Full Text of SB2899 100th General Assembly
SB2899sam001 100TH GENERAL ASSEMBLY | Sen. Scott M. Bennett Filed: 3/1/2018
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| 1 | | AMENDMENT TO SENATE BILL 2899
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2899 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 5. The Department of Commerce and Economic | 5 | | Opportunity Law of the
Civil Administrative Code of Illinois is | 6 | | amended by changing Section 605-705 as follows:
| 7 | | (20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
| 8 | | Sec. 605-705. Grants to local tourism and convention | 9 | | bureaus.
| 10 | | (a) To establish a grant program for local tourism and
| 11 | | convention bureaus. The Department will develop and implement a | 12 | | program
for the use of funds, as authorized under this Act, by | 13 | | local tourism and
convention bureaus. For the purposes of this | 14 | | Act,
bureaus eligible to receive funds are those local tourism | 15 | | and
convention bureaus that are (i) either units of local | 16 | | government or
incorporated as not-for-profit organizations; |
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| 1 | | (ii) in legal existence
for a minimum of 2 years before July 1, | 2 | | 2001; (iii) operating with a
paid, full-time staff whose sole | 3 | | purpose is to promote tourism in the
designated service area; | 4 | | and (iv) affiliated with one or more
municipalities or counties | 5 | | that support the bureau with local hotel-motel
taxes. After | 6 | | July 1, 2001, bureaus requesting certification in
order to | 7 | | receive funds for the first time must be local tourism and
| 8 | | convention bureaus that are (i) either units of local | 9 | | government or
incorporated as not-for-profit organizations; | 10 | | (ii) in legal existence
for a minimum of 2 years before the | 11 | | request for certification; (iii)
operating with a paid, | 12 | | full-time staff whose sole purpose is to promote
tourism in the | 13 | | designated service area; and (iv) affiliated with
multiple | 14 | | municipalities or counties that support the bureau with local
| 15 | | hotel-motel taxes. Each bureau receiving funds under this Act | 16 | | will be
certified by the Department as the designated recipient | 17 | | to serve an area of
the State.
Notwithstanding the criteria set | 18 | | forth in this subsection (a), or any rule
adopted under this | 19 | | subsection (a), the Director of the Department may
provide for | 20 | | the award of grant funds to one or more entities if in the
| 21 | | Department's judgment that action is necessary in order to | 22 | | prevent a loss of
funding critical to promoting tourism in a | 23 | | designated geographic area of the
State.
| 24 | | (b) To distribute grants to local tourism and convention | 25 | | bureaus from
appropriations made from the Local Tourism Fund | 26 | | for that purpose. Of the
amounts appropriated annually to the |
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| 1 | | Department for expenditure under this
Section prior to July 1, | 2 | | 2011, one-third of those monies shall be used for grants to | 3 | | convention and
tourism bureaus in cities with a population | 4 | | greater than 500,000. The
remaining two-thirds of the annual | 5 | | appropriation prior to July 1, 2011 shall be used for grants to
| 6 | | convention and tourism bureaus in the
remainder of the State, | 7 | | in accordance with a formula based upon the
population served. | 8 | | Of the amounts appropriated annually to the Department for | 9 | | expenditure under this Section beginning July 1, 2011, 18% of | 10 | | such moneys shall be used for grants to convention and tourism | 11 | | bureaus in cities with a population greater than 500,000. Of | 12 | | the amounts appropriated annually to the Department for | 13 | | expenditure under this Section beginning July 1, 2011, 82% of | 14 | | such moneys shall be used for grants to convention bureaus in | 15 | | the remainder of the State, in accordance with a formula based | 16 | | upon the population served. The Department may reserve up to | 17 | | 10% of total
local tourism funds available for costs of | 18 | | administering the program to conduct audits of grants, to | 19 | | provide incentive funds to
those
bureaus that will conduct | 20 | | promotional activities designed to further the
Department's | 21 | | statewide advertising campaign, to fund special statewide
| 22 | | promotional activities, and to fund promotional activities | 23 | | that support an
increased use of the State's parks or historic | 24 | | sites. The Department shall require that any convention and | 25 | | tourism bureau receiving a grant under this Section that | 26 | | requires matching funds shall provide matching funds equal to |
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| 1 | | no less than 50% of the grant amount. During fiscal year 2013, | 2 | | the Department shall reserve $2,000,000 of the available local | 3 | | tourism funds for appropriation to the Historic Preservation | 4 | | Agency for the operation of the Abraham Lincoln Presidential | 5 | | Library and Museum and State historic sites.
| 6 | | (Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12; | 7 | | 98-252, eff. 8-9-13.)
| 8 | | Section 10. The Illinois Promotion Act is amended by | 9 | | changing Section 4a as follows:
| 10 | | (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
| 11 | | Sec. 4a. Funds.
| 12 | | (1) All moneys deposited in the Tourism Promotion Fund | 13 | | pursuant to this
subsection are allocated to the Department for | 14 | | utilization, as
appropriated, in the performance of its powers | 15 | | under Section 4; except that during fiscal year 2013, the | 16 | | Department shall reserve $9,800,000 of the total funds | 17 | | available for appropriation in the Tourism Promotion Fund for | 18 | | appropriation to the Historic Preservation Agency for the | 19 | | operation of the Abraham Lincoln Presidential Library and | 20 | | Museum and State historic sites.
| 21 | | As soon as possible after the first day of each month, | 22 | | beginning July 1,
1997 and ending on July 6, 2017 ( the | 23 | | effective date of Public Act 100-23) this amendatory Act of the | 24 | | 100th General Assembly , upon certification of the Department of |
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| 1 | | Revenue, the Comptroller shall
order transferred and the | 2 | | Treasurer shall transfer from the General Revenue
Fund to the | 3 | | Tourism Promotion Fund an amount equal to 13% of the net
| 4 | | revenue realized from the Hotel Operators' Occupation Tax Act | 5 | | plus an amount
equal to 13% of the net revenue realized from | 6 | | any tax imposed under
Section
4.05 of the Chicago World's | 7 | | Fair-1992 Authority Act during the preceding month.
Beginning | 8 | | on the effective date of this amendatory Act of the 100th | 9 | | General Assembly, 13% of the net revenue realized from the | 10 | | Hotel Operators' Occupation Tax Act shall be deposited directly | 11 | | into the Tourism Promotion Fund as provided in Section 6 of the | 12 | | Hotel Operators' Occupation Tax Act. "Net revenue realized for | 13 | | a month" means the revenue collected by the State
under that | 14 | | Act during the previous month less the amount paid out during | 15 | | that
same month as refunds to taxpayers for overpayment of | 16 | | liability under that
Act.
| 17 | | (1.1) (Blank).
| 18 | | (2) As soon as possible after the first day of each month,
| 19 | | beginning July 1,
1997 and ending on July 6, 2017 ( the | 20 | | effective date of Public Act 100-23) this amendatory Act of the | 21 | | 100th General Assembly , 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. Beginning on the | 3 | | effective date of this amendatory Act of the 100th General | 4 | | Assembly, 8% of net revenue realized from the Hotel Operators' | 5 | | Occupation Tax Act shall be deposited directly into the Tourism | 6 | | Promotion Fund as provided in Section 6 of the Hotel Operators' | 7 | | Occupation Tax Act. "Net revenue realized for
a
month" means | 8 | | the revenue collected by the State under that Act during the
| 9 | | previous month less the amount paid out during that same month | 10 | | as refunds to
taxpayers for overpayment of liability under that | 11 | | Act.
| 12 | | All monies deposited in the Tourism Promotion Fund under | 13 | | this
subsection (2) shall be used solely as provided in this | 14 | | subsection to
advertise and promote tourism throughout | 15 | | Illinois. Appropriations of monies
deposited in the Tourism | 16 | | Promotion Fund pursuant to this subsection (2)
shall be used | 17 | | solely for advertising to promote tourism, including but not
| 18 | | limited to advertising production and direct advertisement | 19 | | costs, but shall
not be used to employ any additional staff, | 20 | | finance any individual event,
or lease, rent or purchase any | 21 | | physical facilities. The Department shall
coordinate its | 22 | | advertising under this subsection (2) with other public and
| 23 | | private entities in the State engaged in similar promotion | 24 | | activities.
Print or electronic media production made pursuant | 25 | | to this subsection (2)
for advertising promotion shall not | 26 | | contain or include the physical
appearance of or reference to |
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| 1 | | the name or position of any public officer.
"Public officer" | 2 | | means a person who is elected to office pursuant to
statute, or | 3 | | who is appointed to an office which is established, and the
| 4 | | qualifications and duties of which are prescribed, by statute, | 5 | | to discharge
a public duty for the State or any of its | 6 | | political subdivisions. | 7 | | (3) Notwithstanding anything in this Section to the | 8 | | contrary, amounts transferred from the General Revenue Fund to | 9 | | the Tourism Promotion Fund pursuant to this Section shall not | 10 | | exceed $26,300,000 in State fiscal year 2012.
| 11 | | (4) (Blank). As soon as possible after the first day of | 12 | | each month, beginning July 1, 2017, if the amount of revenue | 13 | | deposited into the Tourism Promotion Fund under subsection (c) | 14 | | of Section 6 of the Hotel Operators' Occupation Tax Act is less | 15 | | than 21% of the net revenue realized from the Hotel Operators' | 16 | | Occupation Tax during the preceding month, then, upon | 17 | | certification of the Department of Revenue, the State | 18 | | Comptroller shall direct and the State Treasurer shall transfer | 19 | | from the General Revenue Fund to the Tourism Promotion Fund an | 20 | | amount equal to the difference between 21% of the net revenue | 21 | | realized from the Hotel Operators' Occupation Tax during the | 22 | | preceding month and the amount of revenue deposited into the | 23 | | Tourism Promotion Fund under subsection (c) of Section 6 of the | 24 | | Hotel Operators' Occupation Tax Act. | 25 | | (Source: P.A. 100-23, eff. 7-6-17.)
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| 1 | | Section 15. The Hotel Operators' Occupation Tax Act is | 2 | | amended by changing Section 6 as follows:
| 3 | | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
| 4 | | Sec. 6. Filing of returns and distribution of proceeds. | 5 | | Except as provided hereinafter in this Section, on or | 6 | | before
the last day of each calendar month, every person | 7 | | engaged in the
business of renting, leasing or letting rooms in | 8 | | a hotel in this State
during the preceding calendar month shall | 9 | | file a return with the
Department, stating:
| 10 | | 1. The name of the operator;
| 11 | | 2. His residence address and the address of his | 12 | | principal place of
business and the address of the | 13 | | principal place of business (if that is
a different | 14 | | address) from which he engages in the business of renting,
| 15 | | leasing or letting rooms in a hotel in this State;
| 16 | | 3. Total amount of rental receipts received by him | 17 | | during the
preceding calendar month from renting, leasing | 18 | | or letting rooms during
such preceding calendar month;
| 19 | | 4. Total amount of rental receipts received by him | 20 | | during the
preceding calendar month from renting, leasing | 21 | | or letting rooms to
permanent residents during such | 22 | | preceding calendar month;
| 23 | | 5. Total amount of other exclusions from gross rental | 24 | | receipts
allowed by this Act;
| 25 | | 6. Gross rental receipts which were received by him |
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| 1 | | during the
preceding calendar month and upon the basis of | 2 | | which the tax is imposed;
| 3 | | 7. The amount of tax due;
| 4 | | 8. Such other reasonable information as the Department | 5 | | may require.
| 6 | | If the operator's average monthly tax liability to the | 7 | | Department
does not exceed $200, the Department may authorize | 8 | | his returns to be
filed on a quarter annual basis, with the | 9 | | return for January, February
and March of a given year being | 10 | | due by April 30 of such year; with the
return for April, May | 11 | | and June of a given year being due by July 31 of
such year; with | 12 | | the return for July, August and September of a given
year being | 13 | | due by October 31 of such year, and with the return for
| 14 | | October, November and December of a given year being due by | 15 | | January 31
of the following year.
| 16 | | If the operator's average monthly tax liability to the | 17 | | Department
does not exceed $50, the Department may authorize | 18 | | his returns to be
filed on an annual basis, with the return for | 19 | | a given year being due by
January 31 of the following year.
| 20 | | Such quarter annual and annual returns, as to form and | 21 | | substance,
shall be subject to the same requirements as monthly | 22 | | returns.
| 23 | | Notwithstanding any other provision in this Act concerning | 24 | | the time
within which an operator may file his return, in the | 25 | | case of any
operator who ceases to engage in a kind of business | 26 | | which makes him
responsible for filing returns under this Act, |
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| 1 | | such operator shall file
a final return under this Act with the | 2 | | Department not more than 1 month
after discontinuing such | 3 | | business.
| 4 | | Where the same person has more than 1 business registered | 5 | | with the
Department under separate registrations under this | 6 | | Act, such person
shall not file each return that is due as a | 7 | | single return covering all
such registered businesses, but | 8 | | shall file separate returns for each
such registered business.
| 9 | | In his return, the operator shall determine the value of | 10 | | any
consideration other than money received by him in | 11 | | connection with the
renting, leasing or letting of rooms in the | 12 | | course of his business and
he shall include such value in his | 13 | | return. Such determination shall be
subject to review and | 14 | | revision by the Department in the manner
hereinafter provided | 15 | | for the correction of returns.
| 16 | | Where the operator is a corporation, the return filed on | 17 | | behalf of
such corporation shall be signed by the president, | 18 | | vice-president,
secretary or treasurer or by the properly | 19 | | accredited agent of such
corporation.
| 20 | | The person filing the return herein provided for shall, at | 21 | | the time of
filing such return, pay to the Department the | 22 | | amount of tax herein imposed.
The operator filing the return | 23 | | under this Section shall, at the time of
filing such return, | 24 | | pay to the Department the amount of tax imposed by this
Act | 25 | | less a discount of 2.1% or $25 per calendar year, whichever is | 26 | | greater,
which is allowed to reimburse the operator for the |
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| 1 | | expenses incurred in
keeping records, preparing and filing | 2 | | returns, remitting the tax and
supplying data to the Department | 3 | | on request.
| 4 | | There shall be deposited in the Build Illinois Fund in the | 5 | | State
Treasury for each State fiscal year 40% of the amount of | 6 | | total
net proceeds from the tax imposed by subsection (a) of | 7 | | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | 8 | | in the Illinois
Sports Facilities Fund and credited to the | 9 | | Subsidy Account each fiscal
year by making monthly deposits in | 10 | | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies in | 11 | | such deposits for prior months, and an
additional $8,000,000 | 12 | | shall be deposited in the Illinois Sports Facilities
Fund and | 13 | | credited to the Advance Account each fiscal year by making | 14 | | monthly
deposits in the amount of 1/8 of $8,000,000 plus any | 15 | | cumulative deficiencies
in such deposits for prior months; | 16 | | provided, that for fiscal years ending
after June 30, 2001, the | 17 | | amount to be so deposited into the Illinois
Sports Facilities | 18 | | Fund and credited to the Advance Account each fiscal year
shall | 19 | | be increased from $8,000,000 to the then applicable Advance | 20 | | Amount and
the required monthly deposits beginning with July | 21 | | 2001 shall be in the amount
of 1/8 of the then applicable | 22 | | Advance Amount plus any cumulative deficiencies
in those | 23 | | deposits for prior months. (The deposits of the additional | 24 | | $8,000,000
or the then applicable Advance Amount, as | 25 | | applicable,
during each fiscal year shall be treated as | 26 | | advances
of funds to the Illinois Sports Facilities Authority |
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| 1 | | for its corporate
purposes to the extent paid to the Authority | 2 | | or its trustee and shall be
repaid into the General Revenue | 3 | | Fund in the State Treasury by the State
Treasurer on behalf of | 4 | | the Authority pursuant to Section 19 of the Illinois
Sports | 5 | | Facilities Authority Act, as amended. If in any fiscal year the | 6 | | full
amount of the then applicable Advance Amount
is not repaid | 7 | | into the General Revenue Fund, then the deficiency shall be | 8 | | paid
from the amount in the Local Government Distributive Fund | 9 | | that would otherwise
be allocated to the City of Chicago under | 10 | | the State Revenue Sharing Act.)
| 11 | | For purposes of the foregoing paragraph, the term "Advance | 12 | | Amount"
means, for fiscal year 2002, $22,179,000, and for | 13 | | subsequent fiscal years
through fiscal year 2032, 105.615% of | 14 | | the Advance Amount for the immediately
preceding fiscal year, | 15 | | rounded up to the nearest $1,000.
| 16 | | Of the remaining 60% of the amount of total net proceeds | 17 | | prior to August 1, 2011 from the tax
imposed by subsection (a) | 18 | | of Section 3 after all required deposits in the
Illinois Sports | 19 | | Facilities Fund, the amount equal to 8% of the net revenue
| 20 | | realized from this Act plus an amount equal to
8% of the net | 21 | | revenue realized from any tax imposed under Section 4.05 of the
| 22 | | Chicago World's Fair-1992 Authority Act during the preceding | 23 | | month shall be
deposited in the Local Tourism Fund each month | 24 | | for purposes authorized by
Section 605-705 of the Department of | 25 | | Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of | 26 | | the remaining 60% of the amount of total net proceeds beginning |
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| 1 | | on August 1, 2011 from the tax imposed by subsection (a) of | 2 | | Section 3 after all required deposits in the Illinois Sports | 3 | | Facilities Fund, an amount equal to 8% of the net revenue | 4 | | realized from this Act plus an amount equal to 8% of the net | 5 | | revenue realized from any tax imposed under Section 4.05 of the | 6 | | Chicago World's Fair-1992 Authority Act during the preceding | 7 | | month shall be deposited as follows: 18% of such amount shall | 8 | | be deposited into the Chicago Travel Industry Promotion Fund | 9 | | for the purposes described in subsection (n) of Section 5 of | 10 | | the Metropolitan Pier and Exposition Authority Act and the | 11 | | remaining 82% of such amount shall be deposited into the Local | 12 | | Tourism Fund each month for purposes authorized by Section | 13 | | 605-705 of the Department of Commerce and Economic Opportunity | 14 | | Law. Beginning on August 1, 1999 and ending on July 31, 2011, | 15 | | an amount equal to 4.5% of the net revenue
realized from the | 16 | | Hotel Operators' Occupation Tax Act during the preceding
month | 17 | | shall be deposited into the International Tourism Fund for the | 18 | | purposes
authorized in Section 605-707 of the Department of | 19 | | Commerce
and Economic Opportunity Law. Beginning on August 1, | 20 | | 2011, an amount equal to 4.5% of the net revenue realized from | 21 | | this Act during the preceding month shall be deposited as | 22 | | follows: 55% of such amount shall be deposited into the Chicago | 23 | | Travel Industry Promotion Fund for the purposes described in | 24 | | subsection (n) of Section 5 of the Metropolitan Pier and | 25 | | Exposition Authority Act and the remaining 45% of such amount | 26 | | deposited into the International Tourism Fund for the purposes |
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| 1 | | authorized in Section 605-707 of the Department of Commerce and | 2 | | Economic Opportunity Law. Beginning on the effective date of | 3 | | this amendatory Act of the 100th General Assembly, after all | 4 | | required deposits into the
Illinois Sports Facilities Fund, the | 5 | | Local Tourism Fund, the Chicago Travel Industry Promotion Fund, | 6 | | and the International Tourism Fund have been made: (1) 13% of | 7 | | the net revenue realized from this Act shall be deposited | 8 | | directly into the Tourism Promotion Fund to be used as provided | 9 | | in paragraph (1) of Section 4a of the Illinois Promotion Act; | 10 | | and (2) 8% of the net revenue realized from this Act shall be | 11 | | deposited directly into the Tourism Promotion Fund to be used | 12 | | as provided in paragraph (2) of Section 4a of the Illinois | 13 | | Promotion Act. "Net
revenue realized for a month" means the | 14 | | revenue collected by the State under
that Act during the | 15 | | previous month less the amount paid out during that same
month | 16 | | as refunds to taxpayers for overpayment of liability under that | 17 | | Act.
| 18 | | After making all these deposits, all other proceeds of the | 19 | | tax imposed under
subsection (a) of Section 3 shall be | 20 | | deposited in the Tourism Promotion Fund in
the State Treasury. | 21 | | All moneys received by the Department from the additional
tax | 22 | | imposed under subsection (b) of Section 3 shall be deposited | 23 | | into the Build
Illinois Fund in the State Treasury.
| 24 | | The Department may, upon separate written notice to a | 25 | | taxpayer, require
the taxpayer to prepare and file with the | 26 | | Department on a form prescribed
by the Department within not |
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| 1 | | less than 60 days after receipt of the notice
an annual | 2 | | information return for the tax year specified in the notice.
| 3 | | Such annual return to the Department shall include a statement | 4 | | of gross
receipts as shown by the operator's last State income | 5 | | tax return. If the
total receipts of the business as reported | 6 | | in the State income tax return
do not agree with the gross | 7 | | receipts reported to the Department for the
same period, the | 8 | | operator shall attach to his annual information return a
| 9 | | schedule showing a reconciliation of the 2 amounts and the | 10 | | reasons for the
difference. The operator's annual information | 11 | | return to the Department
shall also disclose pay roll | 12 | | information of the operator's business during
the year covered | 13 | | by such return and any additional reasonable information
which | 14 | | the Department deems would be helpful in determining the | 15 | | accuracy of
the monthly, quarterly or annual tax returns by | 16 | | such operator as
hereinbefore provided for in this Section.
| 17 | | If the annual information return required by this Section | 18 | | is not filed
when and as required the taxpayer shall be liable | 19 | | for a penalty in an
amount determined in accordance with | 20 | | Section 3-4 of the Uniform Penalty and
Interest Act until such | 21 | | return is filed as required, the penalty to be
assessed and | 22 | | collected in the same manner as any other penalty provided
for | 23 | | in this Act.
| 24 | | The chief executive officer, proprietor, owner or highest | 25 | | ranking manager
shall sign the annual return to certify the | 26 | | accuracy of the information
contained therein. Any person who |
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| 1 | | willfully signs the annual return containing
false or | 2 | | inaccurate information shall be guilty of perjury and punished
| 3 | | accordingly. The annual return form prescribed by the | 4 | | Department shall
include a warning that the person signing the | 5 | | return may be liable for perjury.
| 6 | | The foregoing portion of this Section concerning the filing | 7 | | of an annual
information return shall not apply to an operator | 8 | | who is not required to
file an income tax return with the | 9 | | United States Government.
| 10 | | (Source: P.A. 100-23, eff. 7-6-17.)
| 11 | | Section 99. Effective date. This Act takes effect upon | 12 | | becoming law.".
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