Full Text of HB5618 98th General Assembly
HB5618 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 HB5618 Introduced , by Rep. Mike Fortner SYNOPSIS AS INTRODUCED: |
| 55 ILCS 5/5-1030 | from Ch. 34, par. 5-1030 | 65 ILCS 5/8-3-14 | from Ch. 24, par. 8-3-14 |
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Amends the Counties Code. Provides that amounts collected by a county from a hotel tax shall be expended to promote transportation for tourists and infrastructure for transportation for tourists. Makes similar changes in the Illinois Municipal Code. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 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 Counties Code is amended by changing Section | 5 | | 5-1030 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
| 9 | | ordinance impose a tax upon all persons engaged in such county | 10 | | in the
business of renting, leasing or letting rooms in a hotel | 11 | | which is not
located within a city, village, or incorporated | 12 | | town that imposes a tax
under Section 8-3-14 of the Illinois | 13 | | Municipal Code, as defined in "The
Hotel Operators' Occupation | 14 | | Tax Act", at a rate not to exceed 5% of the
gross rental | 15 | | receipts from such renting, leasing or letting, excluding,
| 16 | | however, from gross rental receipts, the proceeds of such | 17 | | renting,
leasing or letting to permanent residents of that | 18 | | hotel, and may provide
for the administration and enforcement | 19 | | of 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 | | (b) With the consent of municipalities representing at |
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| 1 | | least 67% of the population of Winnebago County, as determined | 2 | | by the 2010 federal decennial census and as expressed by | 3 | | resolution of the corporate authorities of those | 4 | | municipalities, the county board of Winnebago County may, by | 5 | | ordinance, impose a tax upon all persons engaged in the county | 6 | | in the business of renting, leasing, or letting rooms in a | 7 | | hotel that imposes a tax under Section 8-3-14 of the Illinois | 8 | | Municipal Code, as defined in "The Hotel Operators' Occupation | 9 | | Tax Act", at a rate not to exceed 2% of the gross rental | 10 | | receipts from renting, leasing, or letting, excluding, | 11 | | however, from gross rental receipts, the proceeds of the | 12 | | renting, leasing, or letting to permanent residents of that | 13 | | hotel, and may provide for the administration and enforcement | 14 | | of the tax, and for the collection thereof from the persons | 15 | | subject to the tax, as the county board determines to be | 16 | | necessary or practicable for the effective administration of | 17 | | the tax. The tax shall be instituted on a county-wide basis and | 18 | | shall be in addition to any tax imposed by this or any other | 19 | | provision of law. The revenue generated under this subsection | 20 | | shall be accounted for and segregated from all other funds of | 21 | | the county and shall be utilized solely for either: (1) | 22 | | encouraging, supporting, marketing, constructing, or | 23 | | operating, either directly by the county or through other | 24 | | taxing bodies within the county, sports, arts, or other | 25 | | entertainment or tourism facilities or programs for the purpose | 26 | | of promoting tourism, competitiveness, job growth, and for the |
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| 1 | | general health and well-being of the citizens of the county; or | 2 | | (2) payment towards debt services on bonds issued for the | 3 | | purposes set forth in this subsection. | 4 | | (c) A Tourism Facility Board shall be established, | 5 | | comprised of a representative from the county and from each | 6 | | municipality that has approved the imposition of the tax under | 7 | | subsection (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 | 5 | | authority granted by
this Section may reimburse themselves for | 6 | | their tax liability for such
tax by separately stating such tax | 7 | | as an additional charge, which charge
may be stated in | 8 | | combination, 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 | 11 | | county to
impose a tax upon the privilege of engaging in any | 12 | | business which under
the Constitution of the United States may | 13 | | not be made the subject of
taxation by this State.
| 14 | | An ordinance or resolution imposing a tax hereunder or | 15 | | effecting a
change in the rate thereof shall be effective on | 16 | | the first day of the
calendar month next following its passage | 17 | | and required publication.
| 18 | | The amounts collected by any county pursuant to this | 19 | | Section shall be
expended to promote tourism; transportation | 20 | | for tourists; infrastructure for transportation for tourists; | 21 | | conventions; expositions; theatrical,
sports and cultural | 22 | | activities within that county or otherwise to attract
| 23 | | nonresident overnight visitors to the county.
| 24 | | Any county may agree with any unit of local government, | 25 | | including any
authority defined as a metropolitan exposition, | 26 | | auditorium and office
building authority, fair and exposition |
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| 1 | | authority, exposition and
auditorium authority, or civic | 2 | | center authority created pursuant to
provisions of Illinois law | 3 | | and the territory of which unit of local
government or | 4 | | authority is co-extensive with or wholly within such
county, to | 5 | | impose and collect for a period not to exceed 40 years, any
| 6 | | portion or all of the tax authorized pursuant to this Section | 7 | | and to
transmit such tax so collected to such unit of local | 8 | | government or
authority. The amount so paid shall be expended | 9 | | by any such unit of
local government or authority for the | 10 | | purposes for which such tax is
authorized. Any such agreement | 11 | | must be authorized by resolution or
ordinance, as the case may | 12 | | be, of such county and unit of local
government or authority, | 13 | | and such agreement may provide for the
irrevocable imposition | 14 | | and collection of said tax at such rate, or
amount as limited | 15 | | by a given rate, as may be agreed upon for the full
period of | 16 | | time set forth in such agreement; and such agreement may
| 17 | | further provide for any other terms as deemed necessary or | 18 | | advisable by
such county and such unit of local government or | 19 | | authority. Any such
agreement shall be binding and enforceable | 20 | | by either party to such
agreement. Such agreement entered into | 21 | | pursuant to this Section shall
not in any event constitute an | 22 | | indebtedness of such county subject to
any limitation imposed | 23 | | by statute or otherwise.
| 24 | | (Source: P.A. 98-313, eff. 8-12-13.)
| 25 | | Section 10. The Illinois Municipal Code is amended by |
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| 1 | | changing Section 8-3-14 as follows:
| 2 | | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
| 3 | | Sec. 8-3-14. Municipal hotel operators' occupation tax. | 4 | | The corporate authorities of any municipality may impose a
tax | 5 | | upon all persons engaged in such municipality in the business | 6 | | of
renting, leasing or letting rooms in a hotel, as defined in | 7 | | "The Hotel
Operators' Occupation Tax Act," at a rate not to | 8 | | exceed 6% in the City of East Peoria and in the Village of | 9 | | Morton and 5% in all other municipalities of the gross
rental | 10 | | receipts from such renting, leasing or letting, excluding, | 11 | | however,
from gross rental receipts, the proceeds of such | 12 | | renting, leasing or
letting to permanent residents of that | 13 | | hotel and proceeds from the tax
imposed under subsection (c) of | 14 | | Section 13 of the Metropolitan Pier and
Exposition Authority | 15 | | Act, and may provide for the administration and
enforcement of | 16 | | the tax, and for the collection thereof from the persons
| 17 | | subject to the tax, as the corporate authorities determine to | 18 | | be necessary
or practicable for the effective administration of | 19 | | the tax. The municipality may not impose a tax under this | 20 | | Section if it imposes a tax under Section 8-3-14a.
| 21 | | Persons subject to any tax imposed pursuant to authority
| 22 | | granted by this Section may reimburse themselves for their tax
| 23 | | liability for such tax by separately stating such tax as an
| 24 | | additional charge, which charge may be stated in combination,
| 25 | | in a single amount, with State tax imposed under "The Hotel
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| 1 | | Operators' Occupation Tax Act".
| 2 | | Nothing in this Section shall be construed to authorize a
| 3 | | municipality to impose a tax upon the privilege of engaging in
| 4 | | any business which under the constitution of the United States
| 5 | | may not be made the subject of taxation by this State.
| 6 | | The amounts collected by any municipality pursuant to this | 7 | | Section shall
be expended by the municipality solely to promote | 8 | | tourism and conventions
within that municipality , to develop | 9 | | infrastructure for transportation for tourists, to provide | 10 | | transportation for tourists, or otherwise to attract | 11 | | nonresident overnight
visitors to the municipality.
| 12 | | No funds received pursuant to this Section shall be used to | 13 | | advertise for
or otherwise promote new competition in the hotel | 14 | | business.
| 15 | | (Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
| 16 | | Section 99. Effective date. This Act takes effect upon | 17 | | becoming law.
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