HB3729 Engrossed

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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    (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 
 


 






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the hotel business.

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(Source: P.A. 95-967, eff. 9-23-08.)