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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by | |||||||||||||||||||
5 | changing Section 8-3-13 as follows:
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6 | (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
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7 | Sec. 8-3-13.
The
The corporate authorities of any | |||||||||||||||||||
8 | municipality containing
500,000 or more inhabitants may impose | |||||||||||||||||||
9 | a tax prior to July 1, 1969, upon
all persons engaged in the | |||||||||||||||||||
10 | municipality in the business of renting, leasing
or letting | |||||||||||||||||||
11 | rooms in a hotel, as defined in the Hotel Operators' Occupation
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12 | Tax Act, at a rate not to exceed 1% of the gross rental | |||||||||||||||||||
13 | receipts from the
renting, leasing or letting, excluding, | |||||||||||||||||||
14 | however, from gross rental
receipts, the proceeds of the | |||||||||||||||||||
15 | 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. | |||||||||||||||||||
19 | The tax imposed by a municipality under this Section and | |||||||||||||||||||
20 | all civil
penalties that may be assessed as an incident thereof | |||||||||||||||||||
21 | shall be collected
and enforced by the State Department of | |||||||||||||||||||
22 | Revenue. The certificate of
registration that is issued by the | |||||||||||||||||||
23 | Department to a lessor under the Hotel
Operators' Occupation |
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1 | Tax Act shall permit the registrant to engage in a
business | ||||||
2 | that is taxable under any ordinance or resolution enacted under
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3 | this Section without registering separately with the | ||||||
4 | Department under the
ordinance or resolution or under this | ||||||
5 | Section. The Department shall have
full power to administer and | ||||||
6 | enforce this Section; to collect all taxes and
penalties due | ||||||
7 | hereunder; to dispose of taxes and penalties so collected in
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8 | the manner provided in this Section; and to determine all | ||||||
9 | rights to credit
memoranda arising on account of the erroneous | ||||||
10 | payment of tax or penalty
hereunder. In the administration of | ||||||
11 | and compliance with this Section, the
Department and persons | ||||||
12 | who are subject to this Section shall have the same
rights, | ||||||
13 | remedies, privileges, immunities, powers and duties, and be | ||||||
14 | subject
to the same conditions, restrictions, limitations, | ||||||
15 | penalties and
definitions of terms, and employ the same modes | ||||||
16 | of procedure, as are
prescribed in the Hotel Operators' | ||||||
17 | Occupation Tax Act and the Uniform
Penalty and Interest Act, as | ||||||
18 | fully as if the provisions contained in those
Acts were set | ||||||
19 | forth herein.
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20 | Whenever the Department determines that a refund should be | ||||||
21 | made under this
Section to a claimant instead of issuing a | ||||||
22 | credit memorandum, the Department
shall notify the State | ||||||
23 | Comptroller, who shall cause the warrant to be drawn
for the | ||||||
24 | amount specified, and to the person named, in the notification | ||||||
25 | from
the Department. The refund shall be paid by the State | ||||||
26 | Treasurer out of the
Illinois tourism tax fund.
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1 | Persons subject to any tax imposed under authority granted | ||||||
2 | by this
Section may reimburse themselves for their tax | ||||||
3 | liability for that tax by
separately stating the tax as an | ||||||
4 | additional charge, which charge may be
stated in combination, | ||||||
5 | in a single amount, with State tax imposed under the
Hotel | ||||||
6 | Operators' Occupation Tax Act.
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7 | The Department shall forthwith pay over to the State | ||||||
8 | Treasurer,
ex-officio, as trustee, all taxes and penalties | ||||||
9 | collected hereunder. On or
before the 25th day of each calendar | ||||||
10 | month, the Department shall prepare
and certify to the | ||||||
11 | Comptroller the disbursement of stated sums of money to
named | ||||||
12 | municipalities from which lessors have paid taxes or penalties
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13 | hereunder to the Department during the second preceding | ||||||
14 | calendar month. The
amount to be paid to each municipality | ||||||
15 | shall be the amount (not including
credit memoranda) collected | ||||||
16 | hereunder during the second preceding calendar
month by the | ||||||
17 | Department, and not including an amount equal to the amount of
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18 | refunds made during the second preceding calendar month by the | ||||||
19 | Department
on behalf of the municipality, less 4% of the | ||||||
20 | balance, which sum shall be
retained by the State Treasurer to | ||||||
21 | cover the costs incurred by the
Department in administering and | ||||||
22 | enforcing the provisions of this Section,
as provided herein. | ||||||
23 | The Department, at the time of each monthly
disbursement to the | ||||||
24 | municipalities, shall prepare and certify to the
Comptroller | ||||||
25 | the amount so retained by the State Treasurer, which
shall be | ||||||
26 | paid into the General Revenue Fund of the State Treasury.
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1 | Within 10 days after receipt by the Comptroller of the | ||||||
2 | disbursement
certification to the municipalities and the | ||||||
3 | General Revenue Fund provided
for in this Section to be given | ||||||
4 | to the Comptroller by the Department, the
Comptroller shall | ||||||
5 | cause the warrants to be drawn for the respective amounts
in | ||||||
6 | accordance with the directions contained in the certification.
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7 | Nothing in this Section shall be construed to authorize a | ||||||
8 | municipality
to impose a tax upon the privilege of engaging in | ||||||
9 | any business that,
under the Constitution of the United States, | ||||||
10 | may not be made
the subject of taxation by this State.
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11 | An ordinance or resolution imposing a tax hereunder or | ||||||
12 | effecting a change
in the rate thereof shall be effective on | ||||||
13 | the first day of the calendar
month next following the | ||||||
14 | expiration of the publication period provided in
Section 1-2-4 | ||||||
15 | in respect to municipalities governed by that Section.
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16 | The corporate authorities of any municipality that levies a | ||||||
17 | tax
authorized by this Section shall transmit to the Department | ||||||
18 | of Revenue on
or not later than 5 days after the effective date | ||||||
19 | of the ordinance or
resolution a certified copy of the | ||||||
20 | ordinance or resolution imposing the
tax; whereupon, the | ||||||
21 | Department of Revenue shall proceed to administer and
enforce | ||||||
22 | this Section on behalf of the municipality as of the effective | ||||||
23 | date
of the ordinance or resolution. Upon a change in rate of a | ||||||
24 | tax levied
hereunder, or upon the discontinuance of the tax, | ||||||
25 | the corporate authorities
of the municipality shall, on or 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 the change or | ||||||
4 | discontinuance. The
amounts disbursed to any municipality | ||||||
5 | under this Section shall be expended
by the municipality solely | ||||||
6 | to promote tourism, conventions and other
special events within | ||||||
7 | that municipality or otherwise to attract
nonresidents to visit | ||||||
8 | the municipality.
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9 | Any municipality receiving and disbursing money under this | ||||||
10 | Section shall
report on or before the first Monday in January | ||||||
11 | of each year to the
Advisory Committee of the Illinois Tourism | ||||||
12 | Promotion Fund, created by
Section 12 of the Illinois Promotion | ||||||
13 | Act. The reports shall specify the
purposes for which the | ||||||
14 | disbursements were made and shall contain detailed
amounts of | ||||||
15 | all receipts and disbursements under this Section.
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16 | This Section may be cited as the Tourism, Conventions and | ||||||
17 | Other Special
Events Promotion Act of 1967.
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18 | (Source: P.A. 87-205; 87-733; 87-895 .)
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