Full Text of SB1801 99th General Assembly
SB1801sam001 99TH GENERAL ASSEMBLY | Sen. Dan Kotowski Filed: 3/18/2015
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| 1 | | AMENDMENT TO SENATE BILL 1801
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 1801 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Hotel Operators' Occupation Tax Act is | 5 | | amended by changing Section 6 as follows:
| 6 | | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
| 7 | | Sec. 6. Except as provided hereinafter in this Section, on | 8 | | or before
the last day of each calendar month, every person | 9 | | engaged in the
business of renting, leasing or letting rooms in | 10 | | a hotel in this State
during the preceding calendar month shall | 11 | | file a return with the
Department, stating:
| 12 | | 1. The name of the operator;
| 13 | | 2. His residence address and the address of his | 14 | | principal place of
business and the address of the | 15 | | principal place of business (if that is
a different | 16 | | address) from which he engages in the business of renting,
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| 1 | | leasing or letting rooms in a hotel in this State;
| 2 | | 3. Total amount of rental receipts received by him | 3 | | during the
preceding calendar month from renting, leasing | 4 | | or letting rooms during
such preceding calendar month;
| 5 | | 4. Total amount of rental receipts received by him | 6 | | during the
preceding calendar month from renting, leasing | 7 | | or letting rooms to
permanent residents during such | 8 | | preceding calendar month;
| 9 | | 5. Total amount of other exclusions from gross rental | 10 | | receipts
allowed by this Act;
| 11 | | 6. Gross rental receipts which were received by him | 12 | | during the
preceding calendar month and upon the basis of | 13 | | which the tax is imposed;
| 14 | | 7. The amount of tax due;
| 15 | | 8. Such other reasonable information as the Department | 16 | | may require.
| 17 | | If the operator's average monthly tax liability to the | 18 | | Department
does not exceed $200, the Department may authorize | 19 | | his returns to be
filed on a quarter annual basis, with the | 20 | | return for January, February
and March of a given year being | 21 | | due by April 30 of such year; with the
return for April, May | 22 | | and June of a given year being due by July 31 of
such year; with | 23 | | the return for July, August and September of a given
year being | 24 | | due by October 31 of such year, and with the return for
| 25 | | October, November and December of a given year being due by | 26 | | January 31
of the following year.
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| 1 | | If the operator's average monthly tax liability to the | 2 | | Department
does not exceed $50, the Department may authorize | 3 | | his returns to be
filed on an annual basis, with the return for | 4 | | a given year being due by
January 31 of the following year.
| 5 | | Such quarter annual and annual returns, as to form and | 6 | | substance,
shall be subject to the same requirements as monthly | 7 | | returns.
| 8 | | Notwithstanding any other provision in this Act concerning | 9 | | the time
within which an operator may file his return, in the | 10 | | case of any
operator who ceases to engage in a kind of business | 11 | | which makes him
responsible for filing returns under this Act, | 12 | | such operator shall file
a final return under this Act with the | 13 | | Department not more than 1 month
after discontinuing such | 14 | | business.
| 15 | | Where the same person has more than 1 business registered | 16 | | with the
Department under separate registrations under this | 17 | | Act, such person
shall not file each return that is due as a | 18 | | single return covering all
such registered businesses, but | 19 | | shall file separate returns for each
such registered business.
| 20 | | In his return, the operator shall determine the value of | 21 | | any
consideration other than money received by him in | 22 | | connection with the
renting, leasing or letting of rooms in the | 23 | | course of his business and
he shall include such value in his | 24 | | return. Such determination shall be
subject to review and | 25 | | revision by the Department in the manner
hereinafter provided | 26 | | for the correction of returns.
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| 1 | | Where the operator is a corporation, the return filed on | 2 | | behalf of
such corporation shall be signed by the president, | 3 | | vice-president,
secretary or treasurer or by the properly | 4 | | accredited agent of such
corporation.
| 5 | | The person filing the return herein provided for shall, at | 6 | | the time of
filing such return, pay to the Department the | 7 | | amount of tax herein imposed.
The operator filing the return | 8 | | under this Section shall, at the time of
filing such return, | 9 | | pay to the Department the amount of tax imposed by this
Act | 10 | | less a discount of 2.1% or $25 per calendar year, whichever is | 11 | | greater,
which is allowed to reimburse the operator for the | 12 | | expenses incurred in
keeping records, preparing and filing | 13 | | returns, remitting the tax and
supplying data to the Department | 14 | | on request.
| 15 | | There shall be deposited in the Build Illinois Fund in the | 16 | | State
Treasury for each State fiscal year 40% of the amount of | 17 | | total
net proceeds from the tax imposed by subsection (a) of | 18 | | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | 19 | | in the Illinois
Sports Facilities Fund and credited to the | 20 | | Subsidy Account each fiscal
year by making monthly deposits in | 21 | | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in | 22 | | such deposits for prior months, and an
additional $8,000,000 | 23 | | shall be deposited in the Illinois Sports Facilities
Fund and | 24 | | credited to the Advance Account each fiscal year by making | 25 | | monthly
deposits in the amount of 1/8 of $8,000,000 plus any | 26 | | cumulative deficiencies
in such deposits for prior months; |
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| 1 | | provided, that for fiscal years ending
after June 30, 2001, the | 2 | | amount to be so deposited into the Illinois
Sports Facilities | 3 | | Fund and credited to the Advance Account each fiscal year
shall | 4 | | be increased from $8,000,000 to the then applicable Advance | 5 | | Amount and
the required monthly deposits beginning with July | 6 | | 2001 shall be in the amount
of 1/8 of the then applicable | 7 | | Advance Amount plus any cumulative deficiencies
in those | 8 | | deposits for prior months. (The deposits of the additional | 9 | | $8,000,000
or the then applicable Advance Amount, as | 10 | | applicable,
during each fiscal year shall be treated as | 11 | | advances
of funds to the Illinois Sports Facilities Authority | 12 | | for its corporate
purposes to the extent paid to the Authority | 13 | | or its trustee and shall be
repaid into the General Revenue | 14 | | Fund in the State Treasury by the State
Treasurer on behalf of | 15 | | the Authority pursuant to Section 19 of the Illinois
Sports | 16 | | Facilities Authority Act, as amended. If in any fiscal year the | 17 | | full
amount of the then applicable Advance Amount
is not repaid | 18 | | into the General Revenue Fund, then the deficiency shall be | 19 | | paid
from the amount in the Local Government Distributive Fund | 20 | | that would otherwise
be allocated to the City of Chicago under | 21 | | the State Revenue Sharing Act.)
| 22 | | For purposes of the foregoing paragraph, the term "Advance | 23 | | Amount"
means, for fiscal year 2002, $22,179,000, and for | 24 | | subsequent fiscal years
through fiscal year 2032, 105.615% of | 25 | | the Advance Amount for the immediately
preceding fiscal year, | 26 | | rounded up to the nearest $1,000.
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| 1 | | Notwithstanding any other provision of law, beginning on | 2 | | January 1, 2016 and through December 31, 2021, by the fifteenth | 3 | | day of each month, the mayor of each municipality where a | 4 | | municipal convention center is located shall certify to the | 5 | | Department of Commerce and Economic Opportunity and the | 6 | | Department the amount of any qualified incentives provided by | 7 | | the municipal convention center during the previous month; | 8 | | however, in no event may the certified amount submitted on | 9 | | behalf of any local convention center exceed $200,000 in any | 10 | | calendar year. The Department of Commerce and Economic | 11 | | Opportunity and the Department may each request that the | 12 | | Auditor General conduct an audit of the accuracy of the | 13 | | certification. Of the remaining 60% of the amount of total net | 14 | | proceeds from the tax imposed by subsection (a) of Section 3 | 15 | | after all required deposits into the Illinois Sports Facilities | 16 | | Fund have been made, the Department shall deposit the certified | 17 | | amount into the Tourism Promotion Fund. Moneys deposited into | 18 | | the Tourism Promotion Fund under this paragraph shall be used | 19 | | by the Department of Commerce and Economic Opportunity to make | 20 | | grants to municipalities for the purpose of reimbursing the | 21 | | municipal convention center for the amount of qualified | 22 | | incentives provided by the convention center. For the purposes | 23 | | of this paragraph, "municipal convention center" means a | 24 | | convention or civic center owned by a unit of local government | 25 | | with contiguous exhibition space ranging between 40,000 and | 26 | | 125,000 square feet. For the purposes of this paragraph, |
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| 1 | | "qualified incentive" means an incentive provided for a | 2 | | convention, meeting, or trade show that, but for the incentive, | 3 | | would not have occurred in the State or been retained in the | 4 | | State. The Department, in coordination with the Department of | 5 | | Commerce and Economic Opportunity, shall adopt rules to | 6 | | implement the changes pursuant to this paragraph. | 7 | | Of the remaining 60% of the amount of total net proceeds | 8 | | prior to August 1, 2011 from the tax
imposed by subsection (a) | 9 | | of Section 3 after all required deposits in the
Illinois Sports | 10 | | Facilities Fund, the amount equal to 8% of the net revenue
| 11 | | realized from this Act plus an amount equal to
8% of the net | 12 | | revenue realized from any tax imposed under Section 4.05 of the
| 13 | | Chicago World's Fair-1992 Authority Act during the preceding | 14 | | month shall be
deposited in the Local Tourism Fund each month | 15 | | for purposes authorized by
Section 605-705 of the Department of | 16 | | Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of | 17 | | the remaining 60% of the amount of total net proceeds beginning | 18 | | on August 1, 2011 from the tax imposed by subsection (a) of | 19 | | Section 3 after all required deposits in the Illinois Sports | 20 | | Facilities Fund, an amount equal to 8% of the net revenue | 21 | | realized from this Act plus an amount equal to 8% of the net | 22 | | revenue realized from any tax imposed under Section 4.05 of the | 23 | | Chicago World's Fair-1992 Authority Act during the preceding | 24 | | month shall be deposited as follows: 18% of such amount shall | 25 | | be deposited into the Chicago Travel Industry Promotion Fund | 26 | | for the purposes described in subsection (n) of Section 5 of |
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| 1 | | the Metropolitan Pier and Exposition Authority Act and the | 2 | | remaining 82% of such amount shall be deposited into the Local | 3 | | Tourism Fund each month for purposes authorized by Section | 4 | | 605-705 of the Department of Commerce and Economic Opportunity | 5 | | Law. Beginning on August 1, 1999 and ending on July 31, 2011, | 6 | | an amount equal to 4.5% of the net revenue
realized from the | 7 | | Hotel Operators' Occupation Tax Act during the preceding
month | 8 | | shall be deposited into the International Tourism Fund for the | 9 | | purposes
authorized in Section 605-707 of the Department of | 10 | | Commerce
and Economic Opportunity Law. Beginning on August 1, | 11 | | 2011, an amount equal to 4.5% of the net revenue realized from | 12 | | this Act during the preceding month shall be deposited as | 13 | | follows: 55% of such amount shall be deposited into the Chicago | 14 | | Travel Industry Promotion Fund for the purposes described in | 15 | | subsection (n) of Section 5 of the Metropolitan Pier and | 16 | | Exposition Authority Act and the remaining 45% of such amount | 17 | | deposited into the International Tourism Fund for the purposes | 18 | | authorized in Section 605-707 of the Department of Commerce and | 19 | | Economic Opportunity Law. "Net
revenue realized for a month" | 20 | | means the revenue collected by the State under
that Act during | 21 | | the previous month less the amount paid out during that same
| 22 | | month as refunds to taxpayers for overpayment of liability | 23 | | under that Act.
| 24 | | After making all these deposits, all other proceeds of the | 25 | | tax imposed under
subsection (a) of Section 3 shall be | 26 | | deposited in the General Revenue Fund in
the State Treasury. |
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| 1 | | All moneys received by the Department from the additional
tax | 2 | | imposed under subsection (b) of Section 3 shall be deposited | 3 | | into the Build
Illinois Fund in the State Treasury.
| 4 | | The Department may, upon separate written notice to a | 5 | | taxpayer, require
the taxpayer to prepare and file with the | 6 | | Department on a form prescribed
by the Department within not | 7 | | less than 60 days after receipt of the notice
an annual | 8 | | information return for the tax year specified in the notice.
| 9 | | Such annual return to the Department shall include a statement | 10 | | of gross
receipts as shown by the operator's last State income | 11 | | tax return. If the
total receipts of the business as reported | 12 | | in the State income tax return
do not agree with the gross | 13 | | receipts reported to the Department for the
same period, the | 14 | | operator shall attach to his annual information return a
| 15 | | schedule showing a reconciliation of the 2 amounts and the | 16 | | reasons for the
difference. The operator's annual information | 17 | | return to the Department
shall also disclose pay roll | 18 | | information of the operator's business during
the year covered | 19 | | by such return and any additional reasonable information
which | 20 | | the Department deems would be helpful in determining the | 21 | | accuracy of
the monthly, quarterly or annual tax returns by | 22 | | such operator as
hereinbefore provided for in this Section.
| 23 | | If the annual information return required by this Section | 24 | | is not filed
when and as required the taxpayer shall be liable | 25 | | for a penalty in an
amount determined in accordance with | 26 | | Section 3-4 of the Uniform Penalty and
Interest Act until such |
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| 1 | | return is filed as required, the penalty to be
assessed and | 2 | | collected in the same manner as any other penalty provided
for | 3 | | in this Act.
| 4 | | The chief executive officer, proprietor, owner or highest | 5 | | ranking manager
shall sign the annual return to certify the | 6 | | accuracy of the information
contained therein. Any person who | 7 | | willfully signs the annual return containing
false or | 8 | | inaccurate information shall be guilty of perjury and punished
| 9 | | accordingly. The annual return form prescribed by the | 10 | | Department shall
include a warning that the person signing the | 11 | | return may be liable for perjury.
| 12 | | The foregoing portion of this Section concerning the filing | 13 | | of an annual
information return shall not apply to an operator | 14 | | who is not required to
file an income tax return with the | 15 | | United States Government.
| 16 | | (Source: P.A. 97-617, eff. 10-26-11.)
| 17 | | Section 10. The Illinois Promotion Act is amended by | 18 | | changing Section 4a as follows:
| 19 | | (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
| 20 | | Sec. 4a. Funds.
| 21 | | (1) All moneys deposited in the Tourism Promotion Fund | 22 | | pursuant to this
subsection are allocated to the Department for | 23 | | utilization, as
appropriated, in the performance of its powers | 24 | | under Section 4; except that during fiscal year 2013, the |
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| 1 | | Department shall reserve $9,800,000 of the total funds | 2 | | available for appropriation in the Tourism Promotion Fund for | 3 | | appropriation to the Historic Preservation Agency for the | 4 | | operation of the Abraham Lincoln Presidential Library and | 5 | | Museum and State historic sites.
| 6 | | As soon as possible after the first day of each month, | 7 | | beginning July 1,
1997, upon certification of the Department of | 8 | | Revenue, the Comptroller shall
order transferred and the | 9 | | Treasurer shall transfer from the General Revenue
Fund to the | 10 | | Tourism Promotion Fund an amount equal to 13% of the net
| 11 | | revenue realized from the Hotel Operators' Occupation Tax Act | 12 | | plus an amount
equal to 13% of the net revenue realized from | 13 | | any tax imposed under
Section
4.05 of the Chicago World's | 14 | | Fair-1992 Authority Act during the preceding month.
"Net | 15 | | revenue realized for a month" means the revenue collected by | 16 | | the State
under that Act during the previous month less the | 17 | | amount paid out during that
same month as refunds to taxpayers | 18 | | for overpayment of liability under that
Act.
| 19 | | (1.1) (Blank).
| 20 | | (2) As soon as possible after the first day of each month,
| 21 | | beginning July 1,
1997, upon certification of the Department of | 22 | | Revenue, the Comptroller shall
order transferred and the | 23 | | Treasurer shall transfer from the General Revenue
Fund to the | 24 | | Tourism
Promotion Fund an amount equal to 8% of the net revenue | 25 | | realized from the Hotel
Operators' Occupation Tax plus an | 26 | | amount equal to 8% of the net revenue
realized from any tax |
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| 1 | | imposed under Section 4.05 of the Chicago World's
Fair-1992 | 2 | | Authority Act during the preceding month. "Net revenue realized | 3 | | for
a
month" means the revenue collected by the State under | 4 | | that Act during the
previous month less the amount paid out | 5 | | during that same month as refunds to
taxpayers for overpayment | 6 | | of liability under that Act.
| 7 | | All monies deposited in the Tourism Promotion Fund under | 8 | | this
subsection (2) shall be used solely as provided in this | 9 | | subsection to
advertise and promote tourism throughout | 10 | | Illinois. Appropriations of monies
deposited in the Tourism | 11 | | Promotion Fund pursuant to this subsection (2)
shall be used | 12 | | solely for advertising to promote tourism, including but not
| 13 | | limited to advertising production and direct advertisement | 14 | | costs, but shall
not be used to employ any additional staff, | 15 | | finance any individual event,
or lease, rent or purchase any | 16 | | physical facilities. The Department shall
coordinate its | 17 | | advertising under this subsection (2) with other public and
| 18 | | private entities in the State engaged in similar promotion | 19 | | activities.
Print or electronic media production made pursuant | 20 | | to this subsection (2)
for advertising promotion shall not | 21 | | contain or include the physical
appearance of or reference to | 22 | | the name or position of any public officer.
"Public officer" | 23 | | means a person who is elected to office pursuant to
statute, or | 24 | | who is appointed to an office which is established, and the
| 25 | | qualifications and duties of which are prescribed, by statute, | 26 | | to discharge
a public duty for the State or any of its |
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| 1 | | political subdivisions. | 2 | | (3) Notwithstanding anything in this Section to the | 3 | | contrary, amounts transferred from the General Revenue Fund to | 4 | | the Tourism Promotion Fund pursuant to this Section shall not | 5 | | exceed $26,300,000 in State fiscal year 2012.
| 6 | | (4) The Department shall make grants, pursuant to Section 6 | 7 | | of the Hotel Operators' Occupation Tax Act, from the Tourism | 8 | | Promotion Fund to a municipality where a municipal convention | 9 | | center is located for the purpose of reimbursing expenditures | 10 | | paid by the municipal convention center in providing qualified | 11 | | incentives. The terms "municipal convention center" and | 12 | | "qualified incentive" shall have the same meanings given to | 13 | | those terms in Section 6 of the Hotel Operators' Occupation Tax | 14 | | Act. As part of the grant application process, and in addition | 15 | | to the certification required by Section 6 of the Hotel | 16 | | Operators' Occupation Tax Act, the mayor of the municipality | 17 | | shall certify (1) the net proceeds received under the Hotel | 18 | | Operators' Occupation Tax Act for the renting, leasing, or | 19 | | letting of hotel rooms in the municipality for the month in | 20 | | which the convention, meeting, or trade show occurs and (2) the | 21 | | average of the net proceeds received under the Hotel Operators' | 22 | | Occupation Tax Act for the renting, leasing, or letting of | 23 | | hotel rooms in the municipality for the same month in the 3 | 24 | | immediately preceding years. | 25 | | If the Department or the Department of Revenue determines | 26 | | that qualified incentive funds, in whole or in part, were |
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| 1 | | disbursed by means other than in accordance with the standards | 2 | | of this Section and Section 6 of the Hotel Operators' | 3 | | Occupation Tax Act, then the amount transferred to the Tourism | 4 | | Promotion Fund shall be reduced during the next subsequent | 5 | | transfer in direct proportion to that amount determined to be | 6 | | in violation of the terms set forth in this Section. | 7 | | (Source: P.A. 97-641, eff. 12-19-11; 97-732, eff. 6-30-12.)
| 8 | | Section 99. Effective date. This Act takes effect upon | 9 | | becoming law.".
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