys | ||||||
| 25 | received under this Section may be used to advertise for
or | ||||||
| 26 | otherwise promote new competition in the hotel business. | ||||||
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| 1 | (e) As used in this Section, "hotel" has the meaning set | ||||||
| 2 | forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
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| 3 | Section 99. Effective date. This Act takes effect upon | ||||||
| 4 | becoming law.
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