Sen. Sara Feigenholtz
Filed: 1/5/2023
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1 | AMENDMENT TO HOUSE BILL 268
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2 | AMENDMENT NO. ______. Amend House Bill 268 by replacing | ||||||
3 | everything after the enacting clause with the following:
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4 | "Section 1. Short title. This Act may be cited as the | ||||||
5 | Tourism Preservation and Sustainability District Act. | ||||||
6 | Section 5. Definitions.
As used in this Act: | ||||||
7 | "Benefit zone" means a zone (i) located within a district, | ||||||
8 | (ii) established by the governing body of the district based | ||||||
9 | upon the degree of benefit derived from the services to be | ||||||
10 | provided within the zone, and (iii) in which the governing | ||||||
11 | body may impose unique transaction charges based on the degree | ||||||
12 | of benefit intended to be provided. | ||||||
13 | "Business owner" means a hotel owner or the hotel owner's | ||||||
14 | representative. | ||||||
15 | "Clerk" means the clerk of a governing body or, if the | ||||||
16 | governing body has no clerk, the individual designated as the |
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1 | clerk by the governing body. | ||||||
2 | "District" means a tourism preservation and sustainability | ||||||
3 | district created under this Act. | ||||||
4 | "Governing body" means the legislative body of a | ||||||
5 | governmental unit that establishes a district by resolution of | ||||||
6 | intent and ordinance under this Act. | ||||||
7 | "Governmental unit" means a municipality, county, or | ||||||
8 | township located in whole or part within the district. | ||||||
9 | "Hotel" means any building or buildings in which the | ||||||
10 | public may, for consideration, obtain living quarters or | ||||||
11 | sleeping or housekeeping accommodations that will benefit from | ||||||
12 | a district's services or improvements. "Hotel" includes, but | ||||||
13 | is not limited to, inns, motels, tourist homes or courts, | ||||||
14 | lodging houses, rooming houses, retreat centers, conference | ||||||
15 | centers, and hunting lodges. "Hotel" does not include a | ||||||
16 | short-term rental. | ||||||
17 | "Improvement" means the acquisition, construction, | ||||||
18 | installation, or maintenance of any tangible property that has | ||||||
19 | an estimated useful life of 5 years or more and that is | ||||||
20 | reasonably related to the enhancement of tourism. | ||||||
21 | "Local tourism and convention bureau" means either a unit | ||||||
22 | of local government or a nonprofit corporation (i) that has as | ||||||
23 | its sole purpose the promotion of tourism; (ii) that is | ||||||
24 | operating with a paid, full-time staff; (iii) that receives | ||||||
25 | local hotel or motel tax receipts from one or more | ||||||
26 | municipalities or counties; (iv) that represents one or more |
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1 | municipalities or counties; and (v) that either is recognized | ||||||
2 | by the Department of Commerce and Economic Opportunity as a | ||||||
3 | certified local tourism and convention bureau or has been in | ||||||
4 | legal existence as a nonprofit corporation for a minimum of | ||||||
5 | two years before contracting with a governmental unit to | ||||||
6 | implement services and improvements in a district. | ||||||
7 | "Services" means marketing, promotions, sales efforts, | ||||||
8 | events, and other activities that are reasonably related to | ||||||
9 | the enhancement of tourism. | ||||||
10 | "Short-term rental" means a single-family dwelling or a | ||||||
11 | residential dwelling unit in a multi-unit apartment structure, | ||||||
12 | condominium, cooperative, timeshare, or similar joint property | ||||||
13 | ownership arrangement that is rented for a fee for less than 30 | ||||||
14 | consecutive days. "Short-term rental" includes a dwelling unit | ||||||
15 | rented for business travel or recreation. | ||||||
16 | "Tourism" means travel by either State residents or | ||||||
17 | out-of-state visitors traveling away from home overnight in | ||||||
18 | paid accommodations or on day trips to places away from the | ||||||
19 | resident's or visitor's home. | ||||||
20 | "Transaction charge" means a special charge that is | ||||||
21 | imposed upon a hotel in a district that is either a fixed | ||||||
22 | dollar or percentage rate per hotel room per night. | ||||||
23 | Section 10. Petition and resolution of intent to create a | ||||||
24 | district. | ||||||
25 | (a) To initiate the process of creating a district, |
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1 | business owners must file a written petition with the clerk of | ||||||
2 | a governmental unit in which the proposed district lies. The | ||||||
3 | petition must include a summary of the district plan, which | ||||||
4 | shall include all of the following: | ||||||
5 | (1) the name of the district; | ||||||
6 | (2) a map showing the boundaries of the district, | ||||||
7 | which need not be contiguous but shall not encompass more | ||||||
8 | than 6 counties; | ||||||
9 | (3) the initial and maximum rates of the transaction | ||||||
10 | charge for hotels within the boundaries of the district; | ||||||
11 | (4) the length of the proposed term of the district, | ||||||
12 | not to exceed 5 years upon formation or 10 additional | ||||||
13 | years upon each renewal; | ||||||
14 | (5) a brief description of the services and | ||||||
15 | improvements proposed to be provided by the local tourism | ||||||
16 | and convention bureau; | ||||||
17 | (6) information specifying where the complete district | ||||||
18 | plan can be obtained by the governing body; and | ||||||
19 | (7) information specifying that the complete district | ||||||
20 | plan shall be furnished to the governing body upon | ||||||
21 | request. | ||||||
22 | The business owners that file the petition under | ||||||
23 | subsection (a) must certify on the petition that they believe | ||||||
24 | they will pay more than 50% of the transaction charges | ||||||
25 | proposed to be levied by the district, as determined by the | ||||||
26 | last 12 months of State hotel operators' occupation taxes paid |
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1 | preceding the date of the petition, for the proposed district. | ||||||
2 | Petitions may be filed with a county clerk only if more | ||||||
3 | than 50% of the land within the county is included in the | ||||||
4 | district. | ||||||
5 | (b) Within 60 days after the filing of the written | ||||||
6 | petition under subsection (a), the governing body may adopt a | ||||||
7 | resolution that expresses the intention to create the district | ||||||
8 | proposed in the written petition. The resolution of intent | ||||||
9 | shall include the following information: | ||||||
10 | (1) the name of the district; | ||||||
11 | (2) a description of the boundaries of the district, | ||||||
12 | which need not be contiguous but shall not encompass more | ||||||
13 | than 6 counties; | ||||||
14 | (3) the initial and maximum rates of the transaction | ||||||
15 | charge for hotels within the boundaries of the district; | ||||||
16 | (4) the length of the proposed term of the district, | ||||||
17 | not to exceed 5 years upon formation or up to 10 additional | ||||||
18 | years upon each renewal; | ||||||
19 | (5) a brief description of the services and | ||||||
20 | improvements proposed to be provided by the district; | ||||||
21 | (6) the time and place of a public hearing on the | ||||||
22 | formation of the proposed district; and | ||||||
23 | (7) a statement that any hotel proposed to be subject | ||||||
24 | to a transaction charge has the opportunity to be heard at | ||||||
25 | the public hearing regarding the district formation and an | ||||||
26 | opportunity to file objections to the district formation |
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1 | with the clerk at any time prior to the conclusion of the | ||||||
2 | public hearing. | ||||||
3 | Section 15. District plan. A district plan shall be | ||||||
4 | prepared by the business owners who submitted the petition | ||||||
5 | under Section 10 before the public hearing on the proposed | ||||||
6 | district. The district plan shall include or identify the | ||||||
7 | following: | ||||||
8 | (1) the estimated annual budget of the district, which may | ||||||
9 | include specific allocations to expedite the recovery of the | ||||||
10 | tourism industry; | ||||||
11 | (2) the initial and maximum rates of the transaction | ||||||
12 | charge for each business that will be subject to the | ||||||
13 | transaction charge, in sufficient detail for each of those | ||||||
14 | business owners to estimate the amount of transaction charges | ||||||
15 | for which each hotel would be responsible; | ||||||
16 | (3) the method for calculating the transaction charge; | ||||||
17 | (4) a statement that, after the first imposition of a | ||||||
18 | transaction charge within the district, the transaction charge | ||||||
19 | may continue to be imposed until the end of the district's term | ||||||
20 | without the requirement of an additional public hearing if the | ||||||
21 | transaction charge rate does not exceed the rate specified in | ||||||
22 | the district plan; | ||||||
23 | (5) the frequency and manner that the governmental unit | ||||||
24 | shall collect the transaction charges; | ||||||
25 | (6) the frequency and manner that the governmental unit |
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1 | shall remit the transaction charges to the local tourism and | ||||||
2 | convention bureau; | ||||||
3 | (7) the name of the district; | ||||||
4 | (8) the manner by which a business owner may contest the | ||||||
5 | calculation of the transaction charge; | ||||||
6 | (9) the amount or rate of penalties and interest | ||||||
7 | applicable to delinquent payments, if any, and the method of | ||||||
8 | collection of penalties and interest; | ||||||
9 | (10) a description of the proposed services and | ||||||
10 | improvements to be provided; | ||||||
11 | (11) a map that depicts the district's proposed boundaries | ||||||
12 | but need not depict every hotel; | ||||||
13 | (12) a map showing the district's benefit zones, if any; | ||||||
14 | (13) a statement that a hotel may pass a transaction | ||||||
15 | charge onto customers and the specific title to be used when | ||||||
16 | the transaction charge is passed on to the customer; | ||||||
17 | (14) the name and general structure of the local tourism | ||||||
18 | and convention bureau proposed to receive and use the revenues | ||||||
19 | of the transaction charges for the proposed services and | ||||||
20 | improvements; and | ||||||
21 | (15) the term of the district, which shall not exceed 5 | ||||||
22 | years upon formation or 10 additional years upon each renewal. | ||||||
23 | Section 20. Territory of other governmental units in a | ||||||
24 | district. | ||||||
25 | (a) Except as provided in subsection (b), if the proposed |
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1 | district's boundaries include territory of a governmental unit | ||||||
2 | other than the governmental unit in which the petition was | ||||||
3 | filed under Section 10, the governmental unit in which the | ||||||
4 | petition was filed must enter into an intergovernmental | ||||||
5 | agreement with the other governmental unit authorizing, on | ||||||
6 | mutually agreed terms, the governmental unit in which the | ||||||
7 | petition was filed to form or renew the district and to perform | ||||||
8 | any action authorized under this Act. | ||||||
9 | (b) If a petition under Section 10 is filed with the clerk | ||||||
10 | of a municipality and the proposed district boundaries do not | ||||||
11 | extend beyond the boundaries of the municipality, the | ||||||
12 | municipality may form or renew the district without an | ||||||
13 | intergovernmental agreement with a county or township that has | ||||||
14 | territory within the municipality. | ||||||
15 | If a petition under Section 10 is filed with the clerk of a | ||||||
16 | township and the proposed district boundaries do not extend | ||||||
17 | beyond the boundaries of the township, the township may form | ||||||
18 | or renew the district without an intergovernmental agreement | ||||||
19 | with the county in which the township lies, but the township | ||||||
20 | must enter into an intergovernmental agreement with any | ||||||
21 | municipality that has territory within the township. | ||||||
22 | If a petition under Section 10 is filed with the clerk of a | ||||||
23 | county and the proposed district boundaries are solely within | ||||||
24 | the county, the county may form or renew the district without | ||||||
25 | an intergovernmental agreement with any municipalities or | ||||||
26 | townships with territory within the county. If a petition |
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1 | under Section 10 is filed with the clerk of a county and the | ||||||
2 | proposed district boundaries includes portions of another | ||||||
3 | county, the county in which the petition was filed must only | ||||||
4 | enter into an intergovernmental agreement with the county or | ||||||
5 | counties in which the other territory is situated in order to | ||||||
6 | form or renew a district. | ||||||
7 | Section 25. Public hearing.
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8 | (a) The governing body shall hold a public hearing on the | ||||||
9 | proposed district at the day and time indicated in the | ||||||
10 | resolution of intent. The governing body shall give notice of | ||||||
11 | the public hearing by United States mail to each governmental | ||||||
12 | unit within the district and each business owner that may be | ||||||
13 | subjected to a transaction charge, based on the governmental | ||||||
14 | unit's most recent records. The notice shall include the | ||||||
15 | resolution of intent and the name, address, email address, and | ||||||
16 | phone number of the clerk of the governing body, and it shall | ||||||
17 | be mailed not less than 30 days before the public hearing. | ||||||
18 | (b) At the hearing, the governing body shall consider | ||||||
19 | public testimony regarding the proposed district. Any business | ||||||
20 | owner that may be subjected to a transaction charge may submit | ||||||
21 | a written objection to the formation of the district to the | ||||||
22 | clerk at any time before voting has begun on the formation | ||||||
23 | ordinance. If written objections are received from hotels that | ||||||
24 | would pay 50% or more of the proposed transaction charges in | ||||||
25 | the proposed district, as determined by the last 12 months of |
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1 | State hotel operators' occupation taxes paid preceding the | ||||||
2 | date of the petition, the hearing shall end and no further | ||||||
3 | proceedings to form a district may be undertaken by the | ||||||
4 | governmental unit for a period of one year from the date of the | ||||||
5 | hearing. | ||||||
6 | The hearing may be adjourned to another date without | ||||||
7 | further notice, other than a motion to be entered upon the | ||||||
8 | minutes fixing the time and place the governing body will | ||||||
9 | reconvene. | ||||||
10 | (c) At the public hearing, the governing body may remove | ||||||
11 | territory or hotels from the district that will not benefit | ||||||
12 | from the district's services or improvements, reduce a | ||||||
13 | transaction charge rate, or make administrative clarifications | ||||||
14 | to the district plan. | ||||||
15 | (d) If, at the conclusion of the public hearing, the clerk | ||||||
16 | determines that the written objections submitted under | ||||||
17 | subsection (b) do not represent hotels that would pay 50% or | ||||||
18 | more of the proposed transaction charges, as determined by the | ||||||
19 | last 12 months of State hotel operators' occupation taxes paid | ||||||
20 | preceding the date of the petition, then the governing body | ||||||
21 | may adopt an ordinance forming the district under Section 30.
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22 | Section 30. Formation ordinance; management of funds.
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23 | (a) The formation ordinance shall contain: | ||||||
24 | (1) the date the district is established; | ||||||
25 | (2) a reference to the district plan, which shall be |
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1 | on file and available for inspection with the clerk; | ||||||
2 | (3) a statement that the clerk determined that the | ||||||
3 | total amount of written objections received from hotels | ||||||
4 | that will be subjected to a transaction charge did not | ||||||
5 | represent hotels that would pay 50% or more of the | ||||||
6 | proposed transaction charges, as determined by the last 12 | ||||||
7 | months of State hotel operators' occupation taxes paid | ||||||
8 | preceding the date of the petition; | ||||||
9 | (4) the name of the district; | ||||||
10 | (5) the effective date of the transaction charge; | ||||||
11 | (6) the term of the district, not to exceed 5 years | ||||||
12 | upon formation or up to 10 additional years upon each | ||||||
13 | renewal; | ||||||
14 | (7) a description of the boundaries of the district, | ||||||
15 | which need not be contiguous but shall not encompass more | ||||||
16 | than 6 counties; | ||||||
17 | (8) the name of the local tourism and convention | ||||||
18 | bureau and authorization for the governmental unit to | ||||||
19 | remit the collected transaction charges to the local | ||||||
20 | tourism and convention bureau in exchange for the local | ||||||
21 | tourism and convention bureau providing services and | ||||||
22 | improvements; and | ||||||
23 | (9) the amount, if any, that the governmental unit | ||||||
24 | will retain of the total amount of transaction charges | ||||||
25 | collected to defray (in whole or in part) the governmental | ||||||
26 | unit's administrative costs related to the district, in an |
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1 | amount not more than 2% of the collected transaction | ||||||
2 | charges. | ||||||
3 | (b) Before a tourism and convention bureau may receive | ||||||
4 | transaction charges under this Act, the tourism and convention | ||||||
5 | bureau must be organized as follows: | ||||||
6 | (1) for a local tourism and convention bureau that is | ||||||
7 | a unit of local government that does not have a nonprofit | ||||||
8 | corporation existing on the date the formation ordinance | ||||||
9 | is adopted, the local tourism and convention bureau must | ||||||
10 | create a nonprofit corporation solely for purposes of this | ||||||
11 | Act and that corporation's certificate of incorporation or | ||||||
12 | bylaws must provide that the Board of Directors of the | ||||||
13 | nonprofit corporation must be composed of the business | ||||||
14 | owners subject to the transaction charge, or their | ||||||
15 | designees, and the Board of Directors shall be responsible | ||||||
16 | for managing funds raised by the district for the local | ||||||
17 | tourism and convention bureau, which shall fulfill the | ||||||
18 | obligations of the district plan; or | ||||||
19 | (2) for a local tourism and convention bureau that is | ||||||
20 | a nonprofit corporation, the local tourism and convention | ||||||
21 | bureau must create a committee composed of the business | ||||||
22 | owners subject to the transaction charge, or their | ||||||
23 | designees, and the committee shall be responsible for | ||||||
24 | managing funds raised by the district and fulfilling the | ||||||
25 | obligations of the district plan. |
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1 | Section 35. Baseline funding and services. The funds for | ||||||
2 | services and improvements that are provided to a local tourism | ||||||
3 | and convention bureau for purposes of this Act shall be | ||||||
4 | considered supplemental funding and services and shall not | ||||||
5 | supplant existing funding or services provided by the State or | ||||||
6 | any unit of local government. | ||||||
7 | Section 40. Annual report.
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8 | (a) Each year, a local tourism and convention bureau that | ||||||
9 | receives transaction charges shall submit to the governing | ||||||
10 | body a report of the bureau's activities and expenditures. The | ||||||
11 | report shall be submitted no later than 30 days after the | ||||||
12 | anniversary of the date upon which the transaction charge is | ||||||
13 | first imposed. The report shall include: | ||||||
14 | (1) a summary of the activities provided in the | ||||||
15 | previous year through use of the transaction charges; | ||||||
16 | (2) a summary of the expenditures for the previous | ||||||
17 | year showing the use of the transaction charges; | ||||||
18 | (3) the amount of any revenue from transaction charges | ||||||
19 | to be carried over from prior years; | ||||||
20 | (4) a list of the directors and officers of the local | ||||||
21 | tourism and convention bureau; and | ||||||
22 | (5) a list of the accomplishments, improvements, and | ||||||
23 | services attributable to the district.
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24 | (b) The governing body shall also submit to the Department | ||||||
25 | of Commerce and Economic Opportunity, no later than 60 days |
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1 | after the anniversary of the date upon which the transaction | ||||||
2 | charge is first imposed, the annual report provided by the | ||||||
3 | local tourism and convention bureau and a report of the amount | ||||||
4 | of total revenue received from the transaction charges and how | ||||||
5 | much the governmental unit, if any, withheld for | ||||||
6 | administrative costs related to the district under the | ||||||
7 | district plan. | ||||||
8 | Section 45. Modification.
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9 | (a) Upon a written request from business owners whose | ||||||
10 | hotels pay the majority of the transaction charges proposed to | ||||||
11 | be levied by a district, as determined by the last 12 months of | ||||||
12 | State and local taxes paid from the date of the written | ||||||
13 | request, the governing body of the district shall, after | ||||||
14 | providing notice, hold a public hearing as provided in Section | ||||||
15 | 25 for modifications to the district for any one or more of the | ||||||
16 | following purposes: | ||||||
17 | (1) to increase, in any year other than the initial | ||||||
18 | year, the rate of a transaction charge to an amount | ||||||
19 | exceeding the maximum rate described in the district plan; | ||||||
20 | (2) to change the boundaries of the district; or | ||||||
21 | (3) for any other purpose that is agreed to by the | ||||||
22 | governing body. | ||||||
23 | (b) Any modification shall be reflected in an updated | ||||||
24 | district plan to be on file and available for inspection with | ||||||
25 | the clerk.
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1 | (c) If the governmental unit is a county, the county may | ||||||
2 | not modify the district boundaries to include less than 50% of | ||||||
3 | the land within the county. | ||||||
4 | Section 50. Transaction charges; collection and | ||||||
5 | remittance.
Transaction charges paid by a hotel shall be | ||||||
6 | collected by the governmental unit that passed the ordinance | ||||||
7 | creating the district. The collected transaction charges shall | ||||||
8 | be remitted on a prompt basis by the governmental unit that | ||||||
9 | passed the ordinance creating the district to the local | ||||||
10 | tourism and convention bureau in accordance with the district | ||||||
11 | plan and the formation ordinance. During any period that the | ||||||
12 | governmental unit that passed the ordinance creating the | ||||||
13 | district may hold the collected transaction charges, the | ||||||
14 | governmental unit shall at all times maintain the collected | ||||||
15 | transaction charges in a specially designated fund segregated | ||||||
16 | from all other funds. | ||||||
17 | Collected transaction charges held by the governmental | ||||||
18 | unit that passed the ordinance creating the district may not | ||||||
19 | be commingled with other funds of the governmental unit or | ||||||
20 | units.
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21 | A transaction charge may not exceed 5% of the hotel room | ||||||
22 | rate per occupied hotel room per night and may not be imposed | ||||||
23 | upon any customer transactions at restaurants or for food, | ||||||
24 | drinks, or merchandise. In addition, a transaction charge may | ||||||
25 | not be charged for the rental of hotel rooms to a permanent |
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1 | occupant of a hotel. As used in this paragraph, "permanent | ||||||
2 | occupant" means a person or company that occupies or has the | ||||||
3 | right to occupy a hotel room for at least 30 consecutive days. | ||||||
4 | Section 55. Renewal.
Before a district's term expires, the | ||||||
5 | district may be renewed by following the petition process | ||||||
6 | outlined in Section 10, creating a new district plan under | ||||||
7 | Section 15, and adopting a new formation ordinance following | ||||||
8 | the procedures detailed in Sections 25, 30, and 35 on or before | ||||||
9 | the date the district's term expires. The governmental unit | ||||||
10 | that passed the ordinance creating the district must enter | ||||||
11 | into, amend, or extend all intergovernmental agreements, if | ||||||
12 | applicable, as required by Section 20 before renewing a | ||||||
13 | district. | ||||||
14 | If the district's term expires, any funds remaining from | ||||||
15 | transaction charges shall be used in accordance with the | ||||||
16 | district plan or refunded to the hotels in equal proportion to | ||||||
17 | the amount of transaction charges paid by each hotel. | ||||||
18 | Section 60. Termination.
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19 | (a) The governing body of a district may initiate | ||||||
20 | termination of the district by either of the following | ||||||
21 | methods: | ||||||
22 | (1) The governing body may hold a public hearing to | ||||||
23 | determine if there has been a violation of law, | ||||||
24 | malfeasance, or misappropriation of funds. |
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1 | (2) If written objections are filed with the clerk | ||||||
2 | from the business owners that, in the most recently | ||||||
3 | completed fiscal year, paid 50% or more of the transaction | ||||||
4 | charges or if, in the case of a district that has not | ||||||
5 | completed a fiscal year, written objections are received | ||||||
6 | from business owners that paid 50% or more of the | ||||||
7 | transaction charges following the initial imposition of | ||||||
8 | the transaction charges would be expected to pay, as | ||||||
9 | determined by the last 12 months of State hotel operators' | ||||||
10 | occupation taxes paid, then the governing body may hold a | ||||||
11 | public hearing within 45 days after the anniversary of the | ||||||
12 | district's formation to discuss the written objections. A | ||||||
13 | written objection under this paragraph must be signed by | ||||||
14 | the business owner and dated within 30 days before | ||||||
15 | submission to the clerk and must contain a statement as to | ||||||
16 | why the district should be terminated. Written objections | ||||||
17 | under this paragraph may be submitted only during the 30 | ||||||
18 | days before the anniversary of the district's formation. | ||||||
19 | (b) After holding a hearing under paragraph (1) of | ||||||
20 | subsection (a) at which the governing body finds that there | ||||||
21 | has been a violation of law, malfeasance, or misappropriation | ||||||
22 | of funds, the governing body shall: (i) notify the local | ||||||
23 | tourism and convention bureau to remedy the violation within | ||||||
24 | 30 days; or (ii) either in the public meeting held under | ||||||
25 | paragraph (1) of subsection (a) or a separate public meeting, | ||||||
26 | approve a plan for the local tourism and convention bureau to |
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1 | remedy violations. If the local tourism and convention bureau | ||||||
2 | does not remedy the
violations within 30 days after | ||||||
3 | notification or the violations are not remedied according to | ||||||
4 | the governing body's plan to remedy the violation, the | ||||||
5 | governing body may terminate the district by ordinance or | ||||||
6 | resolution. | ||||||
7 | In a hearing under paragraph (2) of subsection (a), the | ||||||
8 | governing body shall determine if the reasons for termination | ||||||
9 | in the written objections justify termination of the district | ||||||
10 | and, if the governing body finds that the reasons do justify | ||||||
11 | termination, may terminate the district by ordinance or | ||||||
12 | resolution. | ||||||
13 | (c) A public hearing held under this Section shall be held | ||||||
14 | only after notice has been given to the business owners and the | ||||||
15 | local tourism and convention bureau not less than 30 days | ||||||
16 | before the hearing. | ||||||
17 | (d) Upon termination, any funds remaining shall be used by | ||||||
18 | the local tourism and convention bureau in accordance with the | ||||||
19 | district plan or refunded to the hotels in equal proportion to | ||||||
20 | the amount of transaction charges paid by each hotel, as | ||||||
21 | required by the governing body in the ordinance or resolution | ||||||
22 | terminating the district.
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23 | Section 65. Contesting validity.
The validity of a | ||||||
24 | district created, district plan established, or transaction | ||||||
25 | charge imposed under this Act may not be contested in any |
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1 | action or proceeding unless the action or proceeding is | ||||||
2 | commenced within 30 days after the formation ordinance is | ||||||
3 | adopted or, with respect to modifications to a district plan, | ||||||
4 | within 30 days after a district plan has been modified. If a | ||||||
5 | party appeals a final judgment, the party filing the appeal | ||||||
6 | shall request discretionary acceleration under Supreme Court | ||||||
7 | Rule 311(b).
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8 | Section 70. No limitation on home rule.
The powers granted | ||||||
9 | to a governmental unit in this Act are not a limitation on the | ||||||
10 | powers of a home rule unit granted by Article VII of the | ||||||
11 | Illinois Constitution.
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12 | Section 75. Special service areas and business improvement | ||||||
13 | districts. Nothing in this Act prevents a tourism preservation | ||||||
14 | and sustainability district from sharing area with a special | ||||||
15 | service area or a business improvement district. | ||||||
16 | Section 80. Hotel operator's occupation tax information. | ||||||
17 | Upon request of a governmental unit for information relating | ||||||
18 | to the amount of State hotel operators' occupation taxes paid | ||||||
19 | by hotels within a proposed or existing tourism preservation | ||||||
20 | and sustainability district, the Department of Revenue shall | ||||||
21 | provide information or documents to the governmental unit so | ||||||
22 | that the governmental unit may determine State hotel | ||||||
23 | operators' occupation taxes paid as needed under this Act. The |
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1 | Department shall make available to the governmental unit | ||||||
2 | information contained on transaction reporting returns | ||||||
3 | required to be filed under Section 6 of the Hotel Operators' | ||||||
4 | Occupation Tax Act that report the amount of rental receipts | ||||||
5 | received within the proposed or existing tourism preservation | ||||||
6 | and sustainability district. The disclosure shall be made | ||||||
7 | pursuant to a written agreement between the Department and the | ||||||
8 | governmental unit, which is an official purpose within the | ||||||
9 | meaning of Section 11 of the Retailers' Occupation Tax Act. | ||||||
10 | The written agreement between the Department and the | ||||||
11 | governmental unit shall provide for reciprocity, limitations | ||||||
12 | on access, disclosure, and procedures for requesting | ||||||
13 | information. Information so provided shall be subject to all | ||||||
14 | confidentiality provisions of Section 11 of the Retailers' | ||||||
15 | Occupation Tax Act. | ||||||
16 | Section 99. Effective date. This Act takes effect upon | ||||||
17 | becoming law.".
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