Illinois General Assembly - Full Text of SB1162
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Full Text of SB1162  98th General Assembly

SB1162sam002 98TH GENERAL ASSEMBLY

Sen. Toi W. Hutchinson

Filed: 3/15/2013

 

 


 

 


 
09800SB1162sam002LRB098 07308 HLH 43211 a

1
AMENDMENT TO SENATE BILL 1162

2    AMENDMENT NO. ______. Amend Senate Bill 1162 by replacing
3everything after the enacting clause with the following:
 
4    "Section 5. The Hotel Operators' Occupation Tax Act is
5amended by changing Section 3 as follows:
 
6    (35 ILCS 145/3)  (from Ch. 120, par. 481b.33)
7    Sec. 3. Rate; exemptions Exemption.
8    (a) A tax is imposed upon persons engaged in the business
9of renting, leasing or letting rooms in a hotel at the rate of
105% of 94% of the gross rental receipts from such renting,
11leasing or letting, excluding, however, from gross rental
12receipts, the proceeds of such renting, leasing or letting to
13permanent residents of that hotel and proceeds from the tax
14imposed under subsection (c) of Section 13 of the Metropolitan
15Pier and Exposition Authority Act.
16    (b) Commencing on the first day of the first month after

 

 

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1the month this amendatory Act of 1984 becomes law, there shall
2be imposed an additional tax upon persons engaged in the
3business of renting, leasing or letting rooms in a hotel at the
4rate of 1% of 94% of the gross rental receipts from such
5renting, leasing or letting, excluding, however, from gross
6rental receipts, the proceeds of such renting, leasing or
7letting to permanent residents of that hotel and proceeds from
8the tax imposed under subsection (c) of Section 13 of the
9Metropolitan Pier and Exposition Authority Act.
10    (c) No funds received pursuant to this Act shall be used to
11advertise for or otherwise promote new competition in the hotel
12business.
13    (d) However, such tax is not imposed upon the privilege of
14engaging in any business in Interstate Commerce or otherwise,
15which business may not, under the Constitution and Statutes of
16the United States, be made the subject of taxation by this
17State. In addition, the tax is not imposed upon gross rental
18receipts for which the hotel operator is prohibited from
19obtaining reimbursement for the tax from the customer by reason
20of a federal treaty.
21    (e) Persons subject to the tax imposed by this Act may
22reimburse themselves for their tax liability under this Act by
23separately stating such tax as an additional charge, which
24charge may be stated in combination, in a single amount, with
25any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
26Illinois Municipal Code, and Section 25.05-10 of "An Act to

 

 

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1revise the law in relation to counties".
2    (f) If any hotel operator collects an amount (however
3designated) which purports to reimburse such operator for hotel
4operators' occupation tax liability measured by receipts which
5are not subject to hotel operators' occupation tax, or if any
6hotel operator, in collecting an amount (however designated)
7which purports to reimburse such operator for hotel operators'
8occupation tax liability measured by receipts which are subject
9to tax under this Act, collects more from the customer than the
10operators' hotel operators' occupation tax liability in the
11transaction is, the customer shall have a legal right to claim
12a refund of such amount from such operator. However, if such
13amount is not refunded to the customer for any reason, the
14hotel operator is liable to pay such amount to the Department.
15    (g) Notwithstanding any other provision of law, the tax is
16not imposed on the renting, leasing, or letting of hotel rooms
17to the American Red Cross for the provision or coordination of
18disaster relief services. The exemption under this subsection
19for the renting, leasing, or letting of hotel rooms to the
20American Red Cross shall not apply except during the provision
21or coordination of disaster relief services.
22(Source: P.A. 87-733.)
 
23    Section 10. The Counties Code is amended by changing
24Section 5-1030 as follows:
 

 

 

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1    (55 ILCS 5/5-1030)  (from Ch. 34, par. 5-1030)
2    Sec. 5-1030. Hotel rooms, tax on gross rental receipts. The
3corporate authorities of any county may by ordinance impose a
4tax upon all persons engaged in such county in the business of
5renting, leasing or letting rooms in a hotel which is not
6located within a city, village, or incorporated town that
7imposes a tax under Section 8-3-14 of the Illinois Municipal
8Code, as defined in "The Hotel Operators' Occupation Tax Act",
9at a rate not to exceed 5% of the gross rental receipts from
10such renting, leasing or letting, excluding, however, from
11gross rental receipts, the proceeds of such renting, leasing or
12letting to permanent residents of that hotel, and may provide
13for the administration and enforcement of the tax, and for the
14collection thereof from the persons subject to the tax, as the
15corporate authorities determine to be necessary or practicable
16for the effective administration of the tax.
17    Persons subject to any tax imposed pursuant to authority
18granted by this Section may reimburse themselves for their tax
19liability for such tax by separately stating such tax as an
20additional charge, which charge may be stated in combination,
21in a single amount, with State tax imposed under "The Hotel
22Operators' Occupation Tax Act".
23    Nothing in this Section shall be construed to authorize a
24county to impose a tax upon the privilege of engaging in any
25business which under the Constitution of the United States may
26not be made the subject of taxation by this State.

 

 

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1    An ordinance or resolution imposing a tax hereunder or
2effecting a change in the rate thereof shall be effective on
3the first day of the calendar month next following its passage
4and required publication.
5    The amounts collected by any county pursuant to this
6Section shall be expended to promote tourism; conventions;
7expositions; theatrical, sports and cultural activities within
8that county or otherwise to attract nonresident overnight
9visitors to the county.
10    Any county may agree with any unit of local government,
11including any authority defined as a metropolitan exposition,
12auditorium and office building authority, fair and exposition
13authority, exposition and auditorium authority, or civic
14center authority created pursuant to provisions of Illinois law
15and the territory of which unit of local government or
16authority is co-extensive with or wholly within such county, to
17impose and collect for a period not to exceed 40 years, any
18portion or all of the tax authorized pursuant to this Section
19and to transmit such tax so collected to such unit of local
20government or authority. The amount so paid shall be expended
21by any such unit of local government or authority for the
22purposes for which such tax is authorized. Any such agreement
23must be authorized by resolution or ordinance, as the case may
24be, of such county and unit of local government or authority,
25and such agreement may provide for the irrevocable imposition
26and collection of said tax at such rate, or amount as limited

 

 

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1by a given rate, as may be agreed upon for the full period of
2time set forth in such agreement; and such agreement may
3further provide for any other terms as deemed necessary or
4advisable by such county and such unit of local government or
5authority. Any such agreement shall be binding and enforceable
6by either party to such agreement. Such agreement entered into
7pursuant to this Section shall not in any event constitute an
8indebtedness of such county subject to any limitation imposed
9by statute or otherwise.
10    Notwithstanding any other provision of law, the tax is not
11imposed on the renting, leasing, or letting of hotel rooms to
12the American Red Cross for the provision or coordination of
13disaster relief services. This exemption for the renting,
14leasing, or letting of hotel rooms to the American Red Cross
15shall not apply except during the provision or coordination of
16disaster relief services.
17(Source: P.A. 86-962.)
 
18    Section 15. The Illinois Municipal Code is amended by
19changing Sections 8-3-14, 8-3-14a, and 11-74.3-6 as follows:
 
20    (65 ILCS 5/8-3-14)  (from Ch. 24, par. 8-3-14)
21    Sec. 8-3-14. Municipal hotel operators' occupation tax.
22The corporate authorities of any municipality may impose a tax
23upon all persons engaged in such municipality in the business
24of renting, leasing or letting rooms in a hotel, as defined in

 

 

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1"The Hotel Operators' Occupation Tax Act," at a rate not to
2exceed 6% in the City of East Peoria and in the Village of
3Morton and 5% in all other municipalities of the gross rental
4receipts from such renting, leasing or letting, excluding,
5however, from gross rental receipts, the proceeds of such
6renting, leasing or letting to permanent residents of that
7hotel and proceeds from the tax imposed under subsection (c) of
8Section 13 of the Metropolitan Pier and Exposition Authority
9Act, and may provide for the administration and enforcement of
10the tax, and for the collection thereof from the persons
11subject to the tax, as the corporate authorities determine to
12be necessary or practicable for the effective administration of
13the tax. The municipality may not impose a tax under this
14Section if it imposes a tax under Section 8-3-14a.
15    Persons subject to any tax imposed pursuant to authority
16granted by this Section may reimburse themselves for their tax
17liability for such tax by separately stating such tax as an
18additional charge, which charge may be stated in combination,
19in a single amount, with State tax imposed under "The Hotel
20Operators' Occupation Tax Act".
21    Nothing in this Section shall be construed to authorize a
22municipality to impose a tax upon the privilege of engaging in
23any business which under the constitution of the United States
24may not be made the subject of taxation by this State.
25    The amounts collected by any municipality pursuant to this
26Section shall be expended by the municipality solely to promote

 

 

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1tourism and conventions within that municipality or otherwise
2to attract nonresident overnight visitors to the municipality.
3    No funds received pursuant to this Section shall be used to
4advertise for or otherwise promote new competition in the hotel
5business.
6    Notwithstanding any other provision of law, the tax is not
7imposed on the renting, leasing, or letting of hotel rooms to
8the American Red Cross for the provision or coordination of
9disaster relief services. This exemption for the renting,
10leasing, or letting of hotel rooms to the American Red Cross
11shall not apply except during the provision or coordination of
12disaster relief services.
13(Source: P.A. 95-967, eff. 9-23-08; 96-238, eff. 8-11-09.)
 
14    (65 ILCS 5/8-3-14a)
15    Sec. 8-3-14a. Municipal hotel use tax.
16    (a) The corporate authorities of any municipality may
17impose a tax upon the privilege of renting or leasing rooms in
18a hotel within the municipality at a rate not to exceed 5% of
19the rental or lease payment. The corporate authorities may
20provide for the administration and enforcement of the tax and
21for the collection thereof from the persons subject to the tax,
22as the corporate authorities determine to be necessary or
23practical for the effective administration of the tax.
24    (b) Each hotel in the municipality shall collect the tax
25from the person making the rental or lease payment at the time

 

 

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1that the payment is tendered to the hotel. The hotel shall, as
2trustee, remit the tax to the municipality.
3    (c) The tax authorized under this Section does not apply to
4any rental or lease payment by a permanent resident of that
5hotel or to any payment made to any hotel that is subject to
6the tax imposed under subsection (c) of Section 13 of the
7Metropolitan Pier and Exposition Authority Act. A municipality
8may not impose a tax under this Section if it imposes a tax
9under Section 8-3-14. Nothing in this Section may be construed
10to authorize a municipality to impose a tax upon the privilege
11of engaging in any business that under the Constitution of the
12United States may not be made the subject of taxation by this
13State.
14    (c-5) Notwithstanding any other provision of law, the tax
15is not imposed on the renting or leasing of hotel rooms by the
16American Red Cross for the provision or coordination of
17disaster relief services. This exemption for the renting,
18leasing, or letting of hotel rooms to the American Red Cross
19shall not apply except during the provision or coordination of
20disaster relief services.
21    (d) The moneys collected by a municipality under this
22Section may be expended solely to promote tourism and
23conventions within that municipality or otherwise to attract
24nonresident overnight visitors to the municipality. No moneys
25received under this Section may be used to advertise for or
26otherwise promote new competition in the hotel business.

 

 

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1    (e) As used in this Section, "hotel" has the meaning set
2forth in Section 2 of the Hotel Operators' Occupation Tax Act.
3(Source: P.A. 96-238, eff. 8-11-09.)
 
4    (65 ILCS 5/11-74.3-6)
5    Sec. 11-74.3-6. Business district revenue and obligations;
6business district tax allocation fund.
7    (a) If the corporate authorities of a municipality have
8approved a business district plan, have designated a business
9district, and have elected to impose a tax by ordinance
10pursuant to subsection (10) or (11) of Section 11-74.3-3, then
11each year after the date of the approval of the ordinance but
12terminating upon the date all business district project costs
13and all obligations paying or reimbursing business district
14project costs, if any, have been paid, but in no event later
15than the dissolution date, all amounts generated by the
16retailers' occupation tax and service occupation tax shall be
17collected and the tax shall be enforced by the Department of
18Revenue in the same manner as all retailers' occupation taxes
19and service occupation taxes imposed in the municipality
20imposing the tax and all amounts generated by the hotel
21operators' occupation tax shall be collected and the tax shall
22be enforced by the municipality in the same manner as all hotel
23operators' occupation taxes imposed in the municipality
24imposing the tax. The corporate authorities of the municipality
25shall deposit the proceeds of the taxes imposed under

 

 

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1subsections (10) and (11) of Section 11-74.3-3 into a special
2fund of the municipality called the "[Name of] Business
3District Tax Allocation Fund" for the purpose of paying or
4reimbursing business district project costs and obligations
5incurred in the payment of those costs.
6    (b) The corporate authorities of a municipality that has
7designated a business district under this Law may, by
8ordinance, impose a Business District Retailers' Occupation
9Tax upon all persons engaged in the business of selling
10tangible personal property, other than an item of tangible
11personal property titled or registered with an agency of this
12State's government, at retail in the business district at a
13rate not to exceed 1% of the gross receipts from the sales made
14in the course of such business, to be imposed only in 0.25%
15increments. The tax may not be imposed on food for human
16consumption that is to be consumed off the premises where it is
17sold (other than alcoholic beverages, soft drinks, and food
18that has been prepared for immediate consumption),
19prescription and nonprescription medicines, drugs, medical
20appliances, modifications to a motor vehicle for the purpose of
21rendering it usable by a disabled person, and insulin, urine
22testing materials, syringes, and needles used by diabetics, for
23human use.
24    The tax imposed under this subsection and all civil
25penalties that may be assessed as an incident thereof shall be
26collected and enforced by the Department of Revenue. The

 

 

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1certificate of registration that is issued by the Department to
2a retailer under the Retailers' Occupation Tax Act shall permit
3the retailer to engage in a business that is taxable under any
4ordinance or resolution enacted pursuant to this subsection
5without registering separately with the Department under such
6ordinance or resolution or under this subsection. The
7Department of Revenue shall have full power to administer and
8enforce this subsection; to collect all taxes and penalties due
9under this subsection in the manner hereinafter provided; and
10to determine all rights to credit memoranda arising on account
11of the erroneous payment of tax or penalty under this
12subsection. In the administration of, and compliance with, this
13subsection, the Department and persons who are subject to this
14subsection shall have the same rights, remedies, privileges,
15immunities, powers and duties, and be subject to the same
16conditions, restrictions, limitations, penalties, exclusions,
17exemptions, and definitions of terms and employ the same modes
18of procedure, as are prescribed in Sections 1, 1a through 1o, 2
19through 2-65 (in respect to all provisions therein other than
20the State rate of tax), 2c through 2h, 3 (except as to the
21disposition of taxes and penalties collected), 4, 5, 5a, 5c,
225d, 5e, 5f, 5g, 5i, 5j, 5k, 5l, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11,
2312, 13, and 14 of the Retailers' Occupation Tax Act and all
24provisions of the Uniform Penalty and Interest Act, as fully as
25if those provisions were set forth herein.
26    Persons subject to any tax imposed under this subsection

 

 

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1may reimburse themselves for their seller's tax liability under
2this subsection by separately stating the tax as an additional
3charge, which charge may be stated in combination, in a single
4amount, with State taxes that sellers are required to collect
5under the Use Tax Act, in accordance with such bracket
6schedules as the Department may prescribe.
7    Whenever the Department determines that a refund should be
8made under this subsection to a claimant instead of issuing a
9credit memorandum, the Department shall notify the State
10Comptroller, who shall cause the order to be drawn for the
11amount specified and to the person named in the notification
12from the Department. The refund shall be paid by the State
13Treasurer out of the business district retailers' occupation
14tax fund.
15    The Department shall immediately pay over to the State
16Treasurer, ex officio, as trustee, all taxes, penalties, and
17interest collected under this subsection for deposit into the
18business district retailers' occupation tax fund.
19    As soon as possible after the first day of each month,
20beginning January 1, 2011, upon certification of the Department
21of Revenue, the Comptroller shall order transferred, and the
22Treasurer shall transfer, to the STAR Bonds Revenue Fund the
23local sales tax increment, as defined in the Innovation
24Development and Economy Act, collected under this subsection
25during the second preceding calendar month for sales within a
26STAR bond district.

 

 

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1    After the monthly transfer to the STAR Bonds Revenue Fund,
2on or before the 25th day of each calendar month, the
3Department shall prepare and certify to the Comptroller the
4disbursement of stated sums of money to named municipalities
5from the business district retailers' occupation tax fund, the
6municipalities to be those from which retailers have paid taxes
7or penalties under this subsection to the Department during the
8second preceding calendar month. The amount to be paid to each
9municipality shall be the amount (not including credit
10memoranda) collected under this subsection during the second
11preceding calendar month by the Department plus an amount the
12Department determines is necessary to offset any amounts that
13were erroneously paid to a different taxing body, and not
14including an amount equal to the amount of refunds made during
15the second preceding calendar month by the Department, less 2%
16of that amount, which shall be deposited into the Tax
17Compliance and Administration Fund and shall be used by the
18Department, subject to appropriation, to cover the costs of the
19Department in administering and enforcing the provisions of
20this subsection, on behalf of such municipality, and not
21including any amount that the Department determines is
22necessary to offset any amounts that were payable to a
23different taxing body but were erroneously paid to the
24municipality, and not including any amounts that are
25transferred to the STAR Bonds Revenue Fund. Within 10 days
26after receipt by the Comptroller of the disbursement

 

 

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1certification to the municipalities provided for in this
2subsection to be given to the Comptroller by the Department,
3the Comptroller shall cause the orders to be drawn for the
4respective amounts in accordance with the directions contained
5in the certification. The proceeds of the tax paid to
6municipalities under this subsection shall be deposited into
7the Business District Tax Allocation Fund by the municipality.
8    An ordinance imposing or discontinuing the tax under this
9subsection or effecting a change in the rate thereof shall
10either (i) be adopted and a certified copy thereof filed with
11the Department on or before the first day of April, whereupon
12the Department, if all other requirements of this subsection
13are met, shall proceed to administer and enforce this
14subsection as of the first day of July next following the
15adoption and filing; or (ii) be adopted and a certified copy
16thereof filed with the Department on or before the first day of
17October, whereupon, if all other requirements of this
18subsection are met, the Department shall proceed to administer
19and enforce this subsection as of the first day of January next
20following the adoption and filing.
21    The Department of Revenue shall not administer or enforce
22an ordinance imposing, discontinuing, or changing the rate of
23the tax under this subsection, until the municipality also
24provides, in the manner prescribed by the Department, the
25boundaries of the business district and each address in the
26business district in such a way that the Department can

 

 

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1determine by its address whether a business is located in the
2business district. The municipality must provide this boundary
3and address information to the Department on or before April 1
4for administration and enforcement of the tax under this
5subsection by the Department beginning on the following July 1
6and on or before October 1 for administration and enforcement
7of the tax under this subsection by the Department beginning on
8the following January 1. The Department of Revenue shall not
9administer or enforce any change made to the boundaries of a
10business district or address change, addition, or deletion
11until the municipality reports the boundary change or address
12change, addition, or deletion to the Department in the manner
13prescribed by the Department. The municipality must provide
14this boundary change information or address change, addition,
15or deletion to the Department on or before April 1 for
16administration and enforcement by the Department of the change
17beginning on the following July 1 and on or before October 1
18for administration and enforcement by the Department of the
19change beginning on the following January 1. The retailers in
20the business district shall be responsible for charging the tax
21imposed under this subsection. If a retailer is incorrectly
22included or excluded from the list of those required to collect
23the tax under this subsection, both the Department of Revenue
24and the retailer shall be held harmless if they reasonably
25relied on information provided by the municipality.
26    A municipality that imposes the tax under this subsection

 

 

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1must submit to the Department of Revenue any other information
2as the Department may require for the administration and
3enforcement of the tax.
4    When certifying the amount of a monthly disbursement to a
5municipality under this subsection, the Department shall
6increase or decrease the amount by an amount necessary to
7offset any misallocation of previous disbursements. The offset
8amount shall be the amount erroneously disbursed within the
9previous 6 months from the time a misallocation is discovered.
10    Nothing in this subsection shall be construed to authorize
11the municipality to impose a tax upon the privilege of engaging
12in any business which under the Constitution of the United
13States may not be made the subject of taxation by this State.
14    If a tax is imposed under this subsection (b), a tax shall
15also be imposed under subsection (c) of this Section.
16    (c) If a tax has been imposed under subsection (b), a
17Business District Service Occupation Tax shall also be imposed
18upon all persons engaged, in the business district, in the
19business of making sales of service, who, as an incident to
20making those sales of service, transfer tangible personal
21property within the business district, either in the form of
22tangible personal property or in the form of real estate as an
23incident to a sale of service. The tax shall be imposed at the
24same rate as the tax imposed in subsection (b) and shall not
25exceed 1% of the selling price of tangible personal property so
26transferred within the business district, to be imposed only in

 

 

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10.25% increments. The tax may not be imposed on food for human
2consumption that is to be consumed off the premises where it is
3sold (other than alcoholic beverages, soft drinks, and food
4that has been prepared for immediate consumption),
5prescription and nonprescription medicines, drugs, medical
6appliances, modifications to a motor vehicle for the purpose of
7rendering it usable by a disabled person, and insulin, urine
8testing materials, syringes, and needles used by diabetics, for
9human use.
10    The tax imposed under this subsection and all civil
11penalties that may be assessed as an incident thereof shall be
12collected and enforced by the Department of Revenue. The
13certificate of registration which is issued by the Department
14to a retailer under the Retailers' Occupation Tax Act or under
15the Service Occupation Tax Act shall permit such registrant to
16engage in a business which is taxable under any ordinance or
17resolution enacted pursuant to this subsection without
18registering separately with the Department under such
19ordinance or resolution or under this subsection. The
20Department of Revenue shall have full power to administer and
21enforce this subsection; to collect all taxes and penalties due
22under this subsection; to dispose of taxes and penalties so
23collected in the manner hereinafter provided; and to determine
24all rights to credit memoranda arising on account of the
25erroneous payment of tax or penalty under this subsection. In
26the administration of, and compliance with this subsection, the

 

 

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1Department and persons who are subject to this subsection shall
2have the same rights, remedies, privileges, immunities, powers
3and duties, and be subject to the same conditions,
4restrictions, limitations, penalties, exclusions, exemptions,
5and definitions of terms and employ the same modes of procedure
6as are prescribed in Sections 2, 2a through 2d, 3 through 3-50
7(in respect to all provisions therein other than the State rate
8of tax), 4 (except that the reference to the State shall be to
9the business district), 5, 7, 8 (except that the jurisdiction
10to which the tax shall be a debt to the extent indicated in
11that Section 8 shall be the municipality), 9 (except as to the
12disposition of taxes and penalties collected, and except that
13the returned merchandise credit for this tax may not be taken
14against any State tax), 10, 11, 12 (except the reference
15therein to Section 2b of the Retailers' Occupation Tax Act), 13
16(except that any reference to the State shall mean the
17municipality), the first paragraph of Section 15, and Sections
1816, 17, 18, 19 and 20 of the Service Occupation Tax Act and all
19provisions of the Uniform Penalty and Interest Act, as fully as
20if those provisions were set forth herein.
21    Persons subject to any tax imposed under the authority
22granted in this subsection may reimburse themselves for their
23serviceman's tax liability hereunder by separately stating the
24tax as an additional charge, which charge may be stated in
25combination, in a single amount, with State tax that servicemen
26are authorized to collect under the Service Use Tax Act, in

 

 

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1accordance with such bracket schedules as the Department may
2prescribe.
3    Whenever the Department determines that a refund should be
4made under this subsection to a claimant instead of issuing
5credit memorandum, the Department shall notify the State
6Comptroller, who shall cause the order to be drawn for the
7amount specified, and to the person named, in such notification
8from the Department. Such refund shall be paid by the State
9Treasurer out of the business district retailers' occupation
10tax fund.
11    The Department shall forthwith pay over to the State
12Treasurer, ex-officio, as trustee, all taxes, penalties, and
13interest collected under this subsection for deposit into the
14business district retailers' occupation tax fund.
15    As soon as possible after the first day of each month,
16beginning January 1, 2011, upon certification of the Department
17of Revenue, the Comptroller shall order transferred, and the
18Treasurer shall transfer, to the STAR Bonds Revenue Fund the
19local sales tax increment, as defined in the Innovation
20Development and Economy Act, collected under this subsection
21during the second preceding calendar month for sales within a
22STAR bond district.
23    After the monthly transfer to the STAR Bonds Revenue Fund,
24on or before the 25th day of each calendar month, the
25Department shall prepare and certify to the Comptroller the
26disbursement of stated sums of money to named municipalities

 

 

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1from the business district retailers' occupation tax fund, the
2municipalities to be those from which suppliers and servicemen
3have paid taxes or penalties under this subsection to the
4Department during the second preceding calendar month. The
5amount to be paid to each municipality shall be the amount (not
6including credit memoranda) collected under this subsection
7during the second preceding calendar month by the Department,
8less 2% of that amount, which shall be deposited into the Tax
9Compliance and Administration Fund and shall be used by the
10Department, subject to appropriation, to cover the costs of the
11Department in administering and enforcing the provisions of
12this subsection, and not including an amount equal to the
13amount of refunds made during the second preceding calendar
14month by the Department on behalf of such municipality, and not
15including any amounts that are transferred to the STAR Bonds
16Revenue Fund. Within 10 days after receipt, by the Comptroller,
17of the disbursement certification to the municipalities,
18provided for in this subsection to be given to the Comptroller
19by the Department, the Comptroller shall cause the orders to be
20drawn for the respective amounts in accordance with the
21directions contained in such certification. The proceeds of the
22tax paid to municipalities under this subsection shall be
23deposited into the Business District Tax Allocation Fund by the
24municipality.
25    An ordinance imposing or discontinuing the tax under this
26subsection or effecting a change in the rate thereof shall

 

 

09800SB1162sam002- 22 -LRB098 07308 HLH 43211 a

1either (i) be adopted and a certified copy thereof filed with
2the Department on or before the first day of April, whereupon
3the Department, if all other requirements of this subsection
4are met, shall proceed to administer and enforce this
5subsection as of the first day of July next following the
6adoption and filing; or (ii) be adopted and a certified copy
7thereof filed with the Department on or before the first day of
8October, whereupon, if all other conditions of this subsection
9are met, the Department shall proceed to administer and enforce
10this subsection as of the first day of January next following
11the adoption and filing.
12    The Department of Revenue shall not administer or enforce
13an ordinance imposing, discontinuing, or changing the rate of
14the tax under this subsection, until the municipality also
15provides, in the manner prescribed by the Department, the
16boundaries of the business district in such a way that the
17Department can determine by its address whether a business is
18located in the business district. The municipality must provide
19this boundary and address information to the Department on or
20before April 1 for administration and enforcement of the tax
21under this subsection by the Department beginning on the
22following July 1 and on or before October 1 for administration
23and enforcement of the tax under this subsection by the
24Department beginning on the following January 1. The Department
25of Revenue shall not administer or enforce any change made to
26the boundaries of a business district or address change,

 

 

09800SB1162sam002- 23 -LRB098 07308 HLH 43211 a

1addition, or deletion until the municipality reports the
2boundary change or address change, addition, or deletion to the
3Department in the manner prescribed by the Department. The
4municipality must provide this boundary change information or
5address change, addition, or deletion to the Department on or
6before April 1 for administration and enforcement by the
7Department of the change beginning on the following July 1 and
8on or before October 1 for administration and enforcement by
9the Department of the change beginning on the following January
101. The retailers in the business district shall be responsible
11for charging the tax imposed under this subsection. If a
12retailer is incorrectly included or excluded from the list of
13those required to collect the tax under this subsection, both
14the Department of Revenue and the retailer shall be held
15harmless if they reasonably relied on information provided by
16the municipality.
17    A municipality that imposes the tax under this subsection
18must submit to the Department of Revenue any other information
19as the Department may require for the administration and
20enforcement of the tax.
21    Nothing in this subsection shall be construed to authorize
22the municipality to impose a tax upon the privilege of engaging
23in any business which under the Constitution of the United
24States may not be made the subject of taxation by the State.
25    If a tax is imposed under this subsection (c), a tax shall
26also be imposed under subsection (b) of this Section.

 

 

09800SB1162sam002- 24 -LRB098 07308 HLH 43211 a

1    (d) By ordinance, a municipality that has designated a
2business district under this Law may impose an occupation tax
3upon all persons engaged in the business district in the
4business of renting, leasing, or letting rooms in a hotel, as
5defined in the Hotel Operators' Occupation Tax Act, at a rate
6not to exceed 1% of the gross rental receipts from the renting,
7leasing, or letting of hotel rooms within the business
8district, to be imposed only in 0.25% increments, excluding,
9however, from gross rental receipts the proceeds of renting,
10leasing, or letting to permanent residents of a hotel, as
11defined in the Hotel Operators' Occupation Tax Act, and
12proceeds from the tax imposed under subsection (c) of Section
1313 of the Metropolitan Pier and Exposition Authority Act.
14    The tax imposed by the municipality under this subsection
15and all civil penalties that may be assessed as an incident to
16that tax shall be collected and enforced by the municipality
17imposing the tax. The municipality shall have full power to
18administer and enforce this subsection, to collect all taxes
19and penalties due under this subsection, to dispose of taxes
20and penalties so collected in the manner provided in this
21subsection, and to determine all rights to credit memoranda
22arising on account of the erroneous payment of tax or penalty
23under this subsection. In the administration of and compliance
24with this subsection, the municipality and persons who are
25subject to this subsection shall have the same rights,
26remedies, privileges, immunities, powers, and duties, shall be

 

 

09800SB1162sam002- 25 -LRB098 07308 HLH 43211 a

1subject to the same conditions, restrictions, limitations,
2penalties, and definitions of terms, and shall employ the same
3modes of procedure as are employed with respect to a tax
4adopted by the municipality under Section 8-3-14 of this Code.
5    Persons subject to any tax imposed under the authority
6granted in this subsection may reimburse themselves for their
7tax liability for that tax by separately stating that tax as an
8additional charge, which charge may be stated in combination,
9in a single amount, with State taxes imposed under the Hotel
10Operators' Occupation Tax Act, and with any other tax.
11    Nothing in this subsection shall be construed to authorize
12a municipality to impose a tax upon the privilege of engaging
13in any business which under the Constitution of the United
14States may not be made the subject of taxation by this State.
15    The proceeds of the tax imposed under this subsection shall
16be deposited into the Business District Tax Allocation Fund.
17    Notwithstanding any other provision of law, the tax under
18this subsection (d) is not imposed on the renting or leasing of
19hotel rooms by the American Red Cross for the provision or
20coordination of disaster relief services. This exemption for
21the renting or leasing of hotel rooms to the American Red Cross
22shall not apply except during the provision or coordination of
23disaster relief services.
24    (e) Obligations secured by the Business District Tax
25Allocation Fund may be issued to provide for the payment or
26reimbursement of business district project costs. Those

 

 

09800SB1162sam002- 26 -LRB098 07308 HLH 43211 a

1obligations, when so issued, shall be retired in the manner
2provided in the ordinance authorizing the issuance of those
3obligations by the receipts of taxes imposed pursuant to
4subsections (10) and (11) of Section 11-74.3-3 and by other
5revenue designated or pledged by the municipality. A
6municipality may in the ordinance pledge, for any period of
7time up to and including the dissolution date, all or any part
8of the funds in and to be deposited in the Business District
9Tax Allocation Fund to the payment of business district project
10costs and obligations. Whenever a municipality pledges all of
11the funds to the credit of a business district tax allocation
12fund to secure obligations issued or to be issued to pay or
13reimburse business district project costs, the municipality
14may specifically provide that funds remaining to the credit of
15such business district tax allocation fund after the payment of
16such obligations shall be accounted for annually and shall be
17deemed to be "surplus" funds, and such "surplus" funds shall be
18expended by the municipality for any business district project
19cost as approved in the business district plan. Whenever a
20municipality pledges less than all of the monies to the credit
21of a business district tax allocation fund to secure
22obligations issued or to be issued to pay or reimburse business
23district project costs, the municipality shall provide that
24monies to the credit of the business district tax allocation
25fund and not subject to such pledge or otherwise encumbered or
26required for payment of contractual obligations for specific

 

 

09800SB1162sam002- 27 -LRB098 07308 HLH 43211 a

1business district project costs shall be calculated annually
2and shall be deemed to be "surplus" funds, and such "surplus"
3funds shall be expended by the municipality for any business
4district project cost as approved in the business district
5plan.
6    No obligation issued pursuant to this Law and secured by a
7pledge of all or any portion of any revenues received or to be
8received by the municipality from the imposition of taxes
9pursuant to subsection (10) of Section 11-74.3-3, shall be
10deemed to constitute an economic incentive agreement under
11Section 8-11-20, notwithstanding the fact that such pledge
12provides for the sharing, rebate, or payment of retailers'
13occupation taxes or service occupation taxes imposed pursuant
14to subsection (10) of Section 11-74.3-3 and received or to be
15received by the municipality from the development or
16redevelopment of properties in the business district.
17    Without limiting the foregoing in this Section, the
18municipality may further secure obligations secured by the
19business district tax allocation fund with a pledge, for a
20period not greater than the term of the obligations and in any
21case not longer than the dissolution date, of any part or any
22combination of the following: (i) net revenues of all or part
23of any business district project; (ii) taxes levied or imposed
24by the municipality on any or all property in the municipality,
25including, specifically, taxes levied or imposed by the
26municipality in a special service area pursuant to the Special

 

 

09800SB1162sam002- 28 -LRB098 07308 HLH 43211 a

1Service Area Tax Law; (iii) the full faith and credit of the
2municipality; (iv) a mortgage on part or all of the business
3district project; or (v) any other taxes or anticipated
4receipts that the municipality may lawfully pledge.
5    Such obligations may be issued in one or more series, bear
6such date or dates, become due at such time or times as therein
7provided, but in any case not later than (i) 20 years after the
8date of issue or (ii) the dissolution date, whichever is
9earlier, bear interest payable at such intervals and at such
10rate or rates as set forth therein, except as may be limited by
11applicable law, which rate or rates may be fixed or variable,
12be in such denominations, be in such form, either coupon,
13registered, or book-entry, carry such conversion, registration
14and exchange privileges, be subject to defeasance upon such
15terms, have such rank or priority, be executed in such manner,
16be payable in such medium or payment at such place or places
17within or without the State, make provision for a corporate
18trustee within or without the State with respect to such
19obligations, prescribe the rights, powers, and duties thereof
20to be exercised for the benefit of the municipality and the
21benefit of the owners of such obligations, provide for the
22holding in trust, investment, and use of moneys, funds, and
23accounts held under an ordinance, provide for assignment of and
24direct payment of the moneys to pay such obligations or to be
25deposited into such funds or accounts directly to such trustee,
26be subject to such terms of redemption with or without premium,

 

 

09800SB1162sam002- 29 -LRB098 07308 HLH 43211 a

1and be sold at such price, all as the corporate authorities
2shall determine. No referendum approval of the electors shall
3be required as a condition to the issuance of obligations
4pursuant to this Law except as provided in this Section.
5    In the event the municipality authorizes the issuance of
6obligations pursuant to the authority of this Law secured by
7the full faith and credit of the municipality, or pledges ad
8valorem taxes pursuant to this subsection, which obligations
9are other than obligations which may be issued under home rule
10powers provided by Section 6 of Article VII of the Illinois
11Constitution or which ad valorem taxes are other than ad
12valorem taxes which may be pledged under home rule powers
13provided by Section 6 of Article VII of the Illinois
14Constitution or which are levied in a special service area
15pursuant to the Special Service Area Tax Law, the ordinance
16authorizing the issuance of those obligations or pledging those
17taxes shall be published within 10 days after the ordinance has
18been adopted, in a newspaper having a general circulation
19within the municipality. The publication of the ordinance shall
20be accompanied by a notice of (i) the specific number of voters
21required to sign a petition requesting the question of the
22issuance of the obligations or pledging such ad valorem taxes
23to be submitted to the electors; (ii) the time within which the
24petition must be filed; and (iii) the date of the prospective
25referendum. The municipal clerk shall provide a petition form
26to any individual requesting one.

 

 

09800SB1162sam002- 30 -LRB098 07308 HLH 43211 a

1    If no petition is filed with the municipal clerk, as
2hereinafter provided in this Section, within 21 days after the
3publication of the ordinance, the ordinance shall be in effect.
4However, if within that 21-day period a petition is filed with
5the municipal clerk, signed by electors numbering not less than
615% of the number of electors voting for the mayor or president
7at the last general municipal election, asking that the
8question of issuing obligations using full faith and credit of
9the municipality as security for the cost of paying or
10reimbursing business district project costs, or of pledging
11such ad valorem taxes for the payment of those obligations, or
12both, be submitted to the electors of the municipality, the
13municipality shall not be authorized to issue obligations of
14the municipality using the full faith and credit of the
15municipality as security or pledging such ad valorem taxes for
16the payment of those obligations, or both, until the
17proposition has been submitted to and approved by a majority of
18the voters voting on the proposition at a regularly scheduled
19election. The municipality shall certify the proposition to the
20proper election authorities for submission in accordance with
21the general election law.
22    The ordinance authorizing the obligations may provide that
23the obligations shall contain a recital that they are issued
24pursuant to this Law, which recital shall be conclusive
25evidence of their validity and of the regularity of their
26issuance.

 

 

09800SB1162sam002- 31 -LRB098 07308 HLH 43211 a

1    In the event the municipality authorizes issuance of
2obligations pursuant to this Law secured by the full faith and
3credit of the municipality, the ordinance authorizing the
4obligations may provide for the levy and collection of a direct
5annual tax upon all taxable property within the municipality
6sufficient to pay the principal thereof and interest thereon as
7it matures, which levy may be in addition to and exclusive of
8the maximum of all other taxes authorized to be levied by the
9municipality, which levy, however, shall be abated to the
10extent that monies from other sources are available for payment
11of the obligations and the municipality certifies the amount of
12those monies available to the county clerk.
13    A certified copy of the ordinance shall be filed with the
14county clerk of each county in which any portion of the
15municipality is situated, and shall constitute the authority
16for the extension and collection of the taxes to be deposited
17in the business district tax allocation fund.
18    A municipality may also issue its obligations to refund, in
19whole or in part, obligations theretofore issued by the
20municipality under the authority of this Law, whether at or
21prior to maturity. However, the last maturity of the refunding
22obligations shall not be expressed to mature later than the
23dissolution date.
24    In the event a municipality issues obligations under home
25rule powers or other legislative authority, the proceeds of
26which are pledged to pay or reimburse business district project

 

 

09800SB1162sam002- 32 -LRB098 07308 HLH 43211 a

1costs, the municipality may, if it has followed the procedures
2in conformance with this Law, retire those obligations from
3funds in the business district tax allocation fund in amounts
4and in such manner as if those obligations had been issued
5pursuant to the provisions of this Law.
6    No obligations issued pursuant to this Law shall be
7regarded as indebtedness of the municipality issuing those
8obligations or any other taxing district for the purpose of any
9limitation imposed by law.
10    Obligations issued pursuant to this Law shall not be
11subject to the provisions of the Bond Authorization Act.
12    (f) When business district project costs, including,
13without limitation, all obligations paying or reimbursing
14business district project costs have been paid, any surplus
15funds then remaining in the Business District Tax Allocation
16Fund shall be distributed to the municipal treasurer for
17deposit into the general corporate fund of the municipality.
18Upon payment of all business district project costs and
19retirement of all obligations paying or reimbursing business
20district project costs, but in no event more than 23 years
21after the date of adoption of the ordinance imposing taxes
22pursuant to subsection (10) or (11) of Section 11-74.3-3, the
23municipality shall adopt an ordinance immediately rescinding
24the taxes imposed pursuant to subsection (10) or (11) of
25Section 11-74.3-3.
26(Source: P.A. 96-939, eff. 6-24-10; 96-1394, eff. 7-29-10;

 

 

09800SB1162sam002- 33 -LRB098 07308 HLH 43211 a

196-1555, eff. 3-18-11; 97-333, eff. 8-12-11.)
 
2    Section 20. The Metropolitan Pier and Exposition Authority
3Act is amended by changing Section 13 as follows:
 
4    (70 ILCS 210/13)  (from Ch. 85, par. 1233)
5    Sec. 13. (a) The Authority shall not have power to levy
6taxes for any purpose, except as provided in subsections (b),
7(c), (d), (e), and (f).
8    (b) By ordinance the Authority shall, as soon as
9practicable after the effective date of this amendatory Act of
101991, impose a Metropolitan Pier and Exposition Authority
11Retailers' Occupation Tax upon all persons engaged in the
12business of selling tangible personal property at retail within
13the territory described in this subsection at the rate of 1.0%
14of the gross receipts (i) from the sale of food, alcoholic
15beverages, and soft drinks sold for consumption on the premises
16where sold and (ii) from the sale of food, alcoholic beverages,
17and soft drinks sold for consumption off the premises where
18sold by a retailer whose principal source of gross receipts is
19from the sale of food, alcoholic beverages, and soft drinks
20prepared for immediate consumption.
21    The tax imposed under this subsection and all civil
22penalties that may be assessed as an incident to that tax shall
23be collected and enforced by the Illinois Department of
24Revenue. The Department shall have full power to administer and

 

 

09800SB1162sam002- 34 -LRB098 07308 HLH 43211 a

1enforce this subsection, to collect all taxes and penalties so
2collected in the manner provided in this subsection, and to
3determine all rights to credit memoranda arising on account of
4the erroneous payment of tax or penalty under this subsection.
5In the administration of and compliance with this subsection,
6the Department and persons who are subject to this subsection
7shall have the same rights, remedies, privileges, immunities,
8powers, and duties, shall be subject to the same conditions,
9restrictions, limitations, penalties, exclusions, exemptions,
10and definitions of terms, and shall employ the same modes of
11procedure applicable to this Retailers' Occupation Tax as are
12prescribed in Sections 1, 2 through 2-65 (in respect to all
13provisions of those Sections other than the State rate of
14taxes), 2c, 2h, 2i, 3 (except as to the disposition of taxes
15and penalties collected), 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i,
165j, 6, 6a, 6b, 6c, 7, 8, 9, 10, 11, 12, 13, and, and until
17January 1, 1994, 13.5 of the Retailers' Occupation Tax Act,
18and, on and after January 1, 1994, all applicable provisions of
19the Uniform Penalty and Interest Act that are not inconsistent
20with this Act, as fully as if provisions contained in those
21Sections of the Retailers' Occupation Tax Act were set forth in
22this subsection.
23    Persons subject to any tax imposed under the authority
24granted in this subsection may reimburse themselves for their
25seller's tax liability under this subsection by separately
26stating that tax as an additional charge, which charge may be

 

 

09800SB1162sam002- 35 -LRB098 07308 HLH 43211 a

1stated in combination, in a single amount, with State taxes
2that sellers are required to collect under the Use Tax Act,
3pursuant to bracket schedules as the Department may prescribe.
4The retailer filing the return shall, at the time of filing the
5return, pay to the Department the amount of tax imposed under
6this subsection, less a discount of 1.75%, which is allowed to
7reimburse the retailer for the expenses incurred in keeping
8records, preparing and filing returns, remitting the tax, and
9supplying data to the Department on request.
10    Whenever the Department determines that a refund should be
11made under this subsection to a claimant instead of issuing a
12credit memorandum, the Department shall notify the State
13Comptroller, who shall cause a warrant to be drawn for the
14amount specified and to the person named in the notification
15from the Department. The refund shall be paid by the State
16Treasurer out of the Metropolitan Pier and Exposition Authority
17trust fund held by the State Treasurer as trustee for the
18Authority.
19    Nothing in this subsection authorizes the Authority to
20impose a tax upon the privilege of engaging in any business
21that under the Constitution of the United States may not be
22made the subject of taxation by this State.
23    The Department shall forthwith pay over to the State
24Treasurer, ex officio, as trustee for the Authority, all taxes
25and penalties collected under this subsection for deposit into
26a trust fund held outside of the State Treasury.

 

 

09800SB1162sam002- 36 -LRB098 07308 HLH 43211 a

1    As soon as possible after the first day of each month,
2beginning January 1, 2011, upon certification of the Department
3of Revenue, the Comptroller shall order transferred, and the
4Treasurer shall transfer, to the STAR Bonds Revenue Fund the
5local sales tax increment, as defined in the Innovation
6Development and Economy Act, collected under this subsection
7during the second preceding calendar month for sales within a
8STAR bond district.
9    After the monthly transfer to the STAR Bonds Revenue Fund,
10on or before the 25th day of each calendar month, the
11Department shall prepare and certify to the Comptroller the
12amounts to be paid under subsection (g) of this Section, which
13shall be the amounts, not including credit memoranda, collected
14under this subsection during the second preceding calendar
15month by the Department, less any amounts determined by the
16Department to be necessary for the payment of refunds, less 2%
17of such balance, which sum shall be deposited by the State
18Treasurer into the Tax Compliance and Administration Fund in
19the State Treasury from which it shall be appropriated to the
20Department to cover the costs of the Department in
21administering and enforcing the provisions of this subsection,
22and less any amounts that are transferred to the STAR Bonds
23Revenue Fund. Within 10 days after receipt by the Comptroller
24of the certification, the Comptroller shall cause the orders to
25be drawn for the remaining amounts, and the Treasurer shall
26administer those amounts as required in subsection (g).

 

 

09800SB1162sam002- 37 -LRB098 07308 HLH 43211 a

1    A certificate of registration issued by the Illinois
2Department of Revenue to a retailer under the Retailers'
3Occupation Tax Act shall permit the registrant to engage in a
4business that is taxed under the tax imposed under this
5subsection, and no additional registration shall be required
6under the ordinance imposing the tax or under this subsection.
7    A certified copy of any ordinance imposing or discontinuing
8any tax under this subsection or effecting a change in the rate
9of that tax shall be filed with the Department, whereupon the
10Department shall proceed to administer and enforce this
11subsection on behalf of the Authority as of the first day of
12the third calendar month following the date of filing.
13    The tax authorized to be levied under this subsection may
14be levied within all or any part of the following described
15portions of the metropolitan area:
16        (1) that portion of the City of Chicago located within
17    the following area: Beginning at the point of intersection
18    of the Cook County - DuPage County line and York Road, then
19    North along York Road to its intersection with Touhy
20    Avenue, then east along Touhy Avenue to its intersection
21    with the Northwest Tollway, then southeast along the
22    Northwest Tollway to its intersection with Lee Street, then
23    south along Lee Street to Higgins Road, then south and east
24    along Higgins Road to its intersection with Mannheim Road,
25    then south along Mannheim Road to its intersection with
26    Irving Park Road, then west along Irving Park Road to its

 

 

09800SB1162sam002- 38 -LRB098 07308 HLH 43211 a

1    intersection with the Cook County - DuPage County line,
2    then north and west along the county line to the point of
3    beginning; and
4        (2) that portion of the City of Chicago located within
5    the following area: Beginning at the intersection of West
6    55th Street with Central Avenue, then east along West 55th
7    Street to its intersection with South Cicero Avenue, then
8    south along South Cicero Avenue to its intersection with
9    West 63rd Street, then west along West 63rd Street to its
10    intersection with South Central Avenue, then north along
11    South Central Avenue to the point of beginning; and
12        (3) that portion of the City of Chicago located within
13    the following area: Beginning at the point 150 feet west of
14    the intersection of the west line of North Ashland Avenue
15    and the north line of West Diversey Avenue, then north 150
16    feet, then east along a line 150 feet north of the north
17    line of West Diversey Avenue extended to the shoreline of
18    Lake Michigan, then following the shoreline of Lake
19    Michigan (including Navy Pier and all other improvements
20    fixed to land, docks, or piers) to the point where the
21    shoreline of Lake Michigan and the Adlai E. Stevenson
22    Expressway extended east to that shoreline intersect, then
23    west along the Adlai E. Stevenson Expressway to a point 150
24    feet west of the west line of South Ashland Avenue, then
25    north along a line 150 feet west of the west line of South
26    and North Ashland Avenue to the point of beginning.

 

 

09800SB1162sam002- 39 -LRB098 07308 HLH 43211 a

1    The tax authorized to be levied under this subsection may
2also be levied on food, alcoholic beverages, and soft drinks
3sold on boats and other watercraft departing from and returning
4to the shoreline of Lake Michigan (including Navy Pier and all
5other improvements fixed to land, docks, or piers) described in
6item (3).
7    (c) By ordinance the Authority shall, as soon as
8practicable after the effective date of this amendatory Act of
91991, impose an occupation tax upon all persons engaged in the
10corporate limits of the City of Chicago in the business of
11renting, leasing, or letting rooms in a hotel, as defined in
12the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of
13the gross rental receipts from the renting, leasing, or letting
14of hotel rooms within the City of Chicago, excluding, however,
15from gross rental receipts the proceeds of renting, leasing, or
16letting to permanent residents of a hotel, as defined in that
17Act. Gross rental receipts shall not include charges that are
18added on account of the liability arising from any tax imposed
19by the State or any governmental agency on the occupation of
20renting, leasing, or letting rooms in a hotel.
21    The tax imposed by the Authority under this subsection and
22all civil penalties that may be assessed as an incident to that
23tax shall be collected and enforced by the Illinois Department
24of Revenue. The certificate of registration that is issued by
25the Department to a lessor under the Hotel Operators'
26Occupation Tax Act shall permit that registrant to engage in a

 

 

09800SB1162sam002- 40 -LRB098 07308 HLH 43211 a

1business that is taxable under any ordinance enacted under this
2subsection without registering separately with the Department
3under that ordinance or under this subsection. The Department
4shall have full power to administer and enforce this
5subsection, to collect all taxes and penalties due under this
6subsection, to dispose of taxes and penalties so collected in
7the manner provided in this subsection, and to determine all
8rights to credit memoranda arising on account of the erroneous
9payment of tax or penalty under this subsection. In the
10administration of and compliance with this subsection, the
11Department and persons who are subject to this subsection shall
12have the same rights, remedies, privileges, immunities,
13powers, and duties, shall be subject to the same conditions,
14restrictions, limitations, penalties, and definitions of
15terms, and shall employ the same modes of procedure as are
16prescribed in the Hotel Operators' Occupation Tax Act (except
17where that Act is inconsistent with this subsection), as fully
18as if the provisions contained in the Hotel Operators'
19Occupation Tax Act were set out in this subsection.
20    Whenever the Department determines that a refund should be
21made under this subsection to a claimant instead of issuing a
22credit memorandum, the Department shall notify the State
23Comptroller, who shall cause a warrant to be drawn for the
24amount specified and to the person named in the notification
25from the Department. The refund shall be paid by the State
26Treasurer out of the Metropolitan Pier and Exposition Authority

 

 

09800SB1162sam002- 41 -LRB098 07308 HLH 43211 a

1trust fund held by the State Treasurer as trustee for the
2Authority.
3    Persons subject to any tax imposed under the authority
4granted in this subsection may reimburse themselves for their
5tax liability for that tax by separately stating that tax as an
6additional charge, which charge may be stated in combination,
7in a single amount, with State taxes imposed under the Hotel
8Operators' Occupation Tax Act, the municipal tax imposed under
9Section 8-3-13 of the Illinois Municipal Code, and the tax
10imposed under Section 19 of the Illinois Sports Facilities
11Authority Act.
12    The person filing the return shall, at the time of filing
13the return, pay to the Department the amount of tax, less a
14discount of 2.1% or $25 per calendar year, whichever is
15greater, which is allowed to reimburse the operator for the
16expenses incurred in keeping records, preparing and filing
17returns, remitting the tax, and supplying data to the
18Department on request.
19    The Department shall forthwith pay over to the State
20Treasurer, ex officio, as trustee for the Authority, all taxes
21and penalties collected under this subsection for deposit into
22a trust fund held outside the State Treasury. On or before the
2325th day of each calendar month, the Department shall certify
24to the Comptroller the amounts to be paid under subsection (g)
25of this Section, which shall be the amounts (not including
26credit memoranda) collected under this subsection during the

 

 

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1second preceding calendar month by the Department, less any
2amounts determined by the Department to be necessary for
3payment of refunds. Within 10 days after receipt by the
4Comptroller of the Department's certification, the Comptroller
5shall cause the orders to be drawn for such amounts, and the
6Treasurer shall administer those amounts as required in
7subsection (g).
8    A certified copy of any ordinance imposing or discontinuing
9a tax under this subsection or effecting a change in the rate
10of that tax shall be filed with the Illinois Department of
11Revenue, whereupon the Department shall proceed to administer
12and enforce this subsection on behalf of the Authority as of
13the first day of the third calendar month following the date of
14filing.
15    Notwithstanding any other provision of law, the tax is not
16imposed on the renting, leasing, or letting of hotel rooms to
17the American Red Cross for the provision or coordination of
18disaster relief services. This exemption for the renting,
19leasing, or letting of hotel rooms to the American Red Cross
20shall not apply except during the provision or coordination of
21disaster relief services.
22    (d) By ordinance the Authority shall, as soon as
23practicable after the effective date of this amendatory Act of
241991, impose a tax upon all persons engaged in the business of
25renting automobiles in the metropolitan area at the rate of 6%
26of the gross receipts from that business, except that no tax

 

 

09800SB1162sam002- 43 -LRB098 07308 HLH 43211 a

1shall be imposed on the business of renting automobiles for use
2as taxicabs or in livery service. The tax imposed under this
3subsection and all civil penalties that may be assessed as an
4incident to that tax shall be collected and enforced by the
5Illinois Department of Revenue. The certificate of
6registration issued by the Department to a retailer under the
7Retailers' Occupation Tax Act or under the Automobile Renting
8Occupation and Use Tax Act shall permit that person to engage
9in a business that is taxable under any ordinance enacted under
10this subsection without registering separately with the
11Department under that ordinance or under this subsection. The
12Department shall have full power to administer and enforce this
13subsection, to collect all taxes and penalties due under this
14subsection, to dispose of taxes and penalties so collected in
15the manner provided in this subsection, and to determine all
16rights to credit memoranda arising on account of the erroneous
17payment of tax or penalty under this subsection. In the
18administration of and compliance with this subsection, the
19Department and persons who are subject to this subsection shall
20have the same rights, remedies, privileges, immunities,
21powers, and duties, be subject to the same conditions,
22restrictions, limitations, penalties, and definitions of
23terms, and employ the same modes of procedure as are prescribed
24in Sections 2 and 3 (in respect to all provisions of those
25Sections other than the State rate of tax; and in respect to
26the provisions of the Retailers' Occupation Tax Act referred to

 

 

09800SB1162sam002- 44 -LRB098 07308 HLH 43211 a

1in those Sections, except as to the disposition of taxes and
2penalties collected, except for the provision allowing
3retailers a deduction from the tax to cover certain costs, and
4except that credit memoranda issued under this subsection may
5not be used to discharge any State tax liability) of the
6Automobile Renting Occupation and Use Tax Act, as fully as if
7provisions contained in those Sections of that Act were set
8forth in this subsection.
9    Persons subject to any tax imposed under the authority
10granted in this subsection may reimburse themselves for their
11tax liability under this subsection by separately stating that
12tax as an additional charge, which charge may be stated in
13combination, in a single amount, with State tax that sellers
14are required to collect under the Automobile Renting Occupation
15and Use Tax Act, pursuant to bracket schedules as the
16Department may prescribe.
17    Whenever the Department determines that a refund should be
18made under this subsection to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause a warrant to be drawn for the
21amount specified and to the person named in the notification
22from the Department. The refund shall be paid by the State
23Treasurer out of the Metropolitan Pier and Exposition Authority
24trust fund held by the State Treasurer as trustee for the
25Authority.
26    The Department shall forthwith pay over to the State

 

 

09800SB1162sam002- 45 -LRB098 07308 HLH 43211 a

1Treasurer, ex officio, as trustee, all taxes and penalties
2collected under this subsection for deposit into a trust fund
3held outside the State Treasury. On or before the 25th day of
4each calendar month, the Department shall certify to the
5Comptroller the amounts to be paid under subsection (g) of this
6Section (not including credit memoranda) collected under this
7subsection during the second preceding calendar month by the
8Department, less any amount determined by the Department to be
9necessary for payment of refunds. Within 10 days after receipt
10by the Comptroller of the Department's certification, the
11Comptroller shall cause the orders to be drawn for such
12amounts, and the Treasurer shall administer those amounts as
13required in subsection (g).
14    Nothing in this subsection authorizes the Authority to
15impose a tax upon the privilege of engaging in any business
16that under the Constitution of the United States may not be
17made the subject of taxation by this State.
18    A certified copy of any ordinance imposing or discontinuing
19a tax under this subsection or effecting a change in the rate
20of that tax shall be filed with the Illinois Department of
21Revenue, whereupon the Department shall proceed to administer
22and enforce this subsection on behalf of the Authority as of
23the first day of the third calendar month following the date of
24filing.
25    (e) By ordinance the Authority shall, as soon as
26practicable after the effective date of this amendatory Act of

 

 

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11991, impose a tax upon the privilege of using in the
2metropolitan area an automobile that is rented from a rentor
3outside Illinois and is titled or registered with an agency of
4this State's government at a rate of 6% of the rental price of
5that automobile, except that no tax shall be imposed on the
6privilege of using automobiles rented for use as taxicabs or in
7livery service. The tax shall be collected from persons whose
8Illinois address for titling or registration purposes is given
9as being in the metropolitan area. The tax shall be collected
10by the Department of Revenue for the Authority. The tax must be
11paid to the State or an exemption determination must be
12obtained from the Department of Revenue before the title or
13certificate of registration for the property may be issued. The
14tax or proof of exemption may be transmitted to the Department
15by way of the State agency with which or State officer with
16whom the tangible personal property must be titled or
17registered if the Department and that agency or State officer
18determine that this procedure will expedite the processing of
19applications for title or registration.
20    The Department shall have full power to administer and
21enforce this subsection, to collect all taxes, penalties, and
22interest due under this subsection, to dispose of taxes,
23penalties, and interest so collected in the manner provided in
24this subsection, and to determine all rights to credit
25memoranda or refunds arising on account of the erroneous
26payment of tax, penalty, or interest under this subsection. In

 

 

09800SB1162sam002- 47 -LRB098 07308 HLH 43211 a

1the administration of and compliance with this subsection, the
2Department and persons who are subject to this subsection shall
3have the same rights, remedies, privileges, immunities,
4powers, and duties, be subject to the same conditions,
5restrictions, limitations, penalties, and definitions of
6terms, and employ the same modes of procedure as are prescribed
7in Sections 2 and 4 (except provisions pertaining to the State
8rate of tax; and in respect to the provisions of the Use Tax
9Act referred to in that Section, except provisions concerning
10collection or refunding of the tax by retailers, except the
11provisions of Section 19 pertaining to claims by retailers,
12except the last paragraph concerning refunds, and except that
13credit memoranda issued under this subsection may not be used
14to discharge any State tax liability) of the Automobile Renting
15Occupation and Use Tax Act, as fully as if provisions contained
16in those Sections of that Act were set forth in this
17subsection.
18    Whenever the Department determines that a refund should be
19made under this subsection to a claimant instead of issuing a
20credit memorandum, the Department shall notify the State
21Comptroller, who shall cause a warrant to be drawn for the
22amount specified and to the person named in the notification
23from the Department. The refund shall be paid by the State
24Treasurer out of the Metropolitan Pier and Exposition Authority
25trust fund held by the State Treasurer as trustee for the
26Authority.

 

 

09800SB1162sam002- 48 -LRB098 07308 HLH 43211 a

1    The Department shall forthwith pay over to the State
2Treasurer, ex officio, as trustee, all taxes, penalties, and
3interest collected under this subsection for deposit into a
4trust fund held outside the State Treasury. On or before the
525th day of each calendar month, the Department shall certify
6to the State Comptroller the amounts to be paid under
7subsection (g) of this Section, which shall be the amounts (not
8including credit memoranda) collected under this subsection
9during the second preceding calendar month by the Department,
10less any amounts determined by the Department to be necessary
11for payment of refunds. Within 10 days after receipt by the
12State Comptroller of the Department's certification, the
13Comptroller shall cause the orders to be drawn for such
14amounts, and the Treasurer shall administer those amounts as
15required in subsection (g).
16    A certified copy of any ordinance imposing or discontinuing
17a tax or effecting a change in the rate of that tax shall be
18filed with the Illinois Department of Revenue, whereupon the
19Department shall proceed to administer and enforce this
20subsection on behalf of the Authority as of the first day of
21the third calendar month following the date of filing.
22    (f) By ordinance the Authority shall, as soon as
23practicable after the effective date of this amendatory Act of
241991, impose an occupation tax on all persons, other than a
25governmental agency, engaged in the business of providing
26ground transportation for hire to passengers in the

 

 

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1metropolitan area at a rate of (i) $4 per taxi or livery
2vehicle departure with passengers for hire from commercial
3service airports in the metropolitan area, (ii) for each
4departure with passengers for hire from a commercial service
5airport in the metropolitan area in a bus or van operated by a
6person other than a person described in item (iii): $18 per bus
7or van with a capacity of 1-12 passengers, $36 per bus or van
8with a capacity of 13-24 passengers, and $54 per bus or van
9with a capacity of over 24 passengers, and (iii) for each
10departure with passengers for hire from a commercial service
11airport in the metropolitan area in a bus or van operated by a
12person regulated by the Interstate Commerce Commission or
13Illinois Commerce Commission, operating scheduled service from
14the airport, and charging fares on a per passenger basis: $2
15per passenger for hire in each bus or van. The term "commercial
16service airports" means those airports receiving scheduled
17passenger service and enplaning more than 100,000 passengers
18per year.
19    In the ordinance imposing the tax, the Authority may
20provide for the administration and enforcement of the tax and
21the collection of the tax from persons subject to the tax as
22the Authority determines to be necessary or practicable for the
23effective administration of the tax. The Authority may enter
24into agreements as it deems appropriate with any governmental
25agency providing for that agency to act as the Authority's
26agent to collect the tax.

 

 

09800SB1162sam002- 50 -LRB098 07308 HLH 43211 a

1    In the ordinance imposing the tax, the Authority may
2designate a method or methods for persons subject to the tax to
3reimburse themselves for the tax liability arising under the
4ordinance (i) by separately stating the full amount of the tax
5liability as an additional charge to passengers departing the
6airports, (ii) by separately stating one-half of the tax
7liability as an additional charge to both passengers departing
8from and to passengers arriving at the airports, or (iii) by
9some other method determined by the Authority.
10    All taxes, penalties, and interest collected under any
11ordinance adopted under this subsection, less any amounts
12determined to be necessary for the payment of refunds and less
13the taxes, penalties, and interest attributable to any increase
14in the rate of tax authorized by Public Act 96-898, shall be
15paid forthwith to the State Treasurer, ex officio, for deposit
16into a trust fund held outside the State Treasury and shall be
17administered by the State Treasurer as provided in subsection
18(g) of this Section. All taxes, penalties, and interest
19attributable to any increase in the rate of tax authorized by
20Public Act 96-898 shall be paid by the State Treasurer as
21follows: 25% for deposit into the Convention Center Support
22Fund, to be used by the Village of Rosemont for the repair,
23maintenance, and improvement of the Donald E. Stephens
24Convention Center and for debt service on debt instruments
25issued for those purposes by the village and 75% to the
26Authority to be used for grants to an organization meeting the

 

 

09800SB1162sam002- 51 -LRB098 07308 HLH 43211 a

1qualifications set out in Section 5.6 of this Act, provided the
2Metropolitan Pier and Exposition Authority has entered into a
3marketing agreement with such an organization.
4    (g) Amounts deposited from the proceeds of taxes imposed by
5the Authority under subsections (b), (c), (d), (e), and (f) of
6this Section and amounts deposited under Section 19 of the
7Illinois Sports Facilities Authority Act shall be held in a
8trust fund outside the State Treasury and shall be administered
9by the Treasurer as follows:
10        (1) An amount necessary for the payment of refunds with
11    respect to those taxes shall be retained in the trust fund
12    and used for those payments.
13        (2) On July 20 and on the 20th of each month
14    thereafter, provided that the amount requested in the
15    annual certificate of the Chairman of the Authority filed
16    under Section 8.25f of the State Finance Act has been
17    appropriated for payment to the Authority, 1/8 of the local
18    tax transfer amount, together with any cumulative
19    deficiencies in the amounts transferred into the McCormick
20    Place Expansion Project Fund under this subparagraph (2)
21    during the fiscal year for which the certificate has been
22    filed, shall be transferred from the trust fund into the
23    McCormick Place Expansion Project Fund in the State
24    treasury until 100% of the local tax transfer amount has
25    been so transferred. "Local tax transfer amount" shall mean
26    the amount requested in the annual certificate, minus the

 

 

09800SB1162sam002- 52 -LRB098 07308 HLH 43211 a

1    reduction amount. "Reduction amount" shall mean $41.7
2    million in fiscal year 2011, $36.7 million in fiscal year
3    2012, $36.7 million in fiscal year 2013, $36.7 million in
4    fiscal year 2014, and $31.7 million in each fiscal year
5    thereafter until 2032, provided that the reduction amount
6    shall be reduced by (i) the amount certified by the
7    Authority to the State Comptroller and State Treasurer
8    under Section 8.25 of the State Finance Act, as amended,
9    with respect to that fiscal year and (ii) in any fiscal
10    year in which the amounts deposited in the trust fund under
11    this Section exceed $318.3 million, exclusive of amounts
12    set aside for refunds and for the reserve account, one
13    dollar for each dollar of the deposits in the trust fund
14    above $318.3 million with respect to that year, exclusive
15    of amounts set aside for refunds and for the reserve
16    account.
17        (3) On July 20, 2010, the Comptroller shall certify to
18    the Governor, the Treasurer, and the Chairman of the
19    Authority the 2010 deficiency amount, which means the
20    cumulative amount of transfers that were due from the trust
21    fund to the McCormick Place Expansion Project Fund in
22    fiscal years 2008, 2009, and 2010 under Section 13(g) of
23    this Act, as it existed prior to May 27, 2010 (the
24    effective date of Public Act 96-898), but not made. On July
25    20, 2011 and on July 20 of each year through July 20, 2014,
26    the Treasurer shall calculate for the previous fiscal year

 

 

09800SB1162sam002- 53 -LRB098 07308 HLH 43211 a

1    the surplus revenues in the trust fund and pay that amount
2    to the Authority. On July 20, 2015 and on July 20 of each
3    year thereafter, as long as bonds and notes issued under
4    Section 13.2 or bonds and notes issued to refund those
5    bonds and notes are outstanding, the Treasurer shall
6    calculate for the previous fiscal year the surplus revenues
7    in the trust fund and pay one-half of that amount to the
8    State Treasurer for deposit into the General Revenue Fund
9    until the 2010 deficiency amount has been paid and shall
10    pay the balance of the surplus revenues to the Authority.
11    "Surplus revenues" means the amounts remaining in the trust
12    fund on June 30 of the previous fiscal year (A) after the
13    State Treasurer has set aside in the trust fund (i) amounts
14    retained for refunds under subparagraph (1) and (ii) any
15    amounts necessary to meet the reserve account amount and
16    (B) after the State Treasurer has transferred from the
17    trust fund to the General Revenue Fund 100% of any
18    post-2010 deficiency amount. "Reserve account amount"
19    means $15 million in fiscal year 2011 and $30 million in
20    each fiscal year thereafter. The reserve account amount
21    shall be set aside in the trust fund and used as a reserve
22    to be transferred to the McCormick Place Expansion Project
23    Fund in the event the proceeds of taxes imposed under this
24    Section 13 are not sufficient to fund the transfer required
25    in subparagraph (2). "Post-2010 deficiency amount" means
26    any deficiency in transfers from the trust fund to the

 

 

09800SB1162sam002- 54 -LRB098 07308 HLH 43211 a

1    McCormick Place Expansion Project Fund with respect to
2    fiscal years 2011 and thereafter. It is the intention of
3    this subparagraph (3) that no surplus revenues shall be
4    paid to the Authority with respect to any year in which a
5    post-2010 deficiency amount has not been satisfied by the
6    Authority.
7    Moneys received by the Authority as surplus revenues may be
8used (i) for the purposes of paying debt service on the bonds
9and notes issued by the Authority, including early redemption
10of those bonds or notes, (ii) for the purposes of repair,
11replacement, and improvement of the grounds, buildings, and
12facilities of the Authority, and (iii) for the corporate
13purposes of the Authority in fiscal years 2011 through 2015 in
14an amount not to exceed $20,000,000 annually or $80,000,000
15total, which amount shall be reduced $0.75 for each dollar of
16the receipts of the Authority in that year from any contract
17entered into with respect to naming rights at McCormick Place
18under Section 5(m) of this Act. When bonds and notes issued
19under Section 13.2, or bonds or notes issued to refund those
20bonds and notes, are no longer outstanding, the balance in the
21trust fund shall be paid to the Authority.
22    (h) The ordinances imposing the taxes authorized by this
23Section shall be repealed when bonds and notes issued under
24Section 13.2 or bonds and notes issued to refund those bonds
25and notes are no longer outstanding.
26(Source: P.A. 96-898, eff. 5-27-10; 96-939, eff. 6-24-10;

 

 

09800SB1162sam002- 55 -LRB098 07308 HLH 43211 a

197-333, eff. 8-12-11; revised 8-3-12.)
 
2    Section 25. The Illinois Sports Facilities Authority Act is
3amended by changing Section 19 as follows:
 
4    (70 ILCS 3205/19)  (from Ch. 85, par. 6019)
5    Sec. 19. Tax. The Authority may impose an occupation tax
6upon all persons engaged in the City of Chicago in the business
7of renting, leasing or letting rooms in a hotel, as defined in
8The Hotel Operators' Occupation Tax Act, at a rate not to
9exceed 2% of the gross rental receipts from the renting,
10leasing or letting of hotel rooms located within the City of
11Chicago, excluding, however, from gross rental receipts, the
12proceeds of such renting, leasing or letting to permanent
13residents of that hotel and proceeds from the tax imposed under
14subsection (c) of Section 13 of the Metropolitan Pier and
15Exposition Authority Act.
16    The tax imposed by the Authority pursuant to this Section
17and all civil penalties that may be assessed as an incident
18thereof shall be collected and enforced by the State Department
19of Revenue. The certificate of registration which is issued by
20the Department to a lessor under The Hotel Operators'
21Occupation Tax Act shall permit such registrant to engage in a
22business which is taxable under any ordinance or resolution
23enacted pursuant to this Section without registering
24separately with the Department under such ordinance or

 

 

09800SB1162sam002- 56 -LRB098 07308 HLH 43211 a

1resolution or under this Section. The Department shall have
2full power to administer and enforce this Section; to collect
3all taxes and penalties due hereunder; to dispose of taxes and
4penalties so collected in the manner provided in this Section,
5and to determine all rights to credit memoranda, arising on
6account of the erroneous payment of tax or penalty hereunder.
7In the administration of, and compliance with, this Section,
8the Department and persons who are subject to this Section
9shall have the same rights, remedies, privileges, immunities,
10powers and duties, and be subject to the same conditions,
11restrictions, limitations, penalties and definitions of terms,
12and employ the same modes of procedure, as are prescribed in
13The Hotel Operators' Occupation Tax Act (except where that Act
14is inconsistent herewith), as the same is now or may hereafter
15be amended, as fully as if the provisions contained in The
16Hotel Operators' Occupation Tax Act were set forth herein.
17    Whenever the Department determines that a refund should be
18made under this Section to a claimant instead of issuing a
19credit memorandum, the Department shall notify the State
20Comptroller, who shall cause the warrant to be drawn for the
21amount specified, and to the person named, in such notification
22from the Department. Such refund shall be paid by the State
23Treasurer out of the amounts held by the State Treasurer as
24trustee for the Authority.
25    Persons subject to any tax imposed pursuant to authority
26granted by this Section may reimburse themselves for their tax

 

 

09800SB1162sam002- 57 -LRB098 07308 HLH 43211 a

1liability for such tax by separately stating such tax as an
2additional charge, which charge may be stated in combination,
3in a single amount, with State tax imposed under The Hotel
4Operators' Occupation Tax Act, the municipal tax imposed under
5Section 8-3-13 of the Illinois Municipal Code, and the tax
6imposed under Section 13 of the Metropolitan Pier and
7Exposition Authority Act.
8    The Department shall forthwith pay over to the State
9Treasurer, ex-officio, as trustee for the Authority, all taxes
10and penalties collected hereunder for deposit in a trust fund
11outside the State Treasury. On or before the 25th day of each
12calendar month, the Department shall certify to the Comptroller
13the amount to be paid to or on behalf of the Authority from
14amounts collected hereunder by the Department, and deposited
15into such trust fund during the second preceding calendar
16month. The amount to be paid to or on behalf of the Authority
17shall be the amount (not including credit memoranda) collected
18hereunder during such second preceding calendar month by the
19Department, less an amount equal to the amount of refunds
20authorized during such second preceding calendar month by the
21Department on behalf of the Authority, and less 4% of such
22balance, which sum shall be retained by the State Treasurer to
23cover the costs incurred by the Department in administering and
24enforcing the provisions of this Section, as provided herein.
25Each such monthly certification by the Department shall also
26certify to the Comptroller the amount to be so retained by the

 

 

09800SB1162sam002- 58 -LRB098 07308 HLH 43211 a

1State Treasurer for payment into the General Revenue Fund of
2the State Treasury.
3    Each monthly certification by the Department shall
4certify, of the amount paid to or on behalf of the Authority,
5(i) the portion to be paid to the Authority, (ii) the portion
6to be paid into the General Revenue Fund of the State Treasury
7on behalf of the Authority as repayment of amounts advanced to
8the Authority pursuant to appropriation from the Illinois
9Sports Facilities Fund.
10    With respect to each State fiscal year, of the total amount
11to be paid to or on behalf of the Authority, the Department
12shall certify that payments shall first be made directly to the
13Authority in an amount equal to any difference between the
14annual amount certified by the Chairman of the Authority
15pursuant to Section 8.25-4 of the State Finance Act and the
16amount appropriated to the Authority from the Illinois Sports
17Facilities Fund. Next, the Department shall certify that
18payment shall be made into the General Revenue Fund of the
19State Treasury in an amount equal to the difference between (i)
20the lesser of (x) the amount appropriated from the Illinois
21Sports Facilities Fund to the Authority and (y) the annual
22amount certified by the Chairman of the Authority pursuant to
23Section 8.25-4 of the State Finance Act and (ii) $10,000,000.
24The Department shall certify that all additional amounts shall
25be paid to the Authority and used for its corporate purposes.
26    Within 10 days after receipt, by the Comptroller, of the

 

 

09800SB1162sam002- 59 -LRB098 07308 HLH 43211 a

1Department's monthly certification of amounts to be paid to or
2on behalf of the Authority and amounts to be paid into the
3General Revenue Fund, the Comptroller shall cause the warrants
4to be drawn for the respective amounts in accordance with the
5directions contained in such certification.
6    Amounts collected by the Department and paid to the
7Authority pursuant to this Section shall be used for the
8corporate purposes of the Authority. On June 15, 1992 and on
9each June 15 thereafter, the Authority shall repay to the State
10Treasurer all amounts paid to it under this Section and
11otherwise remaining available to the Authority after providing
12for (i) payment of principal and interest on, and other
13payments related to, its obligations issued or to be issued
14under Section 13 of the Act, including any deposits required to
15reserve funds created under any indenture or resolution
16authorizing issuance of the obligations and payments to
17providers of credit enhancement, (ii) payment of obligations
18under the provisions of any management agreement with respect
19to a facility or facilities owned by the Authority or of any
20assistance agreement with respect to any facility for which
21financial assistance is provided under this Act, and payment of
22other capital and operating expenses of the Authority,
23including any deposits required to reserve funds created for
24repair and replacement of capital assets and to meet the
25obligations of the Authority under any management agreement or
26assistance agreement. Amounts repaid by the Authority to the

 

 

09800SB1162sam002- 60 -LRB098 07308 HLH 43211 a

1State Treasurer hereunder shall be treated as repayment of
2amounts deposited into the Illinois Sports Facilities Fund and
3credited to the Subsidy Account and used for the corporate
4purposes of the Authority. The State Treasurer shall deposit
5$5,000,000 of the amount received into the General Revenue
6Fund; thereafter, at the beginning of each fiscal year the
7State Treasurer shall certify to the State Comptroller for all
8prior fiscal years the cumulative amount of any deficiencies in
9repayments to the City of Chicago of amounts in the Local
10Government Distributive Fund that would otherwise have been
11allocated to the City of Chicago under the State Revenue
12Sharing Act but instead were paid into the General Revenue Fund
13under Section 6 of the Hotel Operators' Occupation Tax Act and
14that have not been reimbursed, and the Comptroller shall,
15during the fiscal year at the beginning of which the
16certification was made, cause warrants to be drawn from the
17amount received for the repayment of that cumulative amount to
18the City of Chicago until that cumulative amount has been fully
19reimbursed; thereafter, the State Treasurer shall deposit the
20balance of the amount received into the trust fund established
21outside the State Treasury under subsection (g) of Section 13
22of the Metropolitan Pier and Exposition Authority Act.
23    Nothing in this Section shall be construed to authorize the
24Authority to impose a tax upon the privilege of engaging in any
25business which under the constitution of the United States may
26not be made the subject of taxation by this State.

 

 

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1    An ordinance or resolution imposing or discontinuing a tax
2hereunder or effecting a change in the rate thereof shall be
3effective on the first day of the second calendar month next
4following the month in which the ordinance or resolution is
5passed.
6    If the Authority levies a tax authorized by this Section it
7shall transmit to the Department of Revenue not later than 5
8days after the adoption of the ordinance or resolution a
9certified copy of the ordinance or resolution imposing such tax
10whereupon the Department of Revenue shall proceed to administer
11and enforce this Section on behalf of the Authority. Upon a
12change in rate of a tax levied hereunder, or upon the
13discontinuance of the tax, the Authority shall not later than 5
14days after the effective date of the ordinance or resolution
15discontinuing the tax or effecting a change in rate transmit to
16the Department of Revenue a certified copy of the ordinance or
17resolution effecting such change or discontinuance.
18    Notwithstanding any other provision of law, the tax is not
19imposed on the renting or leasing of hotel rooms by the
20American Red Cross for the provision or coordination of
21disaster relief services. This exemption for the renting or
22leasing of hotel rooms to the American Red Cross shall not
23apply except during the provision or coordination of disaster
24relief services.
25(Source: P.A. 91-935, eff. 6-1-01.)
 

 

 

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1    Section 30. The Downstate Illinois Sports Facilities
2Authority Act is amended by changing Section 105 as follows:
 
3    (70 ILCS 3210/105)
4    Sec. 105. Tax. The Authority may impose an occupation tax
5upon all persons engaged in the business of renting, leasing,
6or letting rooms in a hotel, as defined in the Hotel Operators'
7Occupation Tax Act, at a rate not to exceed 2% of the gross
8rental receipts from the renting, leasing or letting of hotel
9rooms. The taxing may be imposed, however, only if approved by
10ordinance of the municipality within which the tax is to be
11imposed.
12    The tax imposed by the Authority pursuant to this Section
13and all civil penalties that may be assessed as an incident
14thereof shall be collected and enforced by the State Department
15of Revenue. The certificate of registration which is issued by
16the Department to a lessor under the Hotel Operators'
17Occupation Tax Act shall permit such registrant to engage in a
18business which is taxable under any ordinance or resolution
19enacted pursuant to this Section without registering
20separately with the Department under such ordinance or
21resolution or under this Section. The Department shall have
22full power to administer and enforce this Section; to collect
23all taxes and penalties due hereunder; to dispose of taxes and
24penalties so collected in the manner provided in this Section,
25and to determine all rights to credit memoranda, arising on

 

 

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1account of the erroneous payment of tax or penalty hereunder.
2In the administration of, and compliance with, this Section,
3the Department and persons who are subject to this Section
4shall have the same rights, remedies, privileges, immunities,
5powers and duties, and be subject to the same conditions,
6restrictions, limitations, penalties and definitions of terms,
7and employ the same modes of procedure, as are prescribed in
8the Hotel Operators' Occupation Tax Act (except where that Act
9is inconsistent herewith), as the same is now or may hereafter
10be amended, as fully as if the provisions contained in the
11Hotel Operators' Occupation Tax Act were set forth herein.
12    Whenever the Department determines that a refund should be
13made under this Section to a claimant instead of issuing a
14credit memorandum, the Department shall notify the State
15Comptroller, who shall cause the warrant to be drawn for the
16amount specified, and to the person named, in such notification
17from the Department. Such refund shall be paid by the State
18Treasurer out of the amounts held by the State Treasurer as
19trustee for the Authority.
20    Persons subject to any tax imposed pursuant to authority
21granted by this Section may reimburse themselves for their tax
22liability for such tax by separately stating such tax as an
23additional charge, which charge may be stated in combination,
24in a single amount, with State tax imposed under the Hotel
25Operators' Occupation Tax Act.
26    The Department shall forthwith pay over to the State

 

 

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1Treasurer, ex-officio, as trustee for the Authority, all taxes
2and penalties collected hereunder for deposit in a trust fund
3outside the State Treasury. On or before the 25th day of each
4calendar month, the Department shall certify to the Comptroller
5the amount to be paid to or on behalf of the Authority from
6amounts collected hereunder by the Department, and deposited
7into such trust fund during the second preceding calendar
8month. The amount to be paid to or on behalf of the Authority
9shall be the amount (not including credit memoranda) collected
10hereunder during such second preceding calendar month by the
11Department, less an amount equal to the amount of refunds
12authorized during such second preceding calendar month by the
13Department on behalf of the Authority, and less 4% of such
14balance, which sum shall be retained by the State Treasurer to
15cover the costs incurred by the Department in administering and
16enforcing the provisions of this Section, as provided herein.
17Each such monthly certification by the Department shall also
18certify to the Comptroller the amount to be so retained by the
19State Treasurer for payment into the General Revenue Fund of
20the State Treasury.
21    Amounts collected by the Department and paid to the
22Authority pursuant to this Section shall be used for the
23corporate purposes of the Authority.
24    Nothing in this Section shall be construed to authorize the
25Authority to impose a tax upon the privilege of engaging in any
26business which under the constitution of the United States may

 

 

09800SB1162sam002- 65 -LRB098 07308 HLH 43211 a

1not be made the subject of taxation by this State.
2    An ordinance or resolution imposing or discontinuing a tax
3hereunder or effecting a change in the rate thereof shall be
4effective on the first day of the second calendar month next
5following the month in which the ordinance or resolution is
6passed.
7    If the Authority levies a tax authorized by this Section it
8shall transmit to the Department of Revenue not later than 5
9days after the adoption of the ordinance or resolution a
10certified copy of the ordinance or resolution imposing such tax
11whereupon the Department of Revenue shall proceed to administer
12and enforce this Section on behalf of the Authority. Upon a
13change in rate of a tax levied hereunder, or upon the
14discontinuance of the tax, the Authority shall not later than 5
15days after the effective date of the ordinance or resolution
16discontinuing the tax or effecting a change in rate transmit to
17the Department of Revenue a certified copy of the ordinance or
18resolution effecting such change or discontinuance.
19    Notwithstanding any other provision of law, the tax is not
20imposed on the renting or leasing of hotel rooms by the
21American Red Cross for the provision or coordination of
22disaster relief services. This exemption for the renting or
23leasing of hotel rooms to the American Red Cross shall not
24apply except during the provision or coordination of disaster
25relief services.
26(Source: P.A. 93-227, eff. 1-1-04.)".