|
| | SB0161 Engrossed | | LRB097 06102 HLH 46175 b |
|
|
| 1 | | AN ACT concerning revenue.
|
| 2 | | Be it enacted by the People of the State of Illinois,
|
| 3 | | represented in the General Assembly:
|
| 4 | | Section 5. The Service Occupation Tax Act is amended by |
| 5 | | adding Section 2e as follows:
|
| 6 | | (35 ILCS 115/2e new) |
| 7 | | Sec. 2e. No tax imposed on rental of rooms or equipment. |
| 8 | | Beginning on the first day of the first month to occur not less |
| 9 | | than 90 days after the effective date of this amendatory Act of |
| 10 | | the 97th General Assembly, each serviceman who is engaged in |
| 11 | | the rental of banquet, meeting, or conference rooms shall |
| 12 | | separately state the selling price of any food or beverages |
| 13 | | sold incident to the rental of the room, not including |
| 14 | | gratuities or mandatory service charges. The tax shall be |
| 15 | | imposed under this Act only on the sale of food, beverages, or |
| 16 | | other tangible personal property and not on the rental of the |
| 17 | | room or associated equipment.
|
| 18 | | Section 10. The Retailers' Occupation Tax Act is amended by |
| 19 | | adding Section 2-67 as follows:
|
| 20 | | (35 ILCS 120/2-67 new) |
| 21 | | Sec. 2-67. No tax imposed on rental of rooms or equipment. |