Illinois General Assembly - Full Text of SB1859
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Full Text of SB1859  98th General Assembly




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1    AN ACT concerning local government.
2    Be it enacted by the People of the State of Illinois,
3represented in the General Assembly:
4    Section 5. The Counties Code is amended by changing Section
55-1030 and adding Section 5-1134 as follows:
6    (55 ILCS 5/5-1030)  (from Ch. 34, par. 5-1030)
7    Sec. 5-1030. Hotel rooms, tax on gross rental receipts.
8    (a) The corporate authorities of any county may by
9ordinance impose a tax upon all persons engaged in such county
10in the business of renting, leasing or letting rooms in a hotel
11which is not located within a city, village, or incorporated
12town that imposes a tax under Section 8-3-14 of the Illinois
13Municipal Code, as defined in "The Hotel Operators' Occupation
14Tax Act", at a rate not to exceed 5% of the gross rental
15receipts from such renting, leasing or letting, excluding,
16however, from gross rental receipts, the proceeds of such
17renting, leasing or letting to permanent residents of that
18hotel, and may provide for the administration and enforcement
19of the tax, and for the collection thereof from the persons
20subject to the tax, as the corporate authorities determine to
21be necessary or practicable for the effective administration of
22the tax.
23    (b) With the consent of municipalities representing at



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1least 67% of the population of Winnebago County, as determined
2by the 2010 federal decennial census and as expressed by
3resolution of the corporate authorities of those
4municipalities, the county board of Winnebago County may, by
5ordinance, impose a tax upon all persons engaged in the county
6in the business of renting, leasing, or letting rooms in a
7hotel that imposes a tax under Section 8-3-14 of the Illinois
8Municipal Code, as defined in "The Hotel Operators' Occupation
9Tax Act", at a rate not to exceed 2% of the gross rental
10receipts from renting, leasing, or letting, excluding,
11however, from gross rental receipts, the proceeds of the
12renting, leasing, or letting to permanent residents of that
13hotel, and may provide for the administration and enforcement
14of the tax, and for the collection thereof from the persons
15subject to the tax, as the county board determines to be
16necessary or practicable for the effective administration of
17the tax. The tax shall be instituted on a county-wide basis and
18shall be in addition to any tax imposed by this or any other
19provision of law. The revenue generated under this subsection
20shall be accounted for and segregated from all other funds of
21the county and shall be utilized solely for either: (1)
22encouraging, supporting, marketing, constructing, or
23operating, either directly by the county or through other
24taxing bodies within the county, sports, arts, or other
25entertainment or tourism facilities or programs for the purpose
26of promoting tourism, competitiveness, job growth, and for the



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1general health and well-being of the citizens of the county; or
2(2) payment towards debt services on bonds issued for the
3purposes set forth in this subsection.
4    (c) A Tourism Facility Board shall be established,
5comprised of a representative from the county and from each
6municipality that has approved the imposition of the tax under
7subsection (b) of this Section.
8        (1) A Board member's vote is weighted based on the
9    municipality's population relative to the population of
10    the county, with the county representing the population
11    within unincorporated areas of the county. Representatives
12    from the Rockford Park District and Rockford Area
13    Convention and Visitors Bureau shall serve as ex-officio
14    members with no voting rights.
15        (2) The Board must meet not less frequently than once
16    per year to direct the use of revenues collected from the
17    tax imposed under subsection (b) of this Section that are
18    not already directed for use pursuant to an
19    intergovernmental agreement between the county and another
20    entity represented on the Board, including the ex-officio
21    members, and for any other reason the Board deems
22    necessary. Affirmative actions of the Board shall require a
23    weighted vote of Board members representing not less than
24    67% of the population of the county.
25        (3) The Board shall not be a separate unit of local
26    government, shall have no paid staff, and members of the



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1    Board shall receive no compensation or reimbursement of
2    expenses from proceeds of the tax imposed under subsection
3    (b) of this Section.
4    (d) Persons subject to any tax imposed pursuant to
5authority granted by this Section may reimburse themselves for
6their tax liability for such tax by separately stating such tax
7as an additional charge, which charge may be stated in
8combination, in a single amount, with State tax imposed under
9"The Hotel Operators' Occupation Tax Act".
10    Nothing in this Section shall be construed to authorize a
11county to impose a tax upon the privilege of engaging in any
12business which under the Constitution of the United States may
13not be made the subject of taxation by this State.
14    An ordinance or resolution imposing a tax hereunder or
15effecting a change in the rate thereof shall be effective on
16the first day of the calendar month next following its passage
17and required publication.
18    The amounts collected by any county pursuant to this
19Section shall be expended to promote tourism; conventions;
20expositions; theatrical, sports and cultural activities within
21that county or otherwise to attract nonresident overnight
22visitors to the county.
23    Any county may agree with any unit of local government,
24including any authority defined as a metropolitan exposition,
25auditorium and office building authority, fair and exposition
26authority, exposition and auditorium authority, or civic



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1center authority created pursuant to provisions of Illinois law
2and the territory of which unit of local government or
3authority is co-extensive with or wholly within such county, to
4impose and collect for a period not to exceed 40 years, any
5portion or all of the tax authorized pursuant to this Section
6and to transmit such tax so collected to such unit of local
7government or authority. The amount so paid shall be expended
8by any such unit of local government or authority for the
9purposes for which such tax is authorized. Any such agreement
10must be authorized by resolution or ordinance, as the case may
11be, of such county and unit of local government or authority,
12and such agreement may provide for the irrevocable imposition
13and collection of said tax at such rate, or amount as limited
14by a given rate, as may be agreed upon for the full period of
15time set forth in such agreement; and such agreement may
16further provide for any other terms as deemed necessary or
17advisable by such county and such unit of local government or
18authority. Any such agreement shall be binding and enforceable
19by either party to such agreement. Such agreement entered into
20pursuant to this Section shall not in any event constitute an
21indebtedness of such county subject to any limitation imposed
22by statute or otherwise.
23(Source: P.A. 86-962.)
24    (55 ILCS 5/5-1134 new)
25    Sec. 5-1134. Project labor agreements.



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1    (a) Any sports, arts, or entertainment facilities that
2receive revenue from a tax imposed under subsection (b) of
3Section 5-1030 of this Code shall be considered to be public
4works within the meaning of the Prevailing Wage Act. The county
5authorities responsible for the construction, renovation,
6modification, or alteration of the sports, arts, or
7entertainment facilities shall enter into project labor
8agreements with labor organizations as defined in the National
9Labor Relations Act to assure that no labor dispute interrupts
10or interferes with the construction, renovation, modification,
11or alteration of the projects.
12    (b) The project labor agreements must include the
14        (1) provisions establishing the minimum hourly wage
15    for each class of labor organization employees;
16        (2) provisions establishing the benefits and other
17    compensation for such class of labor organization; and
18        (3) provisions establishing that no strike or disputes
19    will be engaged in by the labor organization employees.
20    The county, taxing bodies, municipalities, and the labor
21organizations shall have the authority to include other terms
22and conditions as they deem necessary.
23    (c) The project labor agreement shall be filed with the
24Director of the Illinois Department of Labor in accordance with
25procedures established by the Department. At a minimum, the
26project labor agreement must provide the names, addresses, and



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1occupations of the owner of the facilities and the individuals
2representing the labor organization employees participating in
3the project labor agreement. The agreement must also specify
4the terms and conditions required in subsection (b) of this
6    (d) In any agreement for the construction or rehabilitation
7of a facility using revenue generated under subsection (b) of
8Section 5-1030 of this Code, in connection with the
9prequalification of general contractors for construction or
10rehabilitation of the facility, it shall be required that a
11commitment will be submitted detailing how the general
12contractor will expend 15% or more of the aggregate dollar
13value of the project as a whole with one or more minority-owned
14businesses, female-owned businesses, or businesses owned by a
15person with a disability, as these terms are defined in Section
162 of the Business Enterprise for Minorities, Females, and
17Persons with Disabilities Act.
18    Section 99. Effective date. This Act takes effect upon
19becoming law.