SB2676 Enrolled LRB095 05531 HLH 25621 b

1     AN ACT concerning local government.
 
2     Be it enacted by the People of the State of Illinois,
3 represented in the General Assembly:
 
4     Section 5. The Illinois Municipal Code is amended by
5 changing Section 8-3-14 as follows:
 
6     (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
7     Sec. 8-3-14. The corporate authorities of any municipality
8 may impose a tax upon all persons engaged in such municipality
9 in the business of renting, leasing or letting rooms in a
10 hotel, as defined in "The Hotel Operators' Occupation Tax Act,"
11 at a rate not to exceed 6% in the City of East Peoria and in the
12 Village of Morton and 5% in all other municipalities of the
13 gross rental receipts from such renting, leasing or letting,
14 excluding, however, from gross rental receipts, the proceeds of
15 such renting, leasing or letting to permanent residents of that
16 hotel and proceeds from the tax imposed under subsection (c) of
17 Section 13 of the Metropolitan Pier and Exposition Authority
18 Act, and may provide for the administration and enforcement of
19 the tax, and for the collection thereof from the persons
20 subject to the tax, as the corporate authorities determine to
21 be necessary or practicable for the effective administration of
22 the tax.
23     Persons subject to any tax imposed pursuant to authority

 

 

SB2676 Enrolled - 2 - LRB095 05531 HLH 25621 b

1 granted by this Section may reimburse themselves for their tax
2 liability for such tax by separately stating such tax as an
3 additional charge, which charge may be stated in combination,
4 in a single amount, with State tax imposed under "The Hotel
5 Operators' Occupation Tax Act".
6     Nothing in this Section shall be construed to authorize a
7 municipality to impose a tax upon the privilege of engaging in
8 any business which under the constitution of the United States
9 may not be made the subject of taxation by this State.
10     The amounts collected by any municipality pursuant to this
11 Section shall be expended by the municipality solely to promote
12 tourism and conventions within that municipality or otherwise
13 to attract nonresident overnight visitors to the municipality.
14     No funds received pursuant to this Section shall be used to
15 advertise for or otherwise promote new competition in the hotel
16 business.
17 (Source: P.A. 87-733.)
 
18     Section 99. Effective date. This Act takes effect upon
19 becoming law.