97TH GENERAL ASSEMBLY
State of Illinois
2011 and 2012
SB0161

 

Introduced 2/8/2011, by Sen. Kyle McCarter

 

SYNOPSIS AS INTRODUCED:
 
35 ILCS 115/2e new
35 ILCS 120/2-67 new

    Amends the Service Occupation Tax Act and the Retailers' Occupation Tax Act. Provides that each serviceman or retailer who is engaged in the rental of banquet, meeting, or conference rooms shall separately state the selling price of any food or beverages sold incident to the rental of the room, not including gratuities or mandatory service charges. Provides that the tax shall be imposed only on the sale of food, beverages, or other tangible personal property and not on the rental of the room or associated equipment. Effective immediately.


LRB097 06102 HLH 46175 b

FISCAL NOTE ACT MAY APPLY

 

 

A BILL FOR

 

SB0161LRB097 06102 HLH 46175 b

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

 

 

SB0161- 2 -LRB097 06102 HLH 46175 b

1Beginning on the first day of the first month to occur not less
2than 90 days after the effective date of this amendatory Act of
3the 97th General Assembly, each retailer who is engaged in the
4rental of banquet, meeting, or conference rooms shall
5separately state the selling price of any food or beverages
6sold incident to the rental of the room, not including
7gratuities or mandatory service charges. The tax shall be
8imposed under this Act only on the sale of food, beverages, or
9other tangible personal property and not on the rental of the
10room or associated equipment.
 
11    Section 99. Effective date. This Act takes effect upon
12becoming law.