Full Text of SB2324 102nd General Assembly
SB2324sam001 102ND GENERAL ASSEMBLY | Sen. Sara Feigenholtz Filed: 1/3/2023
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| 1 | | AMENDMENT TO SENATE BILL 2324
| 2 | | AMENDMENT NO. ______. Amend Senate Bill 2324 by replacing | 3 | | everything after the enacting clause with the following:
| 4 | | "Section 1. Short title. This Act may be cited as the | 5 | | Tourism Preservation and Sustainability District Act. | 6 | | Section 5. Definitions.
As used in this Act: | 7 | | "Benefit zone" means a zone (i) located within a district, | 8 | | (ii) established by the governing body of the district based | 9 | | upon the degree of benefit derived from the services to be | 10 | | provided within the zone, and (iii) in which the governing | 11 | | body may impose unique transaction charges based on the degree | 12 | | of benefit intended to be provided. | 13 | | "Business owner" means a hotel owner or the hotel owner's | 14 | | representative. | 15 | | "Clerk" means the clerk of a governing body or, if the | 16 | | governing body has no clerk, the individual designated as the |
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| 1 | | clerk by the governing body. | 2 | | "District" means a tourism preservation and sustainability | 3 | | district created under this Act. | 4 | | "Governing body" means the legislative body of a | 5 | | governmental unit that establishes a district by resolution of | 6 | | intent and ordinance under this Act. | 7 | | "Governmental unit" means a municipality, county, or | 8 | | township located in whole or part within the district. | 9 | | "Hotel" means any building or buildings in which the | 10 | | public may, for consideration, obtain living quarters or | 11 | | sleeping or housekeeping accommodations that will benefit from | 12 | | a district's services or improvements. "Hotel" includes, but | 13 | | is not limited to, inns, motels, tourist homes or courts, | 14 | | lodging houses, rooming houses, retreat centers, conference | 15 | | centers, and hunting lodges. "Hotel" does not include a | 16 | | short-term rental. | 17 | | "Improvement" means the acquisition, construction, | 18 | | installation, or maintenance of any tangible property that has | 19 | | an estimated useful life of 5 years or more and that is | 20 | | reasonably related to the enhancement of tourism. | 21 | | "Local tourism and convention bureau" means either a unit | 22 | | of local government or a nonprofit corporation (i) that has as | 23 | | its sole purpose the promotion of tourism; (ii) that is | 24 | | operating with a paid, full-time staff; (iii) that receives | 25 | | local hotel or motel tax receipts from one or more | 26 | | municipalities or counties; (iv) that represents one or more |
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| 1 | | municipalities or counties; and (v) that either is recognized | 2 | | by the Department of Commerce and Economic Opportunity as a | 3 | | certified local tourism and convention bureau or has been in | 4 | | legal existence as a nonprofit corporation for a minimum of | 5 | | two years before contracting with a governmental unit to | 6 | | implement services and improvements in a district. | 7 | | "Services" means marketing, promotions, sales efforts, | 8 | | events, and other activities that are reasonably related to | 9 | | the enhancement of tourism. | 10 | | "Short-term rental" means a single-family dwelling or a | 11 | | residential dwelling unit in a multi-unit apartment structure, | 12 | | condominium, cooperative, timeshare, or similar joint property | 13 | | ownership arrangement that is rented for a fee for less than 30 | 14 | | consecutive days. "Short-term rental" includes a dwelling unit | 15 | | rented for business travel or recreation. | 16 | | "Tourism" means travel by either State residents or | 17 | | out-of-state visitors traveling away from home overnight in | 18 | | paid accommodations or on day trips to places away from the | 19 | | resident's or visitor's home. | 20 | | "Transaction charge" means a special charge that is | 21 | | imposed upon a hotel in a district that is either a fixed | 22 | | dollar or percentage rate per hotel room per night. | 23 | | Section 10. Petition and resolution of intent to create a | 24 | | district. | 25 | | (a) To initiate the process of creating a district, |
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| 1 | | business owners must file a written petition with the clerk of | 2 | | a governmental unit in which the proposed district lies. The | 3 | | petition must include a summary of the district plan, which | 4 | | shall include all of the following: | 5 | | (1) the name of the district; | 6 | | (2) a map showing the boundaries of the district, | 7 | | which need not be contiguous but shall not encompass more | 8 | | than 6 counties; | 9 | | (3) the initial and maximum rates of the transaction | 10 | | charge for hotels within the boundaries of the district; | 11 | | (4) the length of the proposed term of the district, | 12 | | not to exceed 5 years upon formation or 10 additional | 13 | | years upon each renewal; | 14 | | (5) a brief description of the services and | 15 | | improvements proposed to be provided by the local tourism | 16 | | and convention bureau; | 17 | | (6) information specifying where the complete district | 18 | | plan can be obtained by the governing body; and | 19 | | (7) information specifying that the complete district | 20 | | plan shall be furnished to the governing body upon | 21 | | request. | 22 | | The business owners that file the petition under | 23 | | subsection (a) must certify on the petition that they believe | 24 | | they will pay more than 50% of the transaction charges | 25 | | proposed to be levied by the district, as determined by the | 26 | | last 12 months of State and local taxes paid preceding the date |
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| 1 | | of the petition, for the proposed district. | 2 | | Petitions may be filed with a county clerk only if more | 3 | | than 50% of the land within the county is included in the | 4 | | district. | 5 | | (b) Within 60 days after the filing of the written | 6 | | petition under subsection (a), the governing body may adopt a | 7 | | resolution that expresses the intention to create the district | 8 | | proposed in the written petition. The resolution of intent | 9 | | shall include the following information: | 10 | | (1) the name of the district; | 11 | | (2) a description of the boundaries of the district, | 12 | | which need not be contiguous but shall not encompass more | 13 | | than 6 counties; | 14 | | (3) the initial and maximum rates of the transaction | 15 | | charge for hotels within the boundaries of the district; | 16 | | (4) the length of the proposed term of the district, | 17 | | not to exceed 5 years upon formation or up to 10 additional | 18 | | years upon each renewal; | 19 | | (5) a brief description of the services and | 20 | | improvements proposed to be provided by the district; | 21 | | (6) the time and place of a public hearing on the | 22 | | formation of the proposed district; and | 23 | | (7) a statement that any hotel proposed to be subject | 24 | | to a transaction charge has the opportunity to be heard at | 25 | | the public hearing regarding the district formation and an | 26 | | opportunity to file objections to the district formation |
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| 1 | | with the clerk at any time prior to the conclusion of the | 2 | | public hearing. | 3 | | Section 15. District plan. A district plan shall be | 4 | | prepared by the business owners who submitted the petition | 5 | | under Section 10 before the public hearing on the proposed | 6 | | district. The district plan shall include or identify the | 7 | | following: | 8 | | (1) the estimated annual budget of the district, which may | 9 | | include specific allocations to expedite the recovery of the | 10 | | tourism industry; | 11 | | (2) the initial and maximum rates of the transaction | 12 | | charge for each business that will be subject to the | 13 | | transaction charge, in sufficient detail for each of those | 14 | | business owners to estimate the amount of transaction charges | 15 | | for which each hotel would be responsible; | 16 | | (3) the method for calculating the transaction charge; | 17 | | (4) a statement that, after the first imposition of a | 18 | | transaction charge within the district, the transaction charge | 19 | | may continue to be imposed until the end of the district's term | 20 | | without the requirement of an additional public hearing if the | 21 | | transaction charge rate does not exceed the rate specified in | 22 | | the district plan; | 23 | | (5) the frequency and manner that the governmental unit | 24 | | shall collect the transaction charges; | 25 | | (6) the frequency and manner that the governmental unit |
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| 1 | | shall remit the transaction charges to the local tourism and | 2 | | convention bureau; | 3 | | (7) the name of the district; | 4 | | (8) the manner by which a business owner may contest the | 5 | | calculation of the transaction charge; | 6 | | (9) the amount or rate of penalties and interest | 7 | | applicable to delinquent payments, if any, and the method of | 8 | | collection of penalties and interest; | 9 | | (10) a description of the proposed services and | 10 | | improvements to be provided; | 11 | | (11) a map that depicts the district's proposed boundaries | 12 | | but need not depict every hotel; | 13 | | (12) a map showing the district's benefit zones, if any; | 14 | | (13) a statement that a hotel may pass a transaction | 15 | | charge onto customers and the specific title to be used when | 16 | | the transaction charge is passed on to the customer; | 17 | | (14) the name and general structure of the local tourism | 18 | | and convention bureau proposed to receive and use the revenues | 19 | | of the transaction charges for the proposed services and | 20 | | improvements; and | 21 | | (15) the term of the district, which shall not exceed 5 | 22 | | years upon formation or 10 additional years upon each renewal. | 23 | | Section 20. Territory of other governmental units in a | 24 | | district. | 25 | | (a) Except as provided in subsection (b), if the proposed |
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| 1 | | district's boundaries include territory of a governmental unit | 2 | | other than the governmental unit in which the petition was | 3 | | filed under Section 10, the governmental unit in which the | 4 | | petition was filed must enter into an intergovernmental | 5 | | agreement with the other governmental unit authorizing, on | 6 | | mutually agreed terms, the governmental unit in which the | 7 | | petition was filed to form or renew the district and to perform | 8 | | any action authorized under this Act. | 9 | | (b) If a petition under Section 10 is filed with the clerk | 10 | | of a municipality and the proposed district boundaries do not | 11 | | extend beyond the boundaries of the municipality, the | 12 | | municipality may form or renew the district without an | 13 | | intergovernmental agreement with a county or township that has | 14 | | territory within the municipality. | 15 | | If a petition under Section 10 is filed with the clerk of a | 16 | | township and the proposed district boundaries do not extend | 17 | | beyond the boundaries of the township, the township may form | 18 | | or renew the district without an intergovernmental agreement | 19 | | with the county in which the township lies, but the township | 20 | | must enter into an intergovernmental agreement with any | 21 | | municipality that has territory within the township. | 22 | | If a petition under Section 10 is filed with the clerk of a | 23 | | county and the proposed district boundaries are solely within | 24 | | the county, the county may form or renew the district without | 25 | | an intergovernmental agreement with any municipalities or | 26 | | townships with territory within the county. If a petition |
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| 1 | | under Section 10 is filed with the clerk of a county and the | 2 | | proposed district boundaries includes portions of another | 3 | | county, the county in which the petition was filed must only | 4 | | enter into an intergovernmental agreement with the county or | 5 | | counties in which the other territory is situated in order to | 6 | | form or renew a district. | 7 | | Section 25. Public hearing.
| 8 | | (a) The governing body shall hold a public hearing on the | 9 | | proposed district at the day and time indicated in the | 10 | | resolution of intent. The governing body shall give notice of | 11 | | the public hearing by United States mail to each governmental | 12 | | unit within the district and each business owner that may be | 13 | | subjected to a transaction charge, based on the governmental | 14 | | unit's most recent records. The notice shall include the | 15 | | resolution of intent and the name, address, email address, and | 16 | | phone number of the clerk of the governing body, and it shall | 17 | | be mailed not less than 30 days before the public hearing. | 18 | | (b) At the hearing, the governing body shall consider | 19 | | public testimony regarding the proposed district. Any business | 20 | | owner that may be subjected to a transaction charge may submit | 21 | | a written objection to the formation of the district to the | 22 | | clerk at any time before voting has begun on the formation | 23 | | ordinance. If written objections are received from hotels that | 24 | | would pay 50% or more of the proposed transaction charges in | 25 | | the proposed district, as determined by the last 12 months of |
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| 1 | | State and local taxes paid preceding the date of the petition, | 2 | | the hearing shall end and no further proceedings to form a | 3 | | district may be undertaken by the governmental unit for a | 4 | | period of one year from the date of the hearing. | 5 | | The hearing may be adjourned to another date without | 6 | | further notice, other than a motion to be entered upon the | 7 | | minutes fixing the time and place the governing body will | 8 | | reconvene. | 9 | | (c) At the public hearing, the governing body may remove | 10 | | territory or hotels from the district that will not benefit | 11 | | from the district's services or improvements, reduce a | 12 | | transaction charge rate, or make administrative clarifications | 13 | | to the district plan. | 14 | | (d) If, at the conclusion of the public hearing, the clerk | 15 | | determines that the written objections submitted under | 16 | | subsection (b) do not represent hotels that would pay 50% or | 17 | | more of the proposed transaction charges, as determined by the | 18 | | last 12 months of State and local taxes paid preceding the date | 19 | | of the petition, then the governing body may adopt an | 20 | | ordinance forming the district under Section 30.
| 21 | | Section 30. Formation ordinance; management of funds.
| 22 | | (a) The formation ordinance shall contain: | 23 | | (1) the date the district is established; | 24 | | (2) a reference to the district plan, which shall be | 25 | | on file and available for inspection with the clerk; |
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| 1 | | (3) a statement that the clerk determined that the | 2 | | total amount of written objections received from hotels | 3 | | that will be subjected to a transaction charge did not | 4 | | represent hotels that would pay 50% or more of the | 5 | | proposed transaction charges, as determined by the last 12 | 6 | | months of State and local taxes paid preceding the date of | 7 | | the petition; | 8 | | (4) the name of the district; | 9 | | (5) the effective date of the transaction charge; | 10 | | (6) the term of the district, not to exceed 5 years | 11 | | upon formation or up to 10 additional years upon each | 12 | | renewal; | 13 | | (7) a description of the boundaries of the district, | 14 | | which need not be contiguous but shall not encompass more | 15 | | than 6 counties; | 16 | | (8) the name of the local tourism and convention | 17 | | bureau and authorization for the governmental unit to | 18 | | remit the collected transaction charges to the local | 19 | | tourism and convention bureau in exchange for the local | 20 | | tourism and convention bureau providing services and | 21 | | improvements; and | 22 | | (9) the amount, if any, that the governmental unit | 23 | | will retain of the total amount of transaction charges | 24 | | collected to defray (in whole or in part) the governmental | 25 | | unit's administrative costs related to the district, in an | 26 | | amount not more than 2% of the collected transaction |
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| 1 | | charges. | 2 | | (b) Before a tourism and convention bureau may receive | 3 | | transaction charges under this Act, the tourism and convention | 4 | | bureau must be organized as follows: | 5 | | (1) for a local tourism and convention bureau that is | 6 | | a unit of local government that does not have a nonprofit | 7 | | corporation existing on the date the formation ordinance | 8 | | is adopted, the local tourism and convention bureau must | 9 | | create a nonprofit corporation solely for purposes of this | 10 | | Act and that corporation's certificate of incorporation or | 11 | | bylaws must provide that the Board of Directors of the | 12 | | nonprofit corporation must be composed of the business | 13 | | owners subject to the transaction charge, or their | 14 | | designees, and the Board of Directors shall be responsible | 15 | | for managing funds raised by the district for the local | 16 | | tourism and convention bureau, which shall fulfill the | 17 | | obligations of the district plan; or | 18 | | (2) for a local tourism and convention bureau that is | 19 | | a nonprofit corporation, the local tourism and convention | 20 | | bureau must create a committee composed of the business | 21 | | owners subject to the transaction charge, or their | 22 | | designees, and the committee shall be responsible for | 23 | | managing funds raised by the district and fulfilling the | 24 | | obligations of the district plan. | 25 | | Section 35. Baseline funding and services. The funds for |
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| 1 | | services and improvements that are provided to a local tourism | 2 | | and convention bureau for purposes of this Act shall be | 3 | | considered supplemental funding and services and shall not | 4 | | supplant existing funding or services provided by the State or | 5 | | any unit of local government. | 6 | | Section 40. Annual report.
| 7 | | (a) Each year, a local tourism and convention bureau that | 8 | | receives transaction charges shall submit to the governing | 9 | | body a report of the bureau's activities and expenditures. The | 10 | | report shall be submitted no later than 30 days after the | 11 | | anniversary of the date upon which the transaction charge is | 12 | | first imposed. The report shall include: | 13 | | (1) a summary of the activities provided in the | 14 | | previous year through use of the transaction charges; | 15 | | (2) a summary of the expenditures for the previous | 16 | | year showing the use of the transaction charges; | 17 | | (3) the amount of any revenue from transaction charges | 18 | | to be carried over from prior years; | 19 | | (4) a list of the directors and officers of the local | 20 | | tourism and convention bureau; and | 21 | | (5) a list of the accomplishments, improvements, and | 22 | | services attributable to the district.
| 23 | | (b) The governing body shall also submit to the Department | 24 | | of Commerce and Economic Opportunity, no later than 60 days | 25 | | after the anniversary of the date upon which the transaction |
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| 1 | | charge is first imposed, the annual report provided by the | 2 | | local tourism and convention bureau and a report of the amount | 3 | | of total revenue received from the transaction charges and how | 4 | | much the governmental unit, if any, withheld for | 5 | | administrative costs related to the district under the | 6 | | district plan. | 7 | | Section 45. Modification.
| 8 | | (a) Upon a written request from business owners whose | 9 | | hotels pay the majority of the transaction charges proposed to | 10 | | be levied by a district, as determined by the last 12 months of | 11 | | State and local taxes paid from the date of the written | 12 | | request, the governing body of the district shall, after | 13 | | providing notice, hold a public hearing as provided in Section | 14 | | 25 for modifications to the district for any one or more of the | 15 | | following purposes: | 16 | | (1) to increase, in any year other than the initial | 17 | | year, the rate of a transaction charge to an amount | 18 | | exceeding the maximum rate described in the district plan; | 19 | | (2) to change the boundaries of the district; or | 20 | | (3) for any other purpose that is agreed to by the | 21 | | governing body. | 22 | | (b) Any modification shall be reflected in an updated | 23 | | district plan to be on file and available for inspection with | 24 | | the clerk.
| 25 | | (c) If the governmental unit is a county, the county may |
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| 1 | | not modify the district boundaries to include less than 50% of | 2 | | the land within the county. | 3 | | Section 50. Transaction charges; collection and | 4 | | remittance.
Transaction charges paid by a hotel shall be | 5 | | collected by the governmental unit that passed the ordinance | 6 | | creating the district. The collected transaction charges shall | 7 | | be remitted on a prompt basis by the governmental unit that | 8 | | passed the ordinance creating the district to the local | 9 | | tourism and convention bureau in accordance with the district | 10 | | plan and the formation ordinance. During any period that the | 11 | | governmental unit that passed the ordinance creating the | 12 | | district may hold the collected transaction charges, the | 13 | | governmental unit shall at all times maintain the collected | 14 | | transaction charges in a specially designated fund segregated | 15 | | from all other funds. | 16 | | Collected transaction charges held by the governmental | 17 | | unit that passed the ordinance creating the district may not | 18 | | be commingled with other funds of the governmental unit or | 19 | | units.
| 20 | | A transaction charge may not exceed 5% of the hotel room | 21 | | rate per occupied hotel room per night and may not be imposed | 22 | | upon any customer transactions at restaurants or for food, | 23 | | drinks, or merchandise. In addition, a transaction charge may | 24 | | not be charged for the rental of hotel rooms to a permanent | 25 | | occupant of a hotel. As used in this paragraph, "permanent |
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| 1 | | occupant" means a person or company that occupies or has the | 2 | | right to occupy a hotel room for at least 30 consecutive days. | 3 | | Section 55. Renewal.
Before a district's term expires, the | 4 | | district may be renewed by following the petition process | 5 | | outlined in Section 10, creating a new district plan under | 6 | | Section 15, and adopting a new formation ordinance following | 7 | | the procedures detailed in Sections 25, 30, and 35 on or before | 8 | | the date the district's term expires. The governmental unit | 9 | | that passed the ordinance creating the district must enter | 10 | | into, amend, or extend all intergovernmental agreements, if | 11 | | applicable, as required by Section 20 before renewing a | 12 | | district. | 13 | | If the district's term expires, any funds remaining from | 14 | | transaction charges shall be used in accordance with the | 15 | | district plan or refunded to the hotels in equal proportion to | 16 | | the amount of transaction charges paid by each hotel. | 17 | | Section 60. Termination.
| 18 | | (a) The governing body of a district may initiate | 19 | | termination of the district by either of the following | 20 | | methods: | 21 | | (1) The governing body may hold a public hearing to | 22 | | determine if there has been a violation of law, | 23 | | malfeasance, or misappropriation of funds. | 24 | | (2) If written objections are filed with the clerk |
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| 1 | | from the business owners that, in the most recently | 2 | | completed fiscal year, paid 50% or more of the transaction | 3 | | charges or if, in the case of a district that has not | 4 | | completed a fiscal year, written objections are received | 5 | | from business owners that paid 50% or more of the | 6 | | transaction charges following the initial imposition of | 7 | | the transaction charges would be expected to pay, as | 8 | | determined by the last 12 months of State and local taxes | 9 | | paid, then the governing body may hold a public hearing | 10 | | within 45 days after the anniversary of the district's | 11 | | formation to discuss the written objections. A written | 12 | | objection under this paragraph must be signed by the | 13 | | business owner and dated within 30 days before submission | 14 | | to the clerk and must contain a statement as to why the | 15 | | district should be terminated. Written objections under | 16 | | this paragraph may be submitted only during the 30 days | 17 | | before the anniversary of the district's formation. | 18 | | (b) After holding a hearing under paragraph (1) of | 19 | | subsection (a) at which the governing body finds that there | 20 | | has been a violation of law, malfeasance, or misappropriation | 21 | | of funds, the governing body shall: (i) notify the local | 22 | | tourism and convention bureau to remedy the violation within | 23 | | 30 days; or (ii) either in the public meeting held under | 24 | | paragraph (1) of subsection (a) or a separate public meeting, | 25 | | approve a plan for the local tourism and convention bureau to | 26 | | remedy violations. If the local tourism and convention bureau |
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| 1 | | does not remedy the
violations within 30 days after | 2 | | notification or the violations are not remedied according to | 3 | | the governing body's plan to remedy the violation, the | 4 | | governing body may terminate the district by ordinance or | 5 | | resolution. | 6 | | In a hearing under paragraph (2) of subsection (a), the | 7 | | governing body shall determine if the reasons for termination | 8 | | in the written objections justify termination of the district | 9 | | and, if the governing body finds that the reasons do justify | 10 | | termination, may terminate the district by ordinance or | 11 | | resolution. | 12 | | (c) A public hearing held under this Section shall be held | 13 | | only after notice has been given to the business owners and the | 14 | | local tourism and convention bureau not less than 30 days | 15 | | before the hearing. | 16 | | (d) Upon termination, any funds remaining shall be used by | 17 | | the local tourism and convention bureau in accordance with the | 18 | | district plan or refunded to the hotels in equal proportion to | 19 | | the amount of transaction charges paid by each hotel, as | 20 | | required by the governing body in the ordinance or resolution | 21 | | terminating the district.
| 22 | | Section 65. Contesting validity.
The validity of a | 23 | | district created, district plan established, or transaction | 24 | | charge imposed under this Act may not be contested in any | 25 | | action or proceeding unless the action or proceeding is |
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| 1 | | commenced within 30 days after the formation ordinance is | 2 | | adopted or, with respect to modifications to a district plan, | 3 | | within 30 days after a district plan has been modified. If a | 4 | | party appeals a final judgment, the party filing the appeal | 5 | | shall request discretionary acceleration under Supreme Court | 6 | | Rule 311(b).
| 7 | | Section 70. No limitation on home rule.
The powers granted | 8 | | to a governmental unit in this Act are not a limitation on the | 9 | | powers of a home rule unit granted by Article VII of the | 10 | | Illinois Constitution.
| 11 | | Section 75. Special service areas and business improvement | 12 | | districts. Nothing in this Act prevents a tourism preservation | 13 | | and sustainability district from sharing area with a special | 14 | | service area or a business improvement district. | 15 | | Section 900. The Department of Revenue Law of the Civil | 16 | | Administrative Code of Illinois is amended by adding Section | 17 | | 2505-810 as follows: | 18 | | (20 ILCS 2505/2505-810 new) | 19 | | Sec. 2505-810. Tourism Preservation and Sustainability | 20 | | District Act. Upon request of a governmental unit for | 21 | | information relating to the amount of State and local taxes | 22 | | paid by hotels within a proposed or existing tourism |
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| 1 | | preservation and sustainability district, the Department shall | 2 | | provide information or documents to the governmental unit so | 3 | | that the governmental unit may determine hotel taxes paid as | 4 | | needed under the Tourism Preservation and Sustainability | 5 | | District Act. As used in this Section, "governmental unit" has | 6 | | the meaning ascribed to that term in Section 5 of the Tourism | 7 | | Preservation and Sustainability District Act. ".
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