Sen. Matt Murphy
Filed: 5/15/2009
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1 | AMENDMENT TO HOUSE BILL 3729
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2 | AMENDMENT NO. ______. Amend House Bill 3729 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 5. The Illinois Municipal Code is amended by | ||||||
5 | changing Section 8-3-14 as follows:
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6 | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
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7 | Sec. 8-3-14. Municipal hotel operators' occupation tax. | ||||||
8 | (a) The corporate authorities of any municipality may | ||||||
9 | impose a
tax upon all persons engaged in such municipality in | ||||||
10 | the business of
renting, leasing or letting rooms in a hotel, | ||||||
11 | as defined in "The Hotel
Operators' Occupation Tax Act," at a | ||||||
12 | rate not to exceed 6% in the City of East Peoria and in the | ||||||
13 | Village of Morton and 5% in all other municipalities of the | ||||||
14 | gross
rental receipts from such renting, leasing or letting, | ||||||
15 | excluding, however,
from gross rental receipts, the proceeds of | ||||||
16 | such renting, leasing or
letting to permanent residents of that |
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1 | hotel and proceeds from the tax
imposed under subsection (c) of | ||||||
2 | Section 13 of the Metropolitan Pier and
Exposition Authority | ||||||
3 | Act, and may provide for the administration and
enforcement of | ||||||
4 | the tax, and for the collection thereof from the persons
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5 | subject to the tax, as the corporate authorities determine to | ||||||
6 | be necessary
or practicable for the effective administration of | ||||||
7 | the tax.
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8 | (b) Persons subject to any tax imposed pursuant to | ||||||
9 | authority
granted by this Section may reimburse themselves for | ||||||
10 | their tax
liability for such tax by separately stating such tax | ||||||
11 | as an
additional charge, which charge may be stated in | ||||||
12 | combination,
in a single amount, with State tax imposed under | ||||||
13 | "The Hotel
Operators' Occupation Tax Act".
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14 | (c) Nothing in this Section shall be construed to authorize | ||||||
15 | a
municipality to impose a tax upon the privilege of engaging | ||||||
16 | in
any business which under the constitution of the United | ||||||
17 | States
may not be made the subject of taxation by this State.
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18 | (d) Except as provided in subsection (e), the The amounts | ||||||
19 | collected by any municipality pursuant to this Section shall
be | ||||||
20 | expended by the municipality solely to promote tourism and | ||||||
21 | conventions
within that municipality or otherwise to attract | ||||||
22 | nonresident overnight
visitors to the municipality.
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23 | (e) In a county with a population of 3,000,000 or more | ||||||
24 | inhabitants, any municipality that has a local tourism and | ||||||
25 | convention bureau, certified by the State prior to January 1, | ||||||
26 | 1991, that is a department of the municipality staffed with at |
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1 | least one full-time paid employee of the municipality whose | ||||||
2 | sole function is to promote tourism development within the | ||||||
3 | bureau's designated service area may expend the amounts | ||||||
4 | collected pursuant to this Section for any municipal purpose | ||||||
5 | including, but not limited to, promoting tourism and | ||||||
6 | conventions within the municipality. | ||||||
7 | (f) If the corporate authorities of any municipality use | ||||||
8 | the amounts collected pursuant to subsection (e) for purposes | ||||||
9 | other than promoting tourism within the municipality, then the | ||||||
10 | corporate authorities must enact an ordinance authorizing such | ||||||
11 | use of the funds before the approval of the municipality's | ||||||
12 | annual budget or appropriation ordinance, as applicable. | ||||||
13 | (g) No funds received pursuant to this Section shall be | ||||||
14 | used to advertise for
or otherwise promote new competition in | ||||||
15 | the hotel business.
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16 | (Source: P.A. 95-967, eff. 9-23-08.)".
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