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HB3729 Engrossed |
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LRB096 09408 RLJ 19565 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Illinois Municipal Code is amended by |
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| changing Section 8-3-14 as follows:
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| (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
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| Sec. 8-3-14. Municipal hotel operators' occupation tax. |
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| (a) The corporate authorities of any municipality may |
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| impose a
tax upon all persons engaged in such municipality in |
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| the business of
renting, leasing or letting rooms in a hotel, |
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| as defined in "The Hotel
Operators' Occupation Tax Act," at a |
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| rate not to exceed 6% in the City of East Peoria and in the |
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| Village of Morton and 5% in all other municipalities of the |
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| gross
rental receipts from such renting, leasing or letting, |
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| excluding, however,
from gross rental receipts, the proceeds of |
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| such renting, leasing or
letting to permanent residents of that |
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| hotel and proceeds from the tax
imposed under subsection (c) of |
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| Section 13 of the Metropolitan Pier and
Exposition Authority |
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| Act, and may provide for the administration and
enforcement of |
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| the tax, and for the collection thereof from the persons
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| subject to the tax, as the corporate authorities determine to |
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| be necessary
or practicable for the effective administration of |
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| the tax.
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HB3729 Engrossed |
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LRB096 09408 RLJ 19565 b |
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| (b) Persons subject to any tax imposed pursuant to |
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| authority
granted by this Section may reimburse themselves for |
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| their tax
liability for such tax by separately stating such tax |
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| as an
additional charge, which charge may be stated in |
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| combination,
in a single amount, with State tax imposed under |
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| "The Hotel
Operators' Occupation Tax Act".
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| (c) Nothing in this Section shall be construed to authorize |
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| a
municipality to impose a tax upon the privilege of engaging |
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| in
any business which under the constitution of the United |
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| States
may not be made the subject of taxation by this State.
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| (d) Except as provided in subsection (e), the The amounts |
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| collected by any municipality pursuant to this Section shall
be |
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| expended by the municipality solely to promote tourism and |
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| conventions
within that municipality or otherwise to attract |
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| nonresident overnight
visitors to the municipality.
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| (e) In a county with a population of 3,000,000 or more |
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| inhabitants, any city that has a local tourism and convention |
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| bureau, certified by the State prior to January 1, 1991, that |
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| is a department of the city staffed with at least one full-time |
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| paid employee of the city whose sole function is to promote |
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| tourism development within the bureau's designated service |
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| area may expend the amounts collected pursuant to this Section |
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| for any municipal purpose including, but not limited to, |
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| promoting tourism and conventions within the city. |
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| (f) No funds received pursuant to this Section shall be |
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| used to advertise for
or otherwise promote new competition in |