95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008
HB2021

 

Introduced 2/26/2007, by Rep. Rich Brauer

 

SYNOPSIS AS INTRODUCED:
 
20 ILCS 805/805-420   was 20 ILCS 805/63a36
35 ILCS 145/6   from Ch. 120, par. 481b.36

    Amends the Department of Natural Resources (Conservation) Law of the Civil Administrative Code of Illinois and the Hotel Operators' Occupation Tax Act. Requires that tax proceeds be deposited into the Illinois Historic Sites Fund and the Park and Conservation Fund (now, the General Revenue Fund). Requires the Department of Natural Resources to use the proceeds deposited into the Park and Conservation Fund solely for the acquisition, development, and maintenance of bike paths. Effective July 1, 2007.


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FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

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1     AN ACT concerning State government.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Department of Natural Resources
5 (Conservation) Law of the Civil Administrative Code of Illinois
6 is amended by changing Section 805-420 as follows:
 
7     (20 ILCS 805/805-420)  (was 20 ILCS 805/63a36)
8     Sec. 805-420. Appropriations from Park and Conservation
9 Fund.
10     (a) The Department has the power to expend monies
11 appropriated to the Department from the Park and Conservation
12 Fund in the State treasury for conservation and park purposes.
13     (b) All revenue derived from (i) fees paid for certificates
14 of title, duplicate certificates of title, and corrected
15 certificates of title and deposited in the Park and
16 Conservation Fund, as provided for in Section 2-119 of the
17 Illinois Vehicle Code, and (ii) all proceeds from the Hotel
18 Operators' Occupation Tax that are deposited into the Park and
19 Conservation Fund, as provided under Section 6 of the Hotel
20 Operators' Occupation Tax Act, must , shall be expended solely
21 by the Department pursuant to an appropriation for acquisition,
22 development, and maintenance of bike paths, including grants
23 for the acquisition and development of bike paths.

 

 

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1 (Source: P.A. 91-239, eff. 1-1-00.)
 
2     Section 10. The Hotel Operators' Occupation Tax Act is
3 amended by changing Section 6 as follows:
 
4     (35 ILCS 145/6)  (from Ch. 120, par. 481b.36)
5     Sec. 6. Except as provided hereinafter in this Section, on
6 or before the last day of each calendar month, every person
7 engaged in the business of renting, leasing or letting rooms in
8 a hotel in this State during the preceding calendar month shall
9 file a return with the Department, stating:
10         1. The name of the operator;
11         2. His residence address and the address of his
12     principal place of business and the address of the
13     principal place of business (if that is a different
14     address) from which he engages in the business of renting,
15     leasing or letting rooms in a hotel in this State;
16         3. Total amount of rental receipts received by him
17     during the preceding calendar month from renting, leasing
18     or letting rooms during such preceding calendar month;
19         4. Total amount of rental receipts received by him
20     during the preceding calendar month from renting, leasing
21     or letting rooms to permanent residents during such
22     preceding calendar month;
23         5. Total amount of other exclusions from gross rental
24     receipts allowed by this Act;

 

 

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1         6. Gross rental receipts which were received by him
2     during the preceding calendar month and upon the basis of
3     which the tax is imposed;
4         7. The amount of tax due;
5         8. Such other reasonable information as the Department
6     may require.
7     If the operator's average monthly tax liability to the
8 Department does not exceed $200, the Department may authorize
9 his returns to be filed on a quarter annual basis, with the
10 return for January, February and March of a given year being
11 due by April 30 of such year; with the return for April, May
12 and June of a given year being due by July 31 of such year; with
13 the return for July, August and September of a given year being
14 due by October 31 of such year, and with the return for
15 October, November and December of a given year being due by
16 January 31 of the following year.
17     If the operator's average monthly tax liability to the
18 Department does not exceed $50, the Department may authorize
19 his returns to be filed on an annual basis, with the return for
20 a given year being due by January 31 of the following year.
21     Such quarter annual and annual returns, as to form and
22 substance, shall be subject to the same requirements as monthly
23 returns.
24     Notwithstanding any other provision in this Act concerning
25 the time within which an operator may file his return, in the
26 case of any operator who ceases to engage in a kind of business

 

 

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1 which makes him responsible for filing returns under this Act,
2 such operator shall file a final return under this Act with the
3 Department not more than 1 month after discontinuing such
4 business.
5     Where the same person has more than 1 business registered
6 with the Department under separate registrations under this
7 Act, such person shall not file each return that is due as a
8 single return covering all such registered businesses, but
9 shall file separate returns for each such registered business.
10     In his return, the operator shall determine the value of
11 any consideration other than money received by him in
12 connection with the renting, leasing or letting of rooms in the
13 course of his business and he shall include such value in his
14 return. Such determination shall be subject to review and
15 revision by the Department in the manner hereinafter provided
16 for the correction of returns.
17     Where the operator is a corporation, the return filed on
18 behalf of such corporation shall be signed by the president,
19 vice-president, secretary or treasurer or by the properly
20 accredited agent of such corporation.
21     The person filing the return herein provided for shall, at
22 the time of filing such return, pay to the Department the
23 amount of tax herein imposed. The operator filing the return
24 under this Section shall, at the time of filing such return,
25 pay to the Department the amount of tax imposed by this Act
26 less a discount of 2.1% or $25 per calendar year, whichever is

 

 

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1 greater, which is allowed to reimburse the operator for the
2 expenses incurred in keeping records, preparing and filing
3 returns, remitting the tax and supplying data to the Department
4 on request.
5     There shall be deposited in the Build Illinois Fund in the
6 State Treasury for each State fiscal year 40% of the amount of
7 total net proceeds from the tax imposed by subsection (a) of
8 Section 3. Of the remaining 60%, $5,000,000 shall be deposited
9 in the Illinois Sports Facilities Fund and credited to the
10 Subsidy Account each fiscal year by making monthly deposits in
11 the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
12 such deposits for prior months, and an additional $8,000,000
13 shall be deposited in the Illinois Sports Facilities Fund and
14 credited to the Advance Account each fiscal year by making
15 monthly deposits in the amount of 1/8 of $8,000,000 plus any
16 cumulative deficiencies in such deposits for prior months;
17 provided, that for fiscal years ending after June 30, 2001, the
18 amount to be so deposited into the Illinois Sports Facilities
19 Fund and credited to the Advance Account each fiscal year shall
20 be increased from $8,000,000 to the then applicable Advance
21 Amount and the required monthly deposits beginning with July
22 2001 shall be in the amount of 1/8 of the then applicable
23 Advance Amount plus any cumulative deficiencies in those
24 deposits for prior months. (The deposits of the additional
25 $8,000,000 or the then applicable Advance Amount, as
26 applicable, during each fiscal year shall be treated as

 

 

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1 advances of funds to the Illinois Sports Facilities Authority
2 for its corporate purposes to the extent paid to the Authority
3 or its trustee and shall be repaid into the General Revenue
4 Fund in the State Treasury by the State Treasurer on behalf of
5 the Authority pursuant to Section 19 of the Illinois Sports
6 Facilities Authority Act, as amended. If in any fiscal year the
7 full amount of the then applicable Advance Amount is not repaid
8 into the General Revenue Fund, then the deficiency shall be
9 paid from the amount in the Local Government Distributive Fund
10 that would otherwise be allocated to the City of Chicago under
11 the State Revenue Sharing Act.)
12     For purposes of the foregoing paragraph, the term "Advance
13 Amount" means, for fiscal year 2002, $22,179,000, and for
14 subsequent fiscal years through fiscal year 2032, 105.615% of
15 the Advance Amount for the immediately preceding fiscal year,
16 rounded up to the nearest $1,000.
17     Of the remaining 60% of the amount of total net proceeds
18 from the tax imposed by subsection (a) of Section 3 after all
19 required deposits in the Illinois Sports Facilities Fund, the
20 amount equal to 8% of the net revenue realized from the Hotel
21 Operators' Occupation Tax Act plus an amount equal to 8% of the
22 net revenue realized from any tax imposed under Section 4.05 of
23 the Chicago World's Fair-1992 Authority Act during the
24 preceding month shall be deposited in the Local Tourism Fund
25 each month for purposes authorized by Section 605-705 of the
26 Department of Commerce and Economic Opportunity Community

 

 

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1 Affairs Law (20 ILCS 605/605-705) in the Local Tourism Fund,
2 and beginning August 1, 1999, the amount equal to 4.5% of the
3 net revenue realized from the Hotel Operators' Occupation Tax
4 Act during the preceding month shall be deposited into the
5 International Tourism Fund for the purposes authorized in
6 Section 605-707 605-725 of the Department of Commerce and
7 Economic Opportunity Community Affairs Law. "Net revenue
8 realized for a month" means the revenue collected by the State
9 under that Act during the previous month less the amount paid
10 out during that same month as refunds to taxpayers for
11 overpayment of liability under that Act.
12     After making all these deposits, all other proceeds of the
13 tax imposed under subsection (a) of Section 3 shall be
14 deposited as follows:
15         (1) the first $50,000,000 must be deposited into the
16     Illinois Historic Sites Fund in the State Treasury; and
17         (2) any remaining proceeds in excess of the first
18     $50,000,000 must be deposited in the Park and Conservation
19     Fund General Revenue Fund in the State Treasury.
20     All moneys received by the Department from the additional
21 tax imposed under subsection (b) of Section 3 shall be
22 deposited into the Build Illinois Fund in the State Treasury.
23     The Department may, upon separate written notice to a
24 taxpayer, require the taxpayer to prepare and file with the
25 Department on a form prescribed by the Department within not
26 less than 60 days after receipt of the notice an annual

 

 

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1 information return for the tax year specified in the notice.
2 Such annual return to the Department shall include a statement
3 of gross receipts as shown by the operator's last State income
4 tax return. If the total receipts of the business as reported
5 in the State income tax return do not agree with the gross
6 receipts reported to the Department for the same period, the
7 operator shall attach to his annual information return a
8 schedule showing a reconciliation of the 2 amounts and the
9 reasons for the difference. The operator's annual information
10 return to the Department shall also disclose pay roll
11 information of the operator's business during the year covered
12 by such return and any additional reasonable information which
13 the Department deems would be helpful in determining the
14 accuracy of the monthly, quarterly or annual tax returns by
15 such operator as hereinbefore provided for in this Section.
16     If the annual information return required by this Section
17 is not filed when and as required the taxpayer shall be liable
18 for a penalty in an amount determined in accordance with
19 Section 3-4 of the Uniform Penalty and Interest Act until such
20 return is filed as required, the penalty to be assessed and
21 collected in the same manner as any other penalty provided for
22 in this Act.
23     The chief executive officer, proprietor, owner or highest
24 ranking manager shall sign the annual return to certify the
25 accuracy of the information contained therein. Any person who
26 willfully signs the annual return containing false or

 

 

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1 inaccurate information shall be guilty of perjury and punished
2 accordingly. The annual return form prescribed by the
3 Department shall include a warning that the person signing the
4 return may be liable for perjury.
5     The foregoing portion of this Section concerning the filing
6 of an annual information return shall not apply to an operator
7 who is not required to file an income tax return with the
8 United States Government.
9 (Source: P.A. 92-16, eff. 6-28-01; 92-600, eff. 6-28-02;
10 revised 10-15-03.)
 
11     Section 99. Effective date. This Act takes effect on July
12 1, 2007.