Sen. Cristina Castro
Filed: 4/5/2024
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1 | AMENDMENT TO SENATE BILL 3496 | ||||||
2 | AMENDMENT NO. ______. Amend Senate Bill 3496 by replacing | ||||||
3 | everything after the enacting clause with the following: | ||||||
4 | "Section 5. The Hotel Operators' Occupation Tax Act is | ||||||
5 | amended by changing Sections 2, 3, 4, 5, and 6 and by adding | ||||||
6 | Sections 3-2 and 3-3 as follows: | ||||||
7 | (35 ILCS 145/2) (from Ch. 120, par. 481b.32) | ||||||
8 | Sec. 2. Definitions. As used in this Act, unless the | ||||||
9 | context otherwise requires: | ||||||
10 | (1) "Hotel" means any building or buildings in which the | ||||||
11 | public may, for a consideration, obtain living quarters, | ||||||
12 | sleeping or housekeeping accommodations. The term includes, | ||||||
13 | but is not limited to, inns, motels, tourist homes or courts, | ||||||
14 | lodging houses, rooming houses and apartment houses, retreat | ||||||
15 | centers, conference centers, and hunting lodges. | ||||||
16 | (2) "Operator" means any person engaged in the business of |
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1 | renting, leasing, or letting rooms in operating a hotel. | ||||||
2 | (3) "Occupancy" means the use or possession, or the right | ||||||
3 | to the use or possession, of any room or rooms in a hotel for | ||||||
4 | any purpose, or the right to the use or possession of the | ||||||
5 | furnishings or to the services and accommodations accompanying | ||||||
6 | the use and possession of the room or rooms. | ||||||
7 | (4) "Room" or "rooms" means any living quarters, sleeping | ||||||
8 | or housekeeping accommodations. | ||||||
9 | (5) "Permanent resident" means any person who occupied or | ||||||
10 | has the right to occupy any room or rooms, regardless of | ||||||
11 | whether or not it is the same room or rooms, in a hotel for at | ||||||
12 | least 30 consecutive days. | ||||||
13 | (6) "Rent" or "rental" means the consideration received | ||||||
14 | for occupancy, valued in money, whether received in money or | ||||||
15 | otherwise, including all receipts, cash, credits and property | ||||||
16 | or services of any kind or nature. "Rent" or "rental" includes | ||||||
17 | any fee, charge, or commission received by a re-renter of | ||||||
18 | hotel rooms specifically in connection with the re-rental of | ||||||
19 | hotel rooms, but does not include any fee, charge, or | ||||||
20 | commission received from a short-term rental by a hosting | ||||||
21 | platform. | ||||||
22 | (7) "Department" means the Department of Revenue. | ||||||
23 | (8) "Person" means any natural individual, firm, | ||||||
24 | partnership, association, joint stock company, joint | ||||||
25 | adventure, public or private corporation, limited liability | ||||||
26 | company, or a receiver, executor, trustee, guardian or other |
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1 | representative appointed by order of any court. | ||||||
2 | (9) "Re-renter of hotel rooms" means a person who is not | ||||||
3 | employed by the hotel operator but who (i) obtains the right or | ||||||
4 | authority to grant control of, access to, or occupancy of a | ||||||
5 | hotel room in this State to a guest of the hotel or (ii) | ||||||
6 | facilitates the booking of a hotel room located in this State. | ||||||
7 | A person who obtains those rights or authorities is not | ||||||
8 | considered a re-renter of a hotel room if the person operates | ||||||
9 | under a shared hotel brand with the operator. | ||||||
10 | (10) "Hosting platform" or "platform" means a person who | ||||||
11 | provides an online application, software, website, or system | ||||||
12 | through which a short-term rental located in this State is | ||||||
13 | advertised or held out to the public as available to rent for | ||||||
14 | occupancy. For purposes of this definition, "short-term | ||||||
15 | rental" means an owner-occupied, tenant-occupied, or | ||||||
16 | non-owner-occupied dwelling, including, but not limited to, an | ||||||
17 | apartment, house, cottage, or condominium, located in this | ||||||
18 | State, where: (i) at least one room in the dwelling is rented | ||||||
19 | to an occupant for a period of less than 30 consecutive days; | ||||||
20 | and (ii) all accommodations are reserved in advance; provided, | ||||||
21 | however, that a dwelling shall be considered a single room if | ||||||
22 | rented as such. | ||||||
23 | (11) "Shared hotel brand" means an identifying trademark | ||||||
24 | that a hotel operator is expressly licensed to operate under | ||||||
25 | in accordance with the terms of a hotel franchise or | ||||||
26 | management agreement |
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1 | (Source: P.A. 100-213, eff. 8-18-17.) | ||||||
2 | (35 ILCS 145/3) (from Ch. 120, par. 481b.33) | ||||||
3 | Sec. 3. Rate; exemptions. | ||||||
4 | (a) A tax is imposed upon hotel operators persons engaged | ||||||
5 | in the business of renting, leasing or letting rooms in a hotel | ||||||
6 | at the rate of 5% of 94% of the gross rental receipts from | ||||||
7 | engaging in business as a hotel operator such renting, leasing | ||||||
8 | or letting , excluding, however, from gross rental receipts, | ||||||
9 | the proceeds of such renting, leasing or letting hotel rooms | ||||||
10 | to permanent residents of a that hotel and proceeds from the | ||||||
11 | tax imposed under subsection (c) of Section 13 of the | ||||||
12 | Metropolitan Pier and Exposition Authority Act. | ||||||
13 | (b) There shall be imposed an additional tax upon hotel | ||||||
14 | operators persons engaged in the business of renting, leasing | ||||||
15 | or letting rooms in a hotel at the rate of 1% of 94% of the | ||||||
16 | gross rental receipts received by the hotel operator from | ||||||
17 | engaging in business as a hotel operator from such renting, | ||||||
18 | leasing or letting , excluding, however, from gross rental | ||||||
19 | receipts, the proceeds of such renting, leasing or letting to | ||||||
20 | permanent residents of that hotel and proceeds from the tax | ||||||
21 | imposed under subsection (c) of Section 13 of the Metropolitan | ||||||
22 | Pier and Exposition Authority Act. | ||||||
23 | (b-5) Beginning on January 1, 2025, if the renting, | ||||||
24 | leasing, or letting of a hotel room is done through a re-renter | ||||||
25 | of hotel rooms, then, subject to the provisions of Sections |
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1 | 3-2 and 3-3, the re-renter is the hotel operator for the | ||||||
2 | purposes of the taxes under subsections (a) and (b). If the | ||||||
3 | re-renter is headquartered outside of this State and has no | ||||||
4 | presence in this State other than its business as a re-renter, | ||||||
5 | conducted remotely, then, subject to the provisions of | ||||||
6 | Sections 3-2 and 3-3, such re-renter is the hotel operator for | ||||||
7 | the purposes of the taxes under subsections (a) and (b) if it | ||||||
8 | meets one of the following thresholds: | ||||||
9 | (1) the cumulative gross receipts from rentals in | ||||||
10 | Illinois by the re-renter of hotel rooms are $100,000 or | ||||||
11 | more; or | ||||||
12 | (2) the re-renter of hotel rooms cumulatively enters | ||||||
13 | into 200 or more separate transactions for rentals in | ||||||
14 | Illinois. | ||||||
15 | A re-renter of hotel rooms who is headquartered outside of | ||||||
16 | this State and has no presence in this State other than its | ||||||
17 | business as a re-renter, conducted remotely, shall determine | ||||||
18 | on a quarterly basis, ending on the last day of March, June, | ||||||
19 | September, and December, whether he or she meets the threshold | ||||||
20 | of either paragraph (1) or (2) of this subsection (b-5) for the | ||||||
21 | preceding 12-month period. If such re-renter of hotel rooms | ||||||
22 | meets the threshold of either paragraph (1) or (2) for a | ||||||
23 | 12-month period, he or she is subject to tax under this Act and | ||||||
24 | is required to remit the tax imposed under this Act and file | ||||||
25 | returns for the 12-month period beginning on the first day of | ||||||
26 | the next month after he or she determines that he or she meets |
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1 | the threshold of paragraph (1) or (2). At the end of that | ||||||
2 | 12-month period, such re-renter of hotel rooms shall determine | ||||||
3 | whether he or she continued to meet the threshold of either | ||||||
4 | paragraph (1) or (2) during the preceding 12-month period. If | ||||||
5 | he or she met the threshold in either paragraph (1) or (2) for | ||||||
6 | the preceding 12-month period, he or she is a hotel operator in | ||||||
7 | this State and is required to remit the tax imposed under this | ||||||
8 | Act and file returns for the subsequent 12-month period. If, | ||||||
9 | at the end of a 12-month period during which such re-renter is | ||||||
10 | required to remit the tax imposed under this Act, the | ||||||
11 | re-renter determines that he or she did not meet the threshold | ||||||
12 | in either paragraph (1) or (2) during the preceding 12-month | ||||||
13 | period, he or she shall subsequently determine on a quarterly | ||||||
14 | basis, ending on the last day of March, June, September, and | ||||||
15 | December, whether he or she meets the threshold of either | ||||||
16 | paragraph (1) or (2) for the preceding 12-month period. | ||||||
17 | (c) No funds received pursuant to this Act shall be used to | ||||||
18 | advertise for or otherwise promote new competition in the | ||||||
19 | hotel business. | ||||||
20 | (d) However, such tax is not imposed upon the privilege of | ||||||
21 | engaging in any business in Interstate Commerce or otherwise, | ||||||
22 | which business may not, under the Constitution and Statutes of | ||||||
23 | the United States, be made the subject of taxation by this | ||||||
24 | State. In addition, the tax is not imposed upon gross rental | ||||||
25 | receipts for which the hotel operator is prohibited from | ||||||
26 | obtaining reimbursement for the tax from the customer by |
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1 | reason of a federal treaty. | ||||||
2 | (d-5) On and after July 1, 2017, the tax imposed by this | ||||||
3 | Act shall not apply to gross rental receipts received by an | ||||||
4 | entity that is organized and operated exclusively for | ||||||
5 | religious purposes and possesses an active Exemption | ||||||
6 | Identification Number issued by the Department pursuant to the | ||||||
7 | Retailers' Occupation Tax Act when acting as a hotel operator | ||||||
8 | renting, leasing, or letting rooms: | ||||||
9 | (1) in furtherance of the purposes for which it is | ||||||
10 | organized; or | ||||||
11 | (2) to entities that (i) are organized and operated | ||||||
12 | exclusively for religious purposes, (ii) possess an active | ||||||
13 | Exemption Identification Number issued by the Department | ||||||
14 | pursuant to the Retailers' Occupation Tax Act, and (iii) | ||||||
15 | rent the rooms in furtherance of the purposes for which | ||||||
16 | they are organized. | ||||||
17 | No gross rental receipts are exempt under paragraph (2) of | ||||||
18 | this subsection (d-5) unless the hotel operator obtains the | ||||||
19 | active Exemption Identification Number from the exclusively | ||||||
20 | religious entity to whom it is renting and maintains that | ||||||
21 | number in its books and records. Gross rental receipts from | ||||||
22 | all rentals other than those described in items (1) or (2) of | ||||||
23 | this subsection (d-5) are subject to the tax imposed by this | ||||||
24 | Act unless otherwise exempt under this Act. | ||||||
25 | This subsection (d-5) is exempt from the sunset provisions | ||||||
26 | of Section 3-5 of this Act. |
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1 | (d-10) On and after July 1, 2023, the tax imposed by this | ||||||
2 | Act shall not apply to gross rental receipts received from the | ||||||
3 | renting, leasing, or letting of rooms to an entity that is | ||||||
4 | organized and operated exclusively by an organization | ||||||
5 | chartered by the United States Congress for the purpose of | ||||||
6 | providing disaster relief and that possesses an active | ||||||
7 | Exemption Identification Number issued by the Department | ||||||
8 | pursuant to the Retailers' Occupation Tax Act if the renting, | ||||||
9 | leasing, or letting of the rooms is in furtherance of the | ||||||
10 | purposes for which the exempt organization is organized. This | ||||||
11 | subsection (d-10) is exempt from the sunset provisions of | ||||||
12 | Section 3-5 of this Act. | ||||||
13 | (e) Persons subject to the tax imposed by this Act may | ||||||
14 | reimburse themselves for their tax liability under this Act by | ||||||
15 | separately stating such tax as an additional charge, which | ||||||
16 | charge may be stated in combination, in a single amount, with | ||||||
17 | any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the | ||||||
18 | Illinois Municipal Code, and Section 25.05-10 of "An Act to | ||||||
19 | revise the law in relation to counties". | ||||||
20 | (f) If any hotel operator collects an amount (however | ||||||
21 | designated) which purports to reimburse such operator for | ||||||
22 | hotel operators' occupation tax liability measured by receipts | ||||||
23 | which are not subject to hotel operators' occupation tax, or | ||||||
24 | if any hotel operator, in collecting an amount (however | ||||||
25 | designated) which purports to reimburse such operator for | ||||||
26 | hotel operators' occupation tax liability measured by receipts |
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1 | which are subject to tax under this Act, collects more from the | ||||||
2 | guest customer than the operators' hotel operators' occupation | ||||||
3 | tax liability in the transaction is, the guest customer shall | ||||||
4 | have a legal right to claim a refund of such amount from such | ||||||
5 | operator. However, if such amount is not refunded to the guest | ||||||
6 | customer for any reason, the hotel operator is liable to pay | ||||||
7 | such amount to the Department. | ||||||
8 | (Source: P.A. 103-9, eff. 6-7-23.) | ||||||
9 | (35 ILCS 145/3-2 new) | ||||||
10 | Sec. 3-2. No resale exemption; tax incurred by re-renters | ||||||
11 | of hotel rooms. A hotel operator who rents, leases, or lets | ||||||
12 | rooms subject to tax under this Act to a re-renter of hotel | ||||||
13 | rooms incurs the tax under this Act on the gross rental | ||||||
14 | receipts it receives from that re-renter of hotel rooms and | ||||||
15 | cannot claim any resale exemption. In such situations, the | ||||||
16 | re-renter of hotel rooms incurs tax under this Act on its gross | ||||||
17 | rental receipts as provided in Section 3 of this Act. | ||||||
18 | (35 ILCS 145/3-3 new) | ||||||
19 | Sec. 3-3. Re-renter of hotel rooms; credit for tax | ||||||
20 | reimbursement. A re-renter of hotel rooms may take a credit | ||||||
21 | against the tax it incurs on the rental of a hotel room under | ||||||
22 | this Act for the amount it paid under subsection (e) of Section | ||||||
23 | 3 of this Act to a hotel operator as reimbursement for the tax | ||||||
24 | incurred under this Act for the rental of that room for the |
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1 | purposes of re-rental. | ||||||
2 | (35 ILCS 145/4) (from Ch. 120, par. 481b.34) | ||||||
3 | Sec. 4. Books and records. Every operator shall keep | ||||||
4 | separate books or records of his business as an operator so as | ||||||
5 | to show the rents and occupancies taxable under this Act | ||||||
6 | separately from his transactions not taxable under this Act. | ||||||
7 | If any operator fails to keep such separate books or records, | ||||||
8 | he shall be liable to tax at the rate designated in Section 3 | ||||||
9 | hereof upon the entire proceeds from his business hotel . The | ||||||
10 | Department may adopt rules that establish requirements, | ||||||
11 | including record forms and formats, for records required to be | ||||||
12 | kept and maintained by taxpayers. For purposes of this | ||||||
13 | Section, "records" means all data maintained by the taxpayer, | ||||||
14 | including data on paper, microfilm, microfiche or any type of | ||||||
15 | machine-sensible data compilation. | ||||||
16 | (Source: P.A. 88-480.) | ||||||
17 | (35 ILCS 145/5) (from Ch. 120, par. 481b.35) | ||||||
18 | Sec. 5. Certificate of registration; retailers' occupation | ||||||
19 | tax registration provisions apply. It shall be unlawful for | ||||||
20 | any person to engage in the business as a hotel operator of | ||||||
21 | renting, leasing or letting rooms in a hotel in this State | ||||||
22 | without a certificate of registration from the Department. | ||||||
23 | All of the provisions of Sections 2a and 2b of the | ||||||
24 | Retailers' Occupation Tax Act, in effect on the effective date |
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1 | of this Act, as subsequently amended, shall apply to persons | ||||||
2 | in the business as hotel operators of renting, leasing or | ||||||
3 | letting rooms in a hotel in this State, to the same extent as | ||||||
4 | if such provisions were included herein. | ||||||
5 | (Source: Laws 1961, p. 1728.) | ||||||
6 | (35 ILCS 145/6) (from Ch. 120, par. 481b.36) | ||||||
7 | Sec. 6. Returns; allocation of proceeds Filing of returns | ||||||
8 | and distribution of revenue . Except as provided hereinafter in | ||||||
9 | this Section, on or before the last day of each calendar month, | ||||||
10 | every person engaged as a hotel operator in the business of | ||||||
11 | renting, leasing or letting rooms in a hotel in this State | ||||||
12 | during the preceding calendar month shall file a return with | ||||||
13 | the Department, stating: | ||||||
14 | 1. The name of the operator; | ||||||
15 | 2. His residence address and the address of his | ||||||
16 | principal place of business and the address of the | ||||||
17 | principal place of business (if that is a different | ||||||
18 | address) from which he engages in the business as a hotel | ||||||
19 | operator of renting, leasing or letting rooms in a hotel | ||||||
20 | in this State (including, if required by the Department, | ||||||
21 | the address of each hotel from which rental receipts were | ||||||
22 | received) ; | ||||||
23 | 3. Total amount of rental receipts received by him | ||||||
24 | during the preceding calendar month from engaging in | ||||||
25 | business as a hotel operator renting, leasing or letting |
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1 | rooms during such preceding calendar month; | ||||||
2 | 4. Total amount of rental receipts received by him | ||||||
3 | during the preceding calendar month from renting, leasing | ||||||
4 | or letting rooms to permanent residents during such | ||||||
5 | preceding calendar month; | ||||||
6 | 5. Total amount of other exclusions from gross rental | ||||||
7 | receipts allowed by this Act; | ||||||
8 | 6. Gross rental receipts which were received by him | ||||||
9 | during the preceding calendar month and upon the basis of | ||||||
10 | which the tax is imposed; | ||||||
11 | 7. The amount of tax due; | ||||||
12 | 8. Credit for any reimbursement of tax paid by a | ||||||
13 | re-renter of hotel rooms to hotel operators for rentals | ||||||
14 | purchased for re-rental, as provided in Section 3-3 of | ||||||
15 | this Act; | ||||||
16 | 9. 8. Such other reasonable information as the | ||||||
17 | Department may require. | ||||||
18 | If the operator's average monthly tax liability to the | ||||||
19 | Department does not exceed $200, the Department may authorize | ||||||
20 | his returns to be filed on a quarter annual basis, with the | ||||||
21 | return for January, February and March of a given year being | ||||||
22 | due by April 30 of such year; with the return for April, May | ||||||
23 | and June of a given year being due by July 31 of such year; | ||||||
24 | with the return for July, August and September of a given year | ||||||
25 | being due by October 31 of such year, and with the return for | ||||||
26 | October, November and December of a given year being due by |
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1 | January 31 of the following year. | ||||||
2 | If the operator's average monthly tax liability to the | ||||||
3 | Department does not exceed $50, the Department may authorize | ||||||
4 | his returns to be filed on an annual basis, with the return for | ||||||
5 | a given year being due by January 31 of the following year. | ||||||
6 | Such quarter annual and annual returns, as to form and | ||||||
7 | substance, shall be subject to the same requirements as | ||||||
8 | monthly returns. | ||||||
9 | Notwithstanding any other provision in this Act concerning | ||||||
10 | the time within which an operator may file his return, in the | ||||||
11 | case of any operator who ceases to engage in a kind of business | ||||||
12 | which makes him responsible for filing returns under this Act, | ||||||
13 | such operator shall file a final return under this Act with the | ||||||
14 | Department not more than 1 month after discontinuing such | ||||||
15 | business. | ||||||
16 | Where the same person has more than 1 business registered | ||||||
17 | with the Department under separate registrations under this | ||||||
18 | Act, such person shall not file each return that is due as a | ||||||
19 | single return covering all such registered businesses, but | ||||||
20 | shall file separate returns for each such registered business. | ||||||
21 | In his return, the operator shall determine the value of | ||||||
22 | any consideration other than money received by him in | ||||||
23 | connection with engaging in business as a hotel operator the | ||||||
24 | renting, leasing or letting of rooms in the course of his | ||||||
25 | business and he shall include such value in his return. Such | ||||||
26 | determination shall be subject to review and revision by the |
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1 | Department in the manner hereinafter provided for the | ||||||
2 | correction of returns. | ||||||
3 | Where the operator is a corporation, the return filed on | ||||||
4 | behalf of such corporation shall be signed by the president, | ||||||
5 | vice-president, secretary or treasurer or by the properly | ||||||
6 | accredited agent of such corporation. | ||||||
7 | The person filing the return herein provided for shall, at | ||||||
8 | the time of filing such return, pay to the Department the | ||||||
9 | amount of tax herein imposed. The operator filing the return | ||||||
10 | under this Section shall, at the time of filing such return, | ||||||
11 | pay to the Department the amount of tax imposed by this Act | ||||||
12 | less a discount of 2.1% or $25 per calendar year, whichever is | ||||||
13 | greater, which is allowed to reimburse the operator for the | ||||||
14 | expenses incurred in keeping records, preparing and filing | ||||||
15 | returns, remitting the tax and supplying data to the | ||||||
16 | Department on request. | ||||||
17 | If any payment provided for in this Section exceeds the | ||||||
18 | operator's liabilities under this Act, as shown on an original | ||||||
19 | return, the Department may authorize the operator to credit | ||||||
20 | such excess payment against liability subsequently to be | ||||||
21 | remitted to the Department under this Act, in accordance with | ||||||
22 | reasonable rules adopted by the Department. If the Department | ||||||
23 | subsequently determines that all or any part of the credit | ||||||
24 | taken was not actually due to the operator, the operator's | ||||||
25 | discount shall be reduced by an amount equal to the difference | ||||||
26 | between the discount as applied to the credit taken and that |
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1 | actually due, and that operator shall be liable for penalties | ||||||
2 | and interest on such difference. | ||||||
3 | There shall be deposited into the Build Illinois Fund in | ||||||
4 | the State Treasury for each State fiscal year 40% of the amount | ||||||
5 | of total net revenue from the tax imposed by subsection (a) of | ||||||
6 | Section 3. Of the remaining 60%: (i) $5,000,000 shall be | ||||||
7 | deposited into the Illinois Sports Facilities Fund and | ||||||
8 | credited to the Subsidy Account each fiscal year by making | ||||||
9 | monthly deposits in the amount of 1/8 of $5,000,000 plus | ||||||
10 | cumulative deficiencies in such deposits for prior months, and | ||||||
11 | (ii) an amount equal to the then applicable Advance Amount | ||||||
12 | shall be deposited into the Illinois Sports Facilities Fund | ||||||
13 | and credited to the Advance Account each fiscal year by making | ||||||
14 | monthly deposits in the amount of 1/8 of the then applicable | ||||||
15 | Advance Amount plus any cumulative deficiencies in such | ||||||
16 | deposits for prior months. (The deposits of the then | ||||||
17 | applicable Advance Amount during each fiscal year shall be | ||||||
18 | treated as advances of funds to the Illinois Sports Facilities | ||||||
19 | Authority for its corporate purposes to the extent paid to the | ||||||
20 | Authority or its trustee and shall be repaid into the General | ||||||
21 | Revenue Fund in the State Treasury by the State Treasurer on | ||||||
22 | behalf of the Authority pursuant to Section 19 of the Illinois | ||||||
23 | Sports Facilities Authority Act, as amended. If in any fiscal | ||||||
24 | year the full amount of the then applicable Advance Amount is | ||||||
25 | not repaid into the General Revenue Fund, then the deficiency | ||||||
26 | shall be paid from the amount in the Local Government |
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1 | Distributive Fund that would otherwise be allocated to the | ||||||
2 | City of Chicago under the State Revenue Sharing Act.) | ||||||
3 | For purposes of the foregoing paragraph, the term "Advance | ||||||
4 | Amount" means, for fiscal year 2002, $22,179,000, and for | ||||||
5 | subsequent fiscal years through fiscal year 2033, 105.615% of | ||||||
6 | the Advance Amount for the immediately preceding fiscal year, | ||||||
7 | rounded up to the nearest $1,000. | ||||||
8 | Of the remaining 60% of the amount of total net revenue | ||||||
9 | beginning on August 1, 2011 through June 30, 2023, from the tax | ||||||
10 | imposed by subsection (a) of Section 3 after all required | ||||||
11 | deposits into the Illinois Sports Facilities Fund, an amount | ||||||
12 | equal to 8% of the net revenue realized from this Act during | ||||||
13 | the preceding month shall be deposited as follows: 18% of such | ||||||
14 | amount shall be deposited into the Chicago Travel Industry | ||||||
15 | Promotion Fund for the purposes described in subsection (n) of | ||||||
16 | Section 5 of the Metropolitan Pier and Exposition Authority | ||||||
17 | Act and the remaining 82% of such amount shall be deposited | ||||||
18 | into the Local Tourism Fund each month for purposes authorized | ||||||
19 | by Section 605-705 of the Department of Commerce and Economic | ||||||
20 | Opportunity Law. Beginning on August 1, 2011 and through June | ||||||
21 | 30, 2023, an amount equal to 4.5% of the net revenue realized | ||||||
22 | from this Act during the preceding month shall be deposited as | ||||||
23 | follows: 55% of such amount shall be deposited into the | ||||||
24 | Chicago Travel Industry Promotion Fund for the purposes | ||||||
25 | described in subsection (n) of Section 5 of the Metropolitan | ||||||
26 | Pier and Exposition Authority Act and the remaining 45% of |
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1 | such amount deposited into the International Tourism Fund for | ||||||
2 | the purposes authorized in Section 605-707 of the Department | ||||||
3 | of Commerce and Economic Opportunity Law. "Net revenue | ||||||
4 | realized" means the revenue collected by the State under this | ||||||
5 | Act less the amount paid out as refunds to taxpayers for | ||||||
6 | overpayment of liability under this Act. | ||||||
7 | Beginning on July 1, 2023, of the remaining 60% of the | ||||||
8 | amount of total net revenue realized from the tax imposed | ||||||
9 | under subsection (a) of Section 3, after all required deposits | ||||||
10 | into the Illinois Sports Facilities Fund: | ||||||
11 | (1) an amount equal to 8% of the net revenue realized | ||||||
12 | under this Act for the preceding month shall be deposited | ||||||
13 | as follows: 82% to the Local Tourism Fund and 18% to the | ||||||
14 | Chicago Travel Industry Promotion Fund; and | ||||||
15 | (2) an amount equal to 4.5% of the net revenue | ||||||
16 | realized under this Act for the preceding month shall be | ||||||
17 | deposited as follows: 55% to the Chicago Travel Industry | ||||||
18 | Promotion Fund and 45% to the International Tourism Fund. | ||||||
19 | After making all these deposits, any remaining net revenue | ||||||
20 | realized from the tax imposed under subsection (a) of Section | ||||||
21 | 3 shall be deposited into the Tourism Promotion Fund in the | ||||||
22 | State Treasury. All moneys received by the Department from the | ||||||
23 | additional tax imposed under subsection (b) of Section 3 shall | ||||||
24 | be deposited into the Build Illinois Fund in the State | ||||||
25 | Treasury. | ||||||
26 | The Department may, upon separate written notice to a |
| |||||||
| |||||||
1 | taxpayer, require the taxpayer to prepare and file with the | ||||||
2 | Department on a form prescribed by the Department within not | ||||||
3 | less than 60 days after receipt of the notice an annual | ||||||
4 | information return for the tax year specified in the notice. | ||||||
5 | Such annual return to the Department shall include a statement | ||||||
6 | of gross receipts as shown by the operator's last State income | ||||||
7 | tax return. If the total receipts of the business as reported | ||||||
8 | in the State income tax return do not agree with the gross | ||||||
9 | receipts reported to the Department for the same period, the | ||||||
10 | operator shall attach to his annual information return a | ||||||
11 | schedule showing a reconciliation of the 2 amounts and the | ||||||
12 | reasons for the difference. The operator's annual information | ||||||
13 | return to the Department shall also disclose payroll | ||||||
14 | information of the operator's business during the year covered | ||||||
15 | by such return and any additional reasonable information which | ||||||
16 | the Department deems would be helpful in determining the | ||||||
17 | accuracy of the monthly, quarterly or annual tax returns by | ||||||
18 | such operator as hereinbefore provided for in this Section. | ||||||
19 | If the annual information return required by this Section | ||||||
20 | is not filed when and as required the taxpayer shall be liable | ||||||
21 | for a penalty in an amount determined in accordance with | ||||||
22 | Section 3-4 of the Uniform Penalty and Interest Act until such | ||||||
23 | return is filed as required, the penalty to be assessed and | ||||||
24 | collected in the same manner as any other penalty provided for | ||||||
25 | in this Act. | ||||||
26 | The chief executive officer, proprietor, owner or highest |
| |||||||
| |||||||
1 | ranking manager shall sign the annual return to certify the | ||||||
2 | accuracy of the information contained therein. Any person who | ||||||
3 | willfully signs the annual return containing false or | ||||||
4 | inaccurate information shall be guilty of perjury and punished | ||||||
5 | accordingly. The annual return form prescribed by the | ||||||
6 | Department shall include a warning that the person signing the | ||||||
7 | return may be liable for perjury. | ||||||
8 | The foregoing portion of this Section concerning the | ||||||
9 | filing of an annual information return shall not apply to an | ||||||
10 | operator who is not required to file an income tax return with | ||||||
11 | the United States Government. | ||||||
12 | (Source: P.A. 102-16, eff. 6-17-21; 103-8, eff. 6-7-23.) | ||||||
13 | Section 10. The Illinois Municipal Code is amended by | ||||||
14 | changing Section 8-3-13 as follows: | ||||||
15 | (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13) | ||||||
16 | Sec. 8-3-13. The corporate authorities of any municipality | ||||||
17 | containing 500,000 or more inhabitants may impose a tax prior | ||||||
18 | to July 1, 1969, upon all hotel operators persons engaged in | ||||||
19 | the municipality in the business of renting, leasing or | ||||||
20 | letting rooms in a hotel , as defined in the Hotel Operators' | ||||||
21 | Occupation Tax Act, at a rate not to exceed 1% of the gross | ||||||
22 | rental receipts from engaging in business as a hotel operator | ||||||
23 | the renting, leasing or letting , excluding, however, from | ||||||
24 | gross rental receipts, the proceeds of the renting, leasing or |
| |||||||
| |||||||
1 | letting of hotel rooms to permanent residents of a that hotel | ||||||
2 | and proceeds from the tax imposed under subsection (c) of | ||||||
3 | Section 13 of the Metropolitan Pier and Exposition Authority | ||||||
4 | Act. | ||||||
5 | The tax imposed by a municipality under this Section and | ||||||
6 | all civil penalties that may be assessed as an incident | ||||||
7 | thereof shall be collected and enforced by the State | ||||||
8 | Department of Revenue. The certificate of registration that is | ||||||
9 | issued by the Department to a lessor under the Hotel | ||||||
10 | Operators' Occupation Tax Act shall permit the registrant to | ||||||
11 | engage in a business that is taxable under any ordinance or | ||||||
12 | resolution enacted under this Section without registering | ||||||
13 | separately with the Department under the ordinance or | ||||||
14 | resolution or under this Section. The Department shall have | ||||||
15 | full power to administer and enforce this Section; to collect | ||||||
16 | all taxes and penalties due hereunder; to dispose of taxes and | ||||||
17 | penalties so collected in the manner provided in this Section; | ||||||
18 | and to determine all rights to credit memoranda arising on | ||||||
19 | account of the erroneous payment of tax or penalty hereunder. | ||||||
20 | In the administration of and compliance with this Section, the | ||||||
21 | Department and persons who are subject to this Section shall | ||||||
22 | have the same rights, remedies, privileges, immunities, powers | ||||||
23 | and duties, and be subject to the same conditions, | ||||||
24 | restrictions, limitations, penalties and definitions of terms, | ||||||
25 | and employ the same modes of procedure, as are prescribed in | ||||||
26 | the Hotel Operators' Occupation Tax Act and the Uniform |
| |||||||
| |||||||
1 | Penalty and Interest Act, as fully as if the provisions | ||||||
2 | contained in those Acts were set forth herein. | ||||||
3 | Whenever the Department determines that a refund should be | ||||||
4 | made under this Section to a claimant instead of issuing a | ||||||
5 | credit memorandum, the Department shall notify the State | ||||||
6 | Comptroller, who shall cause the warrant to be drawn for the | ||||||
7 | amount specified, and to the person named, in the notification | ||||||
8 | from the Department. The refund shall be paid by the State | ||||||
9 | Treasurer out of the Illinois tourism tax fund. | ||||||
10 | Persons subject to any tax imposed under authority granted | ||||||
11 | by this Section may reimburse themselves for their tax | ||||||
12 | liability for that tax by separately stating the tax as an | ||||||
13 | additional charge, which charge may be stated in combination, | ||||||
14 | in a single amount, with State tax imposed under the Hotel | ||||||
15 | Operators' Occupation Tax Act. | ||||||
16 | The Department shall forthwith pay over to the State | ||||||
17 | Treasurer, ex-officio, as trustee, all taxes and penalties | ||||||
18 | collected hereunder. On or before the 25th day of each | ||||||
19 | calendar month, the Department shall prepare and certify to | ||||||
20 | the Comptroller the disbursement of stated sums of money to | ||||||
21 | named municipalities from which lessors have paid taxes or | ||||||
22 | penalties hereunder to the Department during the second | ||||||
23 | preceding calendar month. The amount to be paid to each | ||||||
24 | municipality shall be the amount (not including credit | ||||||
25 | memoranda) collected hereunder during the second preceding | ||||||
26 | calendar month by the Department, and not including an amount |
| |||||||
| |||||||
1 | equal to the amount of refunds made during the second | ||||||
2 | preceding calendar month by the Department on behalf of the | ||||||
3 | municipality, less 4% of the balance, which sum shall be | ||||||
4 | retained by the State Treasurer to cover the costs incurred by | ||||||
5 | the Department in administering and enforcing the provisions | ||||||
6 | of this Section, as provided herein. The Department, at the | ||||||
7 | time of each monthly disbursement to the municipalities, shall | ||||||
8 | prepare and certify to the Comptroller the amount so retained | ||||||
9 | by the State Treasurer, which shall be paid into the General | ||||||
10 | Revenue Fund of the State Treasury. | ||||||
11 | Within 10 days after receipt by the Comptroller of the | ||||||
12 | disbursement certification to the municipalities and the | ||||||
13 | General Revenue Fund provided for in this Section to be given | ||||||
14 | to the Comptroller by the Department, the Comptroller shall | ||||||
15 | cause the warrants to be drawn for the respective amounts in | ||||||
16 | accordance with the directions contained in the certification. | ||||||
17 | Nothing in this Section shall be construed to authorize a | ||||||
18 | municipality to impose a tax upon the privilege of engaging in | ||||||
19 | any business that, under the Constitution of the United | ||||||
20 | States, may not be made the subject of taxation by this State. | ||||||
21 | An ordinance or resolution imposing a tax hereunder or | ||||||
22 | effecting a change in the rate thereof shall be effective on | ||||||
23 | the first day of the calendar month next following the | ||||||
24 | expiration of the publication period provided in Section 1-2-4 | ||||||
25 | in respect to municipalities governed by that Section. | ||||||
26 | The corporate authorities of any municipality that levies |
| |||||||
| |||||||
1 | a tax authorized by this Section shall transmit to the | ||||||
2 | Department of Revenue on or not later than 5 days after the | ||||||
3 | effective date of the ordinance or resolution a certified copy | ||||||
4 | of the ordinance or resolution imposing the tax; whereupon, | ||||||
5 | the Department of Revenue shall proceed to administer and | ||||||
6 | enforce this Section on behalf of the municipality as of the | ||||||
7 | effective date of the ordinance or resolution. Upon a change | ||||||
8 | in rate of a tax levied hereunder, or upon the discontinuance | ||||||
9 | of the tax, the corporate authorities of the municipality | ||||||
10 | shall, on or not later than 5 days after the effective date of | ||||||
11 | the ordinance or resolution discontinuing the tax or effecting | ||||||
12 | a change in rate, transmit to the Department of Revenue a | ||||||
13 | certified copy of the ordinance or resolution effecting the | ||||||
14 | change or discontinuance. The amounts disbursed to any | ||||||
15 | municipality under this Section shall be expended by the | ||||||
16 | municipality solely to promote tourism, conventions and other | ||||||
17 | special events within that municipality or otherwise to | ||||||
18 | attract nonresidents to visit the municipality. | ||||||
19 | Any municipality receiving and disbursing money under this | ||||||
20 | Section shall report on or before the first Monday in January | ||||||
21 | of each year to the Advisory Committee of the Illinois Tourism | ||||||
22 | Promotion Fund, created by Section 12 of the Illinois | ||||||
23 | Promotion Act. The reports shall specify the purposes for | ||||||
24 | which the disbursements were made and shall contain detailed | ||||||
25 | amounts of all receipts and disbursements under this Section. | ||||||
26 | This Section may be cited as the Tourism, Conventions and |
| |||||||
| |||||||
1 | Other Special Events Promotion Act of 1967. | ||||||
2 | (Source: P.A. 87-205; 87-733; 87-895 .) | ||||||
3 | Section 15. The Metropolitan Pier and Exposition Authority | ||||||
4 | Act is amended by changing Section 13 as follows: | ||||||
5 | (70 ILCS 210/13) (from Ch. 85, par. 1233) | ||||||
6 | Sec. 13. (a) The Authority shall not have power to levy | ||||||
7 | taxes for any purpose, except as provided in subsections (b), | ||||||
8 | (c), (d), (e), and (f). | ||||||
9 | (b) By ordinance the Authority shall, as soon as | ||||||
10 | practicable after July 1, 1992 (the effective date of Public | ||||||
11 | Act 87-733), impose a Metropolitan Pier and Exposition | ||||||
12 | Authority Retailers' Occupation Tax upon all persons engaged | ||||||
13 | in the business of selling tangible personal property at | ||||||
14 | retail within the territory described in this subsection at | ||||||
15 | the rate of 1.0% of the gross receipts (i) from the sale of | ||||||
16 | food, alcoholic beverages, and soft drinks sold for | ||||||
17 | consumption on the premises where sold and (ii) from the sale | ||||||
18 | of food, alcoholic beverages, and soft drinks sold for | ||||||
19 | consumption off the premises where sold by a retailer whose | ||||||
20 | principal source of gross receipts is from the sale of food, | ||||||
21 | alcoholic beverages, and soft drinks prepared for immediate | ||||||
22 | consumption. | ||||||
23 | The tax imposed under this subsection and all civil | ||||||
24 | penalties that may be assessed as an incident to that tax shall |
| |||||||
| |||||||
1 | be collected and enforced by the Illinois Department of | ||||||
2 | Revenue. The Department shall have full power to administer | ||||||
3 | and enforce this subsection, to collect all taxes and | ||||||
4 | penalties so collected in the manner provided in this | ||||||
5 | subsection, and to determine all rights to credit memoranda | ||||||
6 | arising on account of the erroneous payment of tax or penalty | ||||||
7 | under this subsection. In the administration of and compliance | ||||||
8 | with this subsection, the Department and persons who are | ||||||
9 | subject to this subsection shall have the same rights, | ||||||
10 | remedies, privileges, immunities, powers, and duties, shall be | ||||||
11 | subject to the same conditions, restrictions, limitations, | ||||||
12 | penalties, exclusions, exemptions, and definitions of terms, | ||||||
13 | and shall employ the same modes of procedure applicable to | ||||||
14 | this Retailers' Occupation Tax as are prescribed in Sections | ||||||
15 | 1, 2 through 2-65 (in respect to all provisions of those | ||||||
16 | Sections other than the State rate of taxes), 2c, 2h, 2i, 3 | ||||||
17 | (except as to the disposition of taxes and penalties | ||||||
18 | collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, | ||||||
19 | 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, until January 1, 1994, | ||||||
20 | 13.5 of the Retailers' Occupation Tax Act, and, on and after | ||||||
21 | January 1, 1994, all applicable provisions of the Uniform | ||||||
22 | Penalty and Interest Act that are not inconsistent with this | ||||||
23 | Act, as fully as if provisions contained in those Sections of | ||||||
24 | the Retailers' Occupation Tax Act were set forth in this | ||||||
25 | subsection. | ||||||
26 | Persons subject to any tax imposed under the authority |
| |||||||
| |||||||
1 | granted in this subsection may reimburse themselves for their | ||||||
2 | seller's tax liability under this subsection by separately | ||||||
3 | stating that tax as an additional charge, which charge may be | ||||||
4 | stated in combination, in a single amount, with State taxes | ||||||
5 | that sellers are required to collect under the Use Tax Act, | ||||||
6 | pursuant to bracket schedules as the Department may prescribe. | ||||||
7 | The retailer filing the return shall, at the time of filing the | ||||||
8 | return, pay to the Department the amount of tax imposed under | ||||||
9 | this subsection, less a discount of 1.75%, which is allowed to | ||||||
10 | reimburse the retailer for the expenses incurred in keeping | ||||||
11 | records, preparing and filing returns, remitting the tax, and | ||||||
12 | supplying data to the Department on request. | ||||||
13 | Whenever the Department determines that a refund should be | ||||||
14 | made under this subsection to a claimant instead of issuing a | ||||||
15 | credit memorandum, the Department shall notify the State | ||||||
16 | Comptroller, who shall cause a warrant to be drawn for the | ||||||
17 | amount specified and to the person named in the notification | ||||||
18 | from the Department. The refund shall be paid by the State | ||||||
19 | Treasurer out of the Metropolitan Pier and Exposition | ||||||
20 | Authority trust fund held by the State Treasurer as trustee | ||||||
21 | for the Authority. | ||||||
22 | Nothing in this subsection authorizes the Authority to | ||||||
23 | impose a tax upon the privilege of engaging in any business | ||||||
24 | that under the Constitution of the United States may not be | ||||||
25 | made the subject of taxation by this State. | ||||||
26 | The Department shall forthwith pay over to the State |
| |||||||
| |||||||
1 | Treasurer, ex officio, as trustee for the Authority, all taxes | ||||||
2 | and penalties collected under this subsection for deposit into | ||||||
3 | a trust fund held outside of the State Treasury. | ||||||
4 | As soon as possible after the first day of each month, | ||||||
5 | beginning January 1, 2011, upon certification of the | ||||||
6 | Department of Revenue, the Comptroller shall order | ||||||
7 | transferred, and the Treasurer shall transfer, to the STAR | ||||||
8 | Bonds Revenue Fund the local sales tax increment, as defined | ||||||
9 | in the Innovation Development and Economy Act, collected under | ||||||
10 | this subsection during the second preceding calendar month for | ||||||
11 | sales within a STAR bond district. | ||||||
12 | After the monthly transfer to the STAR Bonds Revenue Fund, | ||||||
13 | on or before the 25th day of each calendar month, the | ||||||
14 | Department shall prepare and certify to the Comptroller the | ||||||
15 | amounts to be paid under subsection (g) of this Section, which | ||||||
16 | shall be the amounts, not including credit memoranda, | ||||||
17 | collected under this subsection during the second preceding | ||||||
18 | calendar month by the Department, less any amounts determined | ||||||
19 | by the Department to be necessary for the payment of refunds, | ||||||
20 | less 1.5% of such balance, which sum shall be deposited by the | ||||||
21 | State Treasurer into the Tax Compliance and Administration | ||||||
22 | Fund in the State Treasury from which it shall be appropriated | ||||||
23 | to the Department to cover the costs of the Department in | ||||||
24 | administering and enforcing the provisions of this subsection, | ||||||
25 | and less any amounts that are transferred to the STAR Bonds | ||||||
26 | Revenue Fund. Within 10 days after receipt by the Comptroller |
| |||||||
| |||||||
1 | of the certification, the Comptroller shall cause the orders | ||||||
2 | to be drawn for the remaining amounts, and the Treasurer shall | ||||||
3 | administer those amounts as required in subsection (g). | ||||||
4 | A certificate of registration issued by the Illinois | ||||||
5 | Department of Revenue to a retailer under the Retailers' | ||||||
6 | Occupation Tax Act shall permit the registrant to engage in a | ||||||
7 | business that is taxed under the tax imposed under this | ||||||
8 | subsection, and no additional registration shall be required | ||||||
9 | under the ordinance imposing the tax or under this subsection. | ||||||
10 | A certified copy of any ordinance imposing or | ||||||
11 | discontinuing any tax under this subsection or effecting a | ||||||
12 | change in the rate of that tax shall be filed with the | ||||||
13 | Department, whereupon the Department shall proceed to | ||||||
14 | administer and enforce this subsection on behalf of the | ||||||
15 | Authority as of the first day of the third calendar month | ||||||
16 | following the date of filing. | ||||||
17 | The tax authorized to be levied under this subsection may | ||||||
18 | be levied within all or any part of the following described | ||||||
19 | portions of the metropolitan area: | ||||||
20 | (1) that portion of the City of Chicago located within | ||||||
21 | the following area: Beginning at the point of intersection | ||||||
22 | of the Cook County - DuPage County line and York Road, then | ||||||
23 | North along York Road to its intersection with Touhy | ||||||
24 | Avenue, then east along Touhy Avenue to its intersection | ||||||
25 | with the Northwest Tollway, then southeast along the | ||||||
26 | Northwest Tollway to its intersection with Lee Street, |
| |||||||
| |||||||
1 | then south along Lee Street to Higgins Road, then south | ||||||
2 | and east along Higgins Road to its intersection with | ||||||
3 | Mannheim Road, then south along Mannheim Road to its | ||||||
4 | intersection with Irving Park Road, then west along Irving | ||||||
5 | Park Road to its intersection with the Cook County - | ||||||
6 | DuPage County line, then north and west along the county | ||||||
7 | line to the point of beginning; and | ||||||
8 | (2) that portion of the City of Chicago located within | ||||||
9 | the following area: Beginning at the intersection of West | ||||||
10 | 55th Street with Central Avenue, then east along West 55th | ||||||
11 | Street to its intersection with South Cicero Avenue, then | ||||||
12 | south along South Cicero Avenue to its intersection with | ||||||
13 | West 63rd Street, then west along West 63rd Street to its | ||||||
14 | intersection with South Central Avenue, then north along | ||||||
15 | South Central Avenue to the point of beginning; and | ||||||
16 | (3) that portion of the City of Chicago located within | ||||||
17 | the following area: Beginning at the point 150 feet west | ||||||
18 | of the intersection of the west line of North Ashland | ||||||
19 | Avenue and the north line of West Diversey Avenue, then | ||||||
20 | north 150 feet, then east along a line 150 feet north of | ||||||
21 | the north line of West Diversey Avenue extended to the | ||||||
22 | shoreline of Lake Michigan, then following the shoreline | ||||||
23 | of Lake Michigan (including Navy Pier and all other | ||||||
24 | improvements fixed to land, docks, or piers) to the point | ||||||
25 | where the shoreline of Lake Michigan and the Adlai E. | ||||||
26 | Stevenson Expressway extended east to that shoreline |
| |||||||
| |||||||
1 | intersect, then west along the Adlai E. Stevenson | ||||||
2 | Expressway to a point 150 feet west of the west line of | ||||||
3 | South Ashland Avenue, then north along a line 150 feet | ||||||
4 | west of the west line of South and North Ashland Avenue to | ||||||
5 | the point of beginning. | ||||||
6 | The tax authorized to be levied under this subsection may | ||||||
7 | also be levied on food, alcoholic beverages, and soft drinks | ||||||
8 | sold on boats and other watercraft departing from and | ||||||
9 | returning to the shoreline of Lake Michigan (including Navy | ||||||
10 | Pier and all other improvements fixed to land, docks, or | ||||||
11 | piers) described in item (3). | ||||||
12 | (c) By ordinance the Authority shall, as soon as | ||||||
13 | practicable after July 1, 1992 (the effective date of Public | ||||||
14 | Act 87-733), impose an occupation tax upon all hotel operators | ||||||
15 | persons engaged in the corporate limits of the City of Chicago | ||||||
16 | in the business of renting, leasing, or letting rooms in a | ||||||
17 | hotel , as defined in the Hotel Operators' Occupation Tax Act, | ||||||
18 | at a rate of 2.5% of the gross rental receipts from engaging in | ||||||
19 | business as a hotel operator the renting, leasing, or letting | ||||||
20 | of hotel rooms within the City of Chicago, excluding, however, | ||||||
21 | from gross rental receipts the proceeds of renting, leasing, | ||||||
22 | or letting of hotel rooms to permanent residents of a hotel, as | ||||||
23 | defined in that Act. Gross rental receipts shall not include | ||||||
24 | charges that are added on account of the liability arising | ||||||
25 | from any tax imposed by the State or any governmental agency on | ||||||
26 | the occupation of renting, leasing, or letting rooms in a |
| |||||||
| |||||||
1 | hotel. | ||||||
2 | The tax imposed by the Authority under this subsection and | ||||||
3 | all civil penalties that may be assessed as an incident to that | ||||||
4 | tax shall be collected and enforced by the Illinois Department | ||||||
5 | of Revenue. The certificate of registration that is issued by | ||||||
6 | the Department to a lessor under the Hotel Operators' | ||||||
7 | Occupation Tax Act shall permit that registrant to engage in a | ||||||
8 | business that is taxable under any ordinance enacted under | ||||||
9 | this subsection without registering separately with the | ||||||
10 | Department under that ordinance or under this subsection. The | ||||||
11 | Department shall have full power to administer and enforce | ||||||
12 | this subsection, to collect all taxes and penalties due under | ||||||
13 | this subsection, to dispose of taxes and penalties so | ||||||
14 | collected in the manner provided in this subsection, and to | ||||||
15 | determine all rights to credit memoranda arising on account of | ||||||
16 | the erroneous payment of tax or penalty under this subsection. | ||||||
17 | In the administration of and compliance with this subsection, | ||||||
18 | the Department and persons who are subject to this subsection | ||||||
19 | shall have the same rights, remedies, privileges, immunities, | ||||||
20 | powers, and duties, shall be subject to the same conditions, | ||||||
21 | restrictions, limitations, penalties, and definitions of | ||||||
22 | terms, and shall employ the same modes of procedure as are | ||||||
23 | prescribed in the Hotel Operators' Occupation Tax Act (except | ||||||
24 | where that Act is inconsistent with this subsection), as fully | ||||||
25 | as if the provisions contained in the Hotel Operators' | ||||||
26 | Occupation Tax Act were set out in this subsection. |
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this subsection to a claimant instead of issuing a | ||||||
3 | credit memorandum, the Department shall notify the State | ||||||
4 | Comptroller, who shall cause a warrant to be drawn for the | ||||||
5 | amount specified and to the person named in the notification | ||||||
6 | from the Department. The refund shall be paid by the State | ||||||
7 | Treasurer out of the Metropolitan Pier and Exposition | ||||||
8 | Authority trust fund held by the State Treasurer as trustee | ||||||
9 | for the Authority. | ||||||
10 | Persons subject to any tax imposed under the authority | ||||||
11 | granted in this subsection may reimburse themselves for their | ||||||
12 | tax liability for that tax by separately stating that tax as an | ||||||
13 | additional charge, which charge may be stated in combination, | ||||||
14 | in a single amount, with State taxes imposed under the Hotel | ||||||
15 | Operators' Occupation Tax Act, the municipal tax imposed under | ||||||
16 | Section 8-3-13 of the Illinois Municipal Code, and the tax | ||||||
17 | imposed under Section 19 of the Illinois Sports Facilities | ||||||
18 | Authority Act. | ||||||
19 | The person filing the return shall, at the time of filing | ||||||
20 | the return, pay to the Department the amount of tax, less a | ||||||
21 | discount of 2.1% or $25 per calendar year, whichever is | ||||||
22 | greater, which is allowed to reimburse the operator for the | ||||||
23 | expenses incurred in keeping records, preparing and filing | ||||||
24 | returns, remitting the tax, and supplying data to the | ||||||
25 | Department on request. | ||||||
26 | Except as otherwise provided in this paragraph, the |
| |||||||
| |||||||
1 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
2 | officio, as trustee for the Authority, all taxes and penalties | ||||||
3 | collected under this subsection for deposit into a trust fund | ||||||
4 | held outside the State Treasury. On or before the 25th day of | ||||||
5 | each calendar month, the Department shall certify to the | ||||||
6 | Comptroller the amounts to be paid under subsection (g) of | ||||||
7 | this Section, which shall be the amounts (not including credit | ||||||
8 | memoranda) collected under this subsection during the second | ||||||
9 | preceding calendar month by the Department, less any amounts | ||||||
10 | determined by the Department to be necessary for payment of | ||||||
11 | refunds, less 1.5% of the remainder, which the Department | ||||||
12 | shall transfer into the Tax Compliance and Administration | ||||||
13 | Fund. The Department, at the time of each monthly disbursement | ||||||
14 | to the Authority, shall prepare and certify to the State | ||||||
15 | Comptroller the amount to be transferred into the Tax | ||||||
16 | Compliance and Administration Fund under this subsection. | ||||||
17 | Within 10 days after receipt by the Comptroller of the | ||||||
18 | Department's certification, the Comptroller shall cause the | ||||||
19 | orders to be drawn for such amounts, and the Treasurer shall | ||||||
20 | administer the amounts distributed to the Authority as | ||||||
21 | required in subsection (g). | ||||||
22 | A certified copy of any ordinance imposing or | ||||||
23 | discontinuing a tax under this subsection or effecting a | ||||||
24 | change in the rate of that tax shall be filed with the Illinois | ||||||
25 | Department of Revenue, whereupon the Department shall proceed | ||||||
26 | to administer and enforce this subsection on behalf of the |
| |||||||
| |||||||
1 | Authority as of the first day of the third calendar month | ||||||
2 | following the date of filing. | ||||||
3 | (d) By ordinance the Authority shall, as soon as | ||||||
4 | practicable after July 1, 1992 (the effective date of Public | ||||||
5 | Act 87-733), impose a tax upon all persons engaged in the | ||||||
6 | business of renting automobiles in the metropolitan area at | ||||||
7 | the rate of 6% of the gross receipts from that business, except | ||||||
8 | that no tax shall be imposed on the business of renting | ||||||
9 | automobiles for use as taxicabs or in livery service. The tax | ||||||
10 | imposed under this subsection and all civil penalties that may | ||||||
11 | be assessed as an incident to that tax shall be collected and | ||||||
12 | enforced by the Illinois Department of Revenue. The | ||||||
13 | certificate of registration issued by the Department to a | ||||||
14 | retailer under the Retailers' Occupation Tax Act or under the | ||||||
15 | Automobile Renting Occupation and Use Tax Act shall permit | ||||||
16 | that person to engage in a business that is taxable under any | ||||||
17 | ordinance enacted under this subsection without registering | ||||||
18 | separately with the Department under that ordinance or under | ||||||
19 | this subsection. The Department shall have full power to | ||||||
20 | administer and enforce this subsection, to collect all taxes | ||||||
21 | and penalties due under this subsection, to dispose of taxes | ||||||
22 | and penalties so collected in the manner provided in this | ||||||
23 | subsection, and to determine all rights to credit memoranda | ||||||
24 | arising on account of the erroneous payment of tax or penalty | ||||||
25 | under this subsection. In the administration of and compliance | ||||||
26 | with this subsection, the Department and persons who are |
| |||||||
| |||||||
1 | subject to this subsection shall have the same rights, | ||||||
2 | remedies, privileges, immunities, powers, and duties, be | ||||||
3 | subject to the same conditions, restrictions, limitations, | ||||||
4 | penalties, and definitions of terms, and employ the same modes | ||||||
5 | of procedure as are prescribed in Sections 2 and 3 (in respect | ||||||
6 | to all provisions of those Sections other than the State rate | ||||||
7 | of tax; and in respect to the provisions of the Retailers' | ||||||
8 | Occupation Tax Act referred to in those Sections, except as to | ||||||
9 | the disposition of taxes and penalties collected, except for | ||||||
10 | the provision allowing retailers a deduction from the tax to | ||||||
11 | cover certain costs, and except that credit memoranda issued | ||||||
12 | under this subsection may not be used to discharge any State | ||||||
13 | tax liability) of the Automobile Renting Occupation and Use | ||||||
14 | Tax Act, as fully as if provisions contained in those Sections | ||||||
15 | of that Act were set forth in this subsection. | ||||||
16 | Persons subject to any tax imposed under the authority | ||||||
17 | granted in this subsection may reimburse themselves for their | ||||||
18 | tax liability under this subsection by separately stating that | ||||||
19 | tax as an additional charge, which charge may be stated in | ||||||
20 | combination, in a single amount, with State tax that sellers | ||||||
21 | are required to collect under the Automobile Renting | ||||||
22 | Occupation and Use Tax Act, pursuant to bracket schedules as | ||||||
23 | the Department may prescribe. | ||||||
24 | Whenever the Department determines that a refund should be | ||||||
25 | made under this subsection to a claimant instead of issuing a | ||||||
26 | credit memorandum, the Department shall notify the State |
| |||||||
| |||||||
1 | Comptroller, who shall cause a warrant to be drawn for the | ||||||
2 | amount specified and to the person named in the notification | ||||||
3 | from the Department. The refund shall be paid by the State | ||||||
4 | Treasurer out of the Metropolitan Pier and Exposition | ||||||
5 | Authority trust fund held by the State Treasurer as trustee | ||||||
6 | for the Authority. | ||||||
7 | Except as otherwise provided in this paragraph, the | ||||||
8 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
9 | officio, as trustee, all taxes and penalties collected under | ||||||
10 | this subsection for deposit into a trust fund held outside the | ||||||
11 | State Treasury. On or before the 25th day of each calendar | ||||||
12 | month, the Department shall certify to the Comptroller the | ||||||
13 | amounts to be paid under subsection (g) of this Section (not | ||||||
14 | including credit memoranda) collected under this subsection | ||||||
15 | during the second preceding calendar month by the Department, | ||||||
16 | less any amount determined by the Department to be necessary | ||||||
17 | for payment of refunds, less 1.5% of the remainder, which the | ||||||
18 | Department shall transfer into the Tax Compliance and | ||||||
19 | Administration Fund. The Department, at the time of each | ||||||
20 | monthly disbursement to the Authority, shall prepare and | ||||||
21 | certify to the State Comptroller the amount to be transferred | ||||||
22 | into the Tax Compliance and Administration Fund under this | ||||||
23 | subsection. Within 10 days after receipt by the Comptroller of | ||||||
24 | the Department's certification, the Comptroller shall cause | ||||||
25 | the orders to be drawn for such amounts, and the Treasurer | ||||||
26 | shall administer the amounts distributed to the Authority as |
| |||||||
| |||||||
1 | required in subsection (g). | ||||||
2 | Nothing in this subsection authorizes the Authority to | ||||||
3 | impose a tax upon the privilege of engaging in any business | ||||||
4 | that under the Constitution of the United States may not be | ||||||
5 | made the subject of taxation by this State. | ||||||
6 | A certified copy of any ordinance imposing or | ||||||
7 | discontinuing a tax under this subsection or effecting a | ||||||
8 | change in the rate of that tax shall be filed with the Illinois | ||||||
9 | Department of Revenue, whereupon the Department shall proceed | ||||||
10 | to administer and enforce this subsection on behalf of the | ||||||
11 | Authority as of the first day of the third calendar month | ||||||
12 | following the date of filing. | ||||||
13 | (e) By ordinance the Authority shall, as soon as | ||||||
14 | practicable after July 1, 1992 (the effective date of Public | ||||||
15 | Act 87-733), impose a tax upon the privilege of using in the | ||||||
16 | metropolitan area an automobile that is rented from a rentor | ||||||
17 | outside Illinois and is titled or registered with an agency of | ||||||
18 | this State's government at a rate of 6% of the rental price of | ||||||
19 | that automobile, except that no tax shall be imposed on the | ||||||
20 | privilege of using automobiles rented for use as taxicabs or | ||||||
21 | in livery service. The tax shall be collected from persons | ||||||
22 | whose Illinois address for titling or registration purposes is | ||||||
23 | given as being in the metropolitan area. The tax shall be | ||||||
24 | collected by the Department of Revenue for the Authority. The | ||||||
25 | tax must be paid to the State or an exemption determination | ||||||
26 | must be obtained from the Department of Revenue before the |
| |||||||
| |||||||
1 | title or certificate of registration for the property may be | ||||||
2 | issued. The tax or proof of exemption may be transmitted to the | ||||||
3 | Department by way of the State agency with which or State | ||||||
4 | officer with whom the tangible personal property must be | ||||||
5 | titled or registered if the Department and that agency or | ||||||
6 | State officer determine that this procedure will expedite the | ||||||
7 | processing of applications for title or registration. | ||||||
8 | The Department shall have full power to administer and | ||||||
9 | enforce this subsection, to collect all taxes, penalties, and | ||||||
10 | interest due under this subsection, to dispose of taxes, | ||||||
11 | penalties, and interest so collected in the manner provided in | ||||||
12 | this subsection, and to determine all rights to credit | ||||||
13 | memoranda or refunds arising on account of the erroneous | ||||||
14 | payment of tax, penalty, or interest under this subsection. In | ||||||
15 | the administration of and compliance with this subsection, the | ||||||
16 | Department and persons who are subject to this subsection | ||||||
17 | shall have the same rights, remedies, privileges, immunities, | ||||||
18 | powers, and duties, be subject to the same conditions, | ||||||
19 | restrictions, limitations, penalties, and definitions of | ||||||
20 | terms, and employ the same modes of procedure as are | ||||||
21 | prescribed in Sections 2 and 4 (except provisions pertaining | ||||||
22 | to the State rate of tax; and in respect to the provisions of | ||||||
23 | the Use Tax Act referred to in that Section, except provisions | ||||||
24 | concerning collection or refunding of the tax by retailers, | ||||||
25 | except the provisions of Section 19 pertaining to claims by | ||||||
26 | retailers, except the last paragraph concerning refunds, and |
| |||||||
| |||||||
1 | except that credit memoranda issued under this subsection may | ||||||
2 | not be used to discharge any State tax liability) of the | ||||||
3 | Automobile Renting Occupation and Use Tax Act, as fully as if | ||||||
4 | provisions contained in those Sections of that Act were set | ||||||
5 | forth in this subsection. | ||||||
6 | Whenever the Department determines that a refund should be | ||||||
7 | made under this subsection to a claimant instead of issuing a | ||||||
8 | credit memorandum, the Department shall notify the State | ||||||
9 | Comptroller, who shall cause a warrant to be drawn for the | ||||||
10 | amount specified and to the person named in the notification | ||||||
11 | from the Department. The refund shall be paid by the State | ||||||
12 | Treasurer out of the Metropolitan Pier and Exposition | ||||||
13 | Authority trust fund held by the State Treasurer as trustee | ||||||
14 | for the Authority. | ||||||
15 | Except as otherwise provided in this paragraph, the | ||||||
16 | Department shall forthwith pay over to the State Treasurer, ex | ||||||
17 | officio, as trustee, all taxes, penalties, and interest | ||||||
18 | collected under this subsection for deposit into a trust fund | ||||||
19 | held outside the State Treasury. On or before the 25th day of | ||||||
20 | each calendar month, the Department shall certify to the State | ||||||
21 | Comptroller the amounts to be paid under subsection (g) of | ||||||
22 | this Section, which shall be the amounts (not including credit | ||||||
23 | memoranda) collected under this subsection during the second | ||||||
24 | preceding calendar month by the Department, less any amounts | ||||||
25 | determined by the Department to be necessary for payment of | ||||||
26 | refunds, less 1.5% of the remainder, which the Department |
| |||||||
| |||||||
1 | shall transfer into the Tax Compliance and Administration | ||||||
2 | Fund. The Department, at the time of each monthly disbursement | ||||||
3 | to the Authority, shall prepare and certify to the State | ||||||
4 | Comptroller the amount to be transferred into the Tax | ||||||
5 | Compliance and Administration Fund under this subsection. | ||||||
6 | Within 10 days after receipt by the State Comptroller of the | ||||||
7 | Department's certification, the Comptroller shall cause the | ||||||
8 | orders to be drawn for such amounts, and the Treasurer shall | ||||||
9 | administer the amounts distributed to the Authority as | ||||||
10 | required in subsection (g). | ||||||
11 | A certified copy of any ordinance imposing or | ||||||
12 | discontinuing a tax or effecting a change in the rate of that | ||||||
13 | tax shall be filed with the Illinois Department of Revenue, | ||||||
14 | whereupon the Department shall proceed to administer and | ||||||
15 | enforce this subsection on behalf of the Authority as of the | ||||||
16 | first day of the third calendar month following the date of | ||||||
17 | filing. | ||||||
18 | (f) By ordinance the Authority shall, as soon as | ||||||
19 | practicable after July 1, 1992 (the effective date of Public | ||||||
20 | Act 87-733), impose an occupation tax on all persons, other | ||||||
21 | than a governmental agency, engaged in the business of | ||||||
22 | providing ground transportation for hire to passengers in the | ||||||
23 | metropolitan area at a rate of (i) $4 per taxi or livery | ||||||
24 | vehicle departure with passengers for hire from commercial | ||||||
25 | service airports in the metropolitan area, (ii) for each | ||||||
26 | departure with passengers for hire from a commercial service |
| |||||||
| |||||||
1 | airport in the metropolitan area in a bus or van operated by a | ||||||
2 | person other than a person described in item (iii): $18 per bus | ||||||
3 | or van with a capacity of 1-12 passengers, $36 per bus or van | ||||||
4 | with a capacity of 13-24 passengers, and $54 per bus or van | ||||||
5 | with a capacity of over 24 passengers, and (iii) for each | ||||||
6 | departure with passengers for hire from a commercial service | ||||||
7 | airport in the metropolitan area in a bus or van operated by a | ||||||
8 | person regulated by the Interstate Commerce Commission or | ||||||
9 | Illinois Commerce Commission, operating scheduled service from | ||||||
10 | the airport, and charging fares on a per passenger basis: $2 | ||||||
11 | per passenger for hire in each bus or van. The term "commercial | ||||||
12 | service airports" means those airports receiving scheduled | ||||||
13 | passenger service and enplaning more than 100,000 passengers | ||||||
14 | per year. | ||||||
15 | In the ordinance imposing the tax, the Authority may | ||||||
16 | provide for the administration and enforcement of the tax and | ||||||
17 | the collection of the tax from persons subject to the tax as | ||||||
18 | the Authority determines to be necessary or practicable for | ||||||
19 | the effective administration of the tax. The Authority may | ||||||
20 | enter into agreements as it deems appropriate with any | ||||||
21 | governmental agency providing for that agency to act as the | ||||||
22 | Authority's agent to collect the tax. | ||||||
23 | In the ordinance imposing the tax, the Authority may | ||||||
24 | designate a method or methods for persons subject to the tax to | ||||||
25 | reimburse themselves for the tax liability arising under the | ||||||
26 | ordinance (i) by separately stating the full amount of the tax |
| |||||||
| |||||||
1 | liability as an additional charge to passengers departing the | ||||||
2 | airports, (ii) by separately stating one-half of the tax | ||||||
3 | liability as an additional charge to both passengers departing | ||||||
4 | from and to passengers arriving at the airports, or (iii) by | ||||||
5 | some other method determined by the Authority. | ||||||
6 | All taxes, penalties, and interest collected under any | ||||||
7 | ordinance adopted under this subsection, less any amounts | ||||||
8 | determined to be necessary for the payment of refunds and less | ||||||
9 | the taxes, penalties, and interest attributable to any | ||||||
10 | increase in the rate of tax authorized by Public Act 96-898, | ||||||
11 | shall be paid forthwith to the State Treasurer, ex officio, | ||||||
12 | for deposit into a trust fund held outside the State Treasury | ||||||
13 | and shall be administered by the State Treasurer as provided | ||||||
14 | in subsection (g) of this Section. All taxes, penalties, and | ||||||
15 | interest attributable to any increase in the rate of tax | ||||||
16 | authorized by Public Act 96-898 shall be paid by the State | ||||||
17 | Treasurer as follows: 25% for deposit into the Convention | ||||||
18 | Center Support Fund, to be used by the Village of Rosemont for | ||||||
19 | the repair, maintenance, and improvement of the Donald E. | ||||||
20 | Stephens Convention Center and for debt service on debt | ||||||
21 | instruments issued for those purposes by the village and 75% | ||||||
22 | to the Authority to be used for grants to an organization | ||||||
23 | meeting the qualifications set out in Section 5.6 of this Act, | ||||||
24 | provided the Metropolitan Pier and Exposition Authority has | ||||||
25 | entered into a marketing agreement with such an organization. | ||||||
26 | (g) Amounts deposited from the proceeds of taxes imposed |
| |||||||
| |||||||
1 | by the Authority under subsections (b), (c), (d), (e), and (f) | ||||||
2 | of this Section and amounts deposited under Section 19 of the | ||||||
3 | Illinois Sports Facilities Authority Act shall be held in a | ||||||
4 | trust fund outside the State Treasury and, other than the | ||||||
5 | amounts transferred into the Tax Compliance and Administration | ||||||
6 | Fund under subsections (b), (c), (d), and (e), shall be | ||||||
7 | administered by the Treasurer as follows: | ||||||
8 | (1) An amount necessary for the payment of refunds | ||||||
9 | with respect to those taxes shall be retained in the trust | ||||||
10 | fund and used for those payments. | ||||||
11 | (2) On July 20 and on the 20th of each month | ||||||
12 | thereafter, provided that the amount requested in the | ||||||
13 | annual certificate of the Chairman of the Authority filed | ||||||
14 | under Section 8.25f of the State Finance Act has been | ||||||
15 | appropriated for payment to the Authority, 1/8 of the | ||||||
16 | local tax transfer amount, together with any cumulative | ||||||
17 | deficiencies in the amounts transferred into the McCormick | ||||||
18 | Place Expansion Project Fund under this subparagraph (2) | ||||||
19 | during the fiscal year for which the certificate has been | ||||||
20 | filed, shall be transferred from the trust fund into the | ||||||
21 | McCormick Place Expansion Project Fund in the State | ||||||
22 | treasury until 100% of the local tax transfer amount has | ||||||
23 | been so transferred. "Local tax transfer amount" shall | ||||||
24 | mean the amount requested in the annual certificate, minus | ||||||
25 | the reduction amount. "Reduction amount" shall mean $41.7 | ||||||
26 | million in fiscal year 2011, $36.7 million in fiscal year |
| |||||||
| |||||||
1 | 2012, $36.7 million in fiscal year 2013, $36.7 million in | ||||||
2 | fiscal year 2014, and $31.7 million in each fiscal year | ||||||
3 | thereafter until 2035, provided that the reduction amount | ||||||
4 | shall be reduced by (i) the amount certified by the | ||||||
5 | Authority to the State Comptroller and State Treasurer | ||||||
6 | under Section 8.25 of the State Finance Act, as amended, | ||||||
7 | with respect to that fiscal year and (ii) in any fiscal | ||||||
8 | year in which the amounts deposited in the trust fund | ||||||
9 | under this Section exceed $343.3 million, exclusive of | ||||||
10 | amounts set aside for refunds and for the reserve account, | ||||||
11 | one dollar for each dollar of the deposits in the trust | ||||||
12 | fund above $343.3 million with respect to that year, | ||||||
13 | exclusive of amounts set aside for refunds and for the | ||||||
14 | reserve account. | ||||||
15 | (3) On July 20, 2010, the Comptroller shall certify to | ||||||
16 | the Governor, the Treasurer, and the Chairman of the | ||||||
17 | Authority the 2010 deficiency amount, which means the | ||||||
18 | cumulative amount of transfers that were due from the | ||||||
19 | trust fund to the McCormick Place Expansion Project Fund | ||||||
20 | in fiscal years 2008, 2009, and 2010 under Section 13(g) | ||||||
21 | of this Act, as it existed prior to May 27, 2010 (the | ||||||
22 | effective date of Public Act 96-898), but not made. On | ||||||
23 | July 20, 2011 and on July 20 of each year through July 20, | ||||||
24 | 2014, the Treasurer shall calculate for the previous | ||||||
25 | fiscal year the surplus revenues in the trust fund and pay | ||||||
26 | that amount to the Authority. On July 20, 2015 and on July |
| |||||||
| |||||||
1 | 20 of each year thereafter to and including July 20, 2017, | ||||||
2 | as long as bonds and notes issued under Section 13.2 or | ||||||
3 | bonds and notes issued to refund those bonds and notes are | ||||||
4 | outstanding, the Treasurer shall calculate for the | ||||||
5 | previous fiscal year the surplus revenues in the trust | ||||||
6 | fund and pay one-half of that amount to the State | ||||||
7 | Treasurer for deposit into the General Revenue Fund until | ||||||
8 | the 2010 deficiency amount has been paid and shall pay the | ||||||
9 | balance of the surplus revenues to the Authority. On July | ||||||
10 | 20, 2018 and on July 20 of each year thereafter, the | ||||||
11 | Treasurer shall calculate for the previous fiscal year the | ||||||
12 | surplus revenues in the trust fund and pay all of such | ||||||
13 | surplus revenues to the State Treasurer for deposit into | ||||||
14 | the General Revenue Fund until the 2010 deficiency amount | ||||||
15 | has been paid. After the 2010 deficiency amount has been | ||||||
16 | paid, the Treasurer shall pay the balance of the surplus | ||||||
17 | revenues to the Authority. "Surplus revenues" means the | ||||||
18 | amounts remaining in the trust fund on June 30 of the | ||||||
19 | previous fiscal year (A) after the State Treasurer has set | ||||||
20 | aside in the trust fund (i) amounts retained for refunds | ||||||
21 | under subparagraph (1) and (ii) any amounts necessary to | ||||||
22 | meet the reserve account amount and (B) after the State | ||||||
23 | Treasurer has transferred from the trust fund to the | ||||||
24 | General Revenue Fund 100% of any post-2010 deficiency | ||||||
25 | amount. "Reserve account amount" means $15 million in | ||||||
26 | fiscal year 2011 and $30 million in each fiscal year |
| |||||||
| |||||||
1 | thereafter. The reserve account amount shall be set aside | ||||||
2 | in the trust fund and used as a reserve to be transferred | ||||||
3 | to the McCormick Place Expansion Project Fund in the event | ||||||
4 | the proceeds of taxes imposed under this Section 13 are | ||||||
5 | not sufficient to fund the transfer required in | ||||||
6 | subparagraph (2). "Post-2010 deficiency amount" means any | ||||||
7 | deficiency in transfers from the trust fund to the | ||||||
8 | McCormick Place Expansion Project Fund with respect to | ||||||
9 | fiscal years 2011 and thereafter. It is the intention of | ||||||
10 | this subparagraph (3) that no surplus revenues shall be | ||||||
11 | paid to the Authority with respect to any year in which a | ||||||
12 | post-2010 deficiency amount has not been satisfied by the | ||||||
13 | Authority. | ||||||
14 | Moneys received by the Authority as surplus revenues may | ||||||
15 | be used (i) for the purposes of paying debt service on the | ||||||
16 | bonds and notes issued by the Authority, including early | ||||||
17 | redemption of those bonds or notes, (ii) for the purposes of | ||||||
18 | repair, replacement, and improvement of the grounds, | ||||||
19 | buildings, and facilities of the Authority, and (iii) for the | ||||||
20 | corporate purposes of the Authority in fiscal years 2011 | ||||||
21 | through 2015 in an amount not to exceed $20,000,000 annually | ||||||
22 | or $80,000,000 total, which amount shall be reduced $0.75 for | ||||||
23 | each dollar of the receipts of the Authority in that year from | ||||||
24 | any contract entered into with respect to naming rights at | ||||||
25 | McCormick Place under Section 5(m) of this Act. When bonds and | ||||||
26 | notes issued under Section 13.2, or bonds or notes issued to |
| |||||||
| |||||||
1 | refund those bonds and notes, are no longer outstanding, the | ||||||
2 | balance in the trust fund shall be paid to the Authority. | ||||||
3 | (h) The ordinances imposing the taxes authorized by this | ||||||
4 | Section shall be repealed when bonds and notes issued under | ||||||
5 | Section 13.2 or bonds and notes issued to refund those bonds | ||||||
6 | and notes are no longer outstanding. | ||||||
7 | (Source: P.A. 100-23, Article 5, Section 5-35, eff. 7-6-17; | ||||||
8 | 100-23, Article 35, Section 35-25, eff. 7-6-17; 100-587, eff. | ||||||
9 | 6-4-18; 100-863, eff. 8-14-18; 101-636, eff. 6-10-20.) | ||||||
10 | Section 20. The Illinois Sports Facilities Authority Act | ||||||
11 | is amended by changing Section 19 as follows: | ||||||
12 | (70 ILCS 3205/19) (from Ch. 85, par. 6019) | ||||||
13 | Sec. 19. Tax. The Authority may impose an occupation tax | ||||||
14 | upon all hotel operators persons engaged in the City of | ||||||
15 | Chicago in the business of renting, leasing or letting rooms | ||||||
16 | in a hotel , as defined in The Hotel Operators' Occupation Tax | ||||||
17 | Act, at a rate not to exceed 2% of the gross rental receipts | ||||||
18 | from engaging in business as a hotel operator the renting, | ||||||
19 | leasing or letting of hotel rooms located within the City of | ||||||
20 | Chicago, excluding, however, from gross rental receipts, the | ||||||
21 | proceeds of such renting, leasing or letting of hotel rooms to | ||||||
22 | permanent residents of a that hotel and proceeds from the tax | ||||||
23 | imposed under subsection (c) of Section 13 of the Metropolitan | ||||||
24 | Pier and Exposition Authority Act. |
| |||||||
| |||||||
1 | The tax imposed by the Authority pursuant to this Section | ||||||
2 | and all civil penalties that may be assessed as an incident | ||||||
3 | thereof shall be collected and enforced by the State | ||||||
4 | Department of Revenue. The certificate of registration which | ||||||
5 | is issued by the Department to a lessor under The Hotel | ||||||
6 | Operators' Occupation Tax Act shall permit such registrant to | ||||||
7 | engage in a business which is taxable under any ordinance or | ||||||
8 | resolution enacted pursuant to this Section without | ||||||
9 | registering separately with the Department under such | ||||||
10 | ordinance or resolution or under this Section. The Department | ||||||
11 | shall have full power to administer and enforce this Section; | ||||||
12 | to collect all taxes and penalties due hereunder; to dispose | ||||||
13 | of taxes and penalties so collected in the manner provided in | ||||||
14 | this Section, and to determine all rights to credit memoranda, | ||||||
15 | arising on account of the erroneous payment of tax or penalty | ||||||
16 | hereunder. In the administration of, and compliance with, this | ||||||
17 | Section, the Department and persons who are subject to this | ||||||
18 | Section shall have the same rights, remedies, privileges, | ||||||
19 | immunities, powers and duties, and be subject to the same | ||||||
20 | conditions, restrictions, limitations, penalties and | ||||||
21 | definitions of terms, and employ the same modes of procedure, | ||||||
22 | as are prescribed in The Hotel Operators' Occupation Tax Act | ||||||
23 | (except where that Act is inconsistent herewith), as the same | ||||||
24 | is now or may hereafter be amended, as fully as if the | ||||||
25 | provisions contained in The Hotel Operators' Occupation Tax | ||||||
26 | Act were set forth herein. |
| |||||||
| |||||||
1 | Whenever the Department determines that a refund should be | ||||||
2 | made under this Section to a claimant instead of issuing a | ||||||
3 | credit memorandum, the Department shall notify the State | ||||||
4 | Comptroller, who shall cause the warrant to be drawn for the | ||||||
5 | amount specified, and to the person named, in such | ||||||
6 | notification from the Department. Such refund shall be paid by | ||||||
7 | the State Treasurer out of the amounts held by the State | ||||||
8 | Treasurer as trustee for the Authority. | ||||||
9 | Persons subject to any tax imposed pursuant to authority | ||||||
10 | granted by this Section may reimburse themselves for their tax | ||||||
11 | liability for such tax by separately stating such tax as an | ||||||
12 | additional charge, which charge may be stated in combination, | ||||||
13 | in a single amount, with State tax imposed under The Hotel | ||||||
14 | Operators' Occupation Tax Act, the municipal tax imposed under | ||||||
15 | Section 8-3-13 of the Illinois Municipal Code, and the tax | ||||||
16 | imposed under Section 13 of the Metropolitan Pier and | ||||||
17 | Exposition Authority Act. | ||||||
18 | The Department shall forthwith pay over to the State | ||||||
19 | Treasurer, ex-officio, as trustee for the Authority, all taxes | ||||||
20 | and penalties collected hereunder for deposit in a trust fund | ||||||
21 | outside the State Treasury. On or before the 25th day of each | ||||||
22 | calendar month, the Department shall certify to the | ||||||
23 | Comptroller the amount to be paid to or on behalf of the | ||||||
24 | Authority from amounts collected hereunder by the Department, | ||||||
25 | and deposited into such trust fund during the second preceding | ||||||
26 | calendar month. The amount to be paid to or on behalf of the |
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1 | Authority shall be the amount (not including credit memoranda) | ||||||
2 | collected hereunder during such second preceding calendar | ||||||
3 | month by the Department, less an amount equal to the amount of | ||||||
4 | refunds authorized during such second preceding calendar month | ||||||
5 | by the Department on behalf of the Authority, and less 4% of | ||||||
6 | such balance, which sum shall be retained by the State | ||||||
7 | Treasurer to cover the costs incurred by the Department in | ||||||
8 | administering and enforcing the provisions of this Section, as | ||||||
9 | provided herein. Each such monthly certification by the | ||||||
10 | Department shall also certify to the Comptroller the amount to | ||||||
11 | be so retained by the State Treasurer for payment into the | ||||||
12 | General Revenue Fund of the State Treasury. | ||||||
13 | Each monthly certification by the Department shall | ||||||
14 | certify, of the amount paid to or on behalf of the Authority, | ||||||
15 | (i) the portion to be paid to the Authority, (ii) the portion | ||||||
16 | to be paid into the General Revenue Fund of the State Treasury | ||||||
17 | on behalf of the Authority as repayment of amounts advanced to | ||||||
18 | the Authority pursuant to appropriation from the Illinois | ||||||
19 | Sports Facilities Fund. | ||||||
20 | With respect to each State fiscal year, of the total | ||||||
21 | amount to be paid to or on behalf of the Authority, the | ||||||
22 | Department shall certify that payments shall first be made | ||||||
23 | directly to the Authority in an amount equal to any difference | ||||||
24 | between the annual amount certified by the Chairman of the | ||||||
25 | Authority pursuant to Section 8.25-4 of the State Finance Act | ||||||
26 | and the amount appropriated to the Authority from the Illinois |
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1 | Sports Facilities Fund. Next, the Department shall certify | ||||||
2 | that payment shall be made into the General Revenue Fund of the | ||||||
3 | State Treasury in an amount equal to the difference between | ||||||
4 | (i) the lesser of (x) the amount appropriated from the | ||||||
5 | Illinois Sports Facilities Fund to the Authority and (y) the | ||||||
6 | annual amount certified by the Chairman of the Authority | ||||||
7 | pursuant to Section 8.25-4 of the State Finance Act and (ii) | ||||||
8 | $10,000,000. The Department shall certify that all additional | ||||||
9 | amounts shall be paid to the Authority and used for its | ||||||
10 | corporate purposes. | ||||||
11 | Within 10 days after receipt, by the Comptroller, of the | ||||||
12 | Department's monthly certification of amounts to be paid to or | ||||||
13 | on behalf of the Authority and amounts to be paid into the | ||||||
14 | General Revenue Fund, the Comptroller shall cause the warrants | ||||||
15 | to be drawn for the respective amounts in accordance with the | ||||||
16 | directions contained in such certification. | ||||||
17 | Amounts collected by the Department and paid to the | ||||||
18 | Authority pursuant to this Section shall be used for the | ||||||
19 | corporate purposes of the Authority. On June 15, 1992 and on | ||||||
20 | each June 15 thereafter, the Authority shall repay to the | ||||||
21 | State Treasurer all amounts paid to it under this Section and | ||||||
22 | otherwise remaining available to the Authority after providing | ||||||
23 | for (i) payment of principal and interest on, and other | ||||||
24 | payments related to, its obligations issued or to be issued | ||||||
25 | under Section 13 of the Act, including any deposits required | ||||||
26 | to reserve funds created under any indenture or resolution |
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1 | authorizing issuance of the obligations and payments to | ||||||
2 | providers of credit enhancement, (ii) payment of obligations | ||||||
3 | under the provisions of any management agreement with respect | ||||||
4 | to a facility or facilities owned by the Authority or of any | ||||||
5 | assistance agreement with respect to any facility for which | ||||||
6 | financial assistance is provided under this Act, and payment | ||||||
7 | of other capital and operating expenses of the Authority, | ||||||
8 | including any deposits required to reserve funds created for | ||||||
9 | repair and replacement of capital assets and to meet the | ||||||
10 | obligations of the Authority under any management agreement or | ||||||
11 | assistance agreement. Amounts repaid by the Authority to the | ||||||
12 | State Treasurer hereunder shall be treated as repayment of | ||||||
13 | amounts deposited into the Illinois Sports Facilities Fund and | ||||||
14 | credited to the Subsidy Account and used for the corporate | ||||||
15 | purposes of the Authority. The State Treasurer shall deposit | ||||||
16 | $5,000,000 of the amount received into the General Revenue | ||||||
17 | Fund; thereafter, at the beginning of each fiscal year the | ||||||
18 | State Treasurer shall certify to the State Comptroller for all | ||||||
19 | prior fiscal years the cumulative amount of any deficiencies | ||||||
20 | in repayments to the City of Chicago of amounts in the Local | ||||||
21 | Government Distributive Fund that would otherwise have been | ||||||
22 | allocated to the City of Chicago under the State Revenue | ||||||
23 | Sharing Act but instead were paid into the General Revenue | ||||||
24 | Fund under Section 6 of the Hotel Operators' Occupation Tax | ||||||
25 | Act and that have not been reimbursed, and the Comptroller | ||||||
26 | shall, during the fiscal year at the beginning of which the |
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1 | certification was made, cause warrants to be drawn from the | ||||||
2 | amount received for the repayment of that cumulative amount to | ||||||
3 | the City of Chicago until that cumulative amount has been | ||||||
4 | fully reimbursed; thereafter, the State Treasurer shall | ||||||
5 | deposit the balance of the amount received into the trust fund | ||||||
6 | established outside the State Treasury under subsection (g) of | ||||||
7 | Section 13 of the Metropolitan Pier and Exposition Authority | ||||||
8 | Act. | ||||||
9 | Nothing in this Section shall be construed to authorize | ||||||
10 | the Authority to impose a tax upon the privilege of engaging in | ||||||
11 | any business which under the constitution of the United States | ||||||
12 | may not be made the subject of taxation by this State. | ||||||
13 | An ordinance or resolution imposing or discontinuing a tax | ||||||
14 | hereunder or effecting a change in the rate thereof shall be | ||||||
15 | effective on the first day of the second calendar month next | ||||||
16 | following the month in which the ordinance or resolution is | ||||||
17 | passed. | ||||||
18 | If the Authority levies a tax authorized by this Section | ||||||
19 | it shall transmit to the Department of Revenue not later than 5 | ||||||
20 | days after the adoption of the ordinance or resolution a | ||||||
21 | certified copy of the ordinance or resolution imposing such | ||||||
22 | tax whereupon the Department of Revenue shall proceed to | ||||||
23 | administer and enforce this Section on behalf of the | ||||||
24 | Authority. Upon a change in rate of a tax levied hereunder, or | ||||||
25 | upon the discontinuance of the tax, the Authority shall not | ||||||
26 | later than 5 days after the effective date of the ordinance or |
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1 | resolution discontinuing the tax or effecting a change in rate | ||||||
2 | transmit to the Department of Revenue a certified copy of the | ||||||
3 | ordinance or resolution effecting such change or | ||||||
4 | discontinuance. | ||||||
5 | (Source: P.A. 91-935, eff. 6-1-01.) | ||||||
6 | Section 999. Effective date. This Act takes effect January | ||||||
7 | 1, 2025.". |