Full Text of SB1746 102nd General Assembly
SB1746 102ND GENERAL ASSEMBLY |
| | 102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022 SB1746 Introduced 2/26/2021, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED: |
| New Act | | 35 ILCS 145/2 | from Ch. 120, par. 481b.32 | 35 ILCS 145/3 | from Ch. 120, par. 481b.33 | 35 ILCS 145/3-2 new | | 35 ILCS 145/3-3 new | | 35 ILCS 145/4 | from Ch. 120, par. 481b.34 | 35 ILCS 145/5 | from Ch. 120, par. 481b.35 | 35 ILCS 145/6 | from Ch. 120, par. 481b.36 | 65 ILCS 5/8-3-13 | from Ch. 24, par. 8-3-13 | 65 ILCS 5/8-3-14 | from Ch. 24, par. 8-3-14 | 65 ILCS 5/8-3-14a | | 55 ILCS 5/5-1030 | from Ch. 34, par. 5-1030 |
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Creates the Short-Term Rental Operators' Occupation Tax Act. Imposes a tax upon persons engaged in the business of short-term rental at the rate of 5% of 94% of the gross rental receipts from such renting, leasing or letting. Imposes an additional tax at the rate of 1% of 94% of the gross rental receipts from such renting, leasing or letting. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Provides that receipts that are subject to tax under the Hotel Operators' Occupation Tax Act are not subject to tax under the Short-Term Rental Operators' Occupation Tax Act. Amends the Hotel Operators' Occupation Tax Act. Provides that re-renters of hotel rooms who meet certain criteria related to gross receipts or number of transactions are required to collect and remit the tax under the Act. Provides that a "re-renter" is a person who obtains from a hotel operator the right or authority to control the access to, or occupancy of, a hotel room located in this State and who resells the right to occupy that room. Effective October 1, 2021.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| 1 | | AN ACT concerning revenue.
| 2 | | Be it enacted by the People of the State of Illinois,
| 3 | | represented in the General Assembly:
| 4 | | Section 1. Short title. This Act may be cited as the | 5 | | Short-Term Rental Operators' Occupation Tax Act. | 6 | | Section 5. Definitions. As used in this Act: | 7 | | "Booking transaction" means a transaction in which a | 8 | | hosting platform collects or receives compensation for | 9 | | facilitating a rental of a short-term rental located in this | 10 | | State by directly or indirectly allowing a reservation to be | 11 | | made for an occupant or collecting or processing payments | 12 | | through the hosting platform's application, software, website, | 13 | | or system. | 14 | | "Department" means the Department of Revenue. | 15 | | "Hosting platform" means a person who provides an | 16 | | application, software, website, or other online, offline, or | 17 | | in-person system through which a short-term rental located in | 18 | | this State is advertised or held out to the public as available | 19 | | to rent for occupancy. | 20 | | "Operator" means any person operating a short-term rental. | 21 | | "Occupancy" means the use or possession, or the right to | 22 | | the use or possession, of any room or rooms in a short-term | 23 | | rental for any purpose, or the right to the use or possession |
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| 1 | | of the furnishings or to the services and accommodations | 2 | | accompanying the use and possession of the room or rooms, by an | 3 | | occupant. | 4 | | "Permanent resident" means any person who occupied or has | 5 | | the right to occupy any room or rooms, regardless of whether or | 6 | | not it is the same room or rooms, in a short-term rental for at | 7 | | least 30 consecutive days. | 8 | | "Person" means any natural individual, firm, partnership, | 9 | | association, joint stock company, joint adventure, public or | 10 | | private corporation, limited liability company, or a receiver, | 11 | | executor, trustee, guardian or other representative appointed | 12 | | by order of any court. | 13 | | "Rent" or "rental" means the consideration received for an | 14 | | occupant's occupancy, valued in money, whether received in | 15 | | money or otherwise, including all receipts, cash, credits and | 16 | | property or services of any kind or nature. | 17 | | "Room" or "rooms" means any living quarters, sleeping or | 18 | | housekeeping accommodations. | 19 | | "Short-term rental" means an owner-occupied, | 20 | | tenant-occupied, or non-owner-occupied dwelling including, but | 21 | | not limited to, an apartment, house, cottage, condominium, or | 22 | | furnished accommodation that is not a hotel as defined in the | 23 | | Hotel Operators' Occupation Tax Act, where: (i) at least one | 24 | | room in the dwelling is rented to an occupant for a period of | 25 | | less than 30 consecutive days; and (ii) all accommodations are | 26 | | reserved in advance; provided, however, that a dwelling shall |
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| 1 | | be considered a single room if rented as such. This definition | 2 | | does not include: | 3 | | (1) any dormitory or other living or sleeping facility | 4 | | maintained by a public or private school, college, or | 5 | | university for the use of students, faculty, or visitors. | 6 | | (2) any facility certified or licensed and regulated | 7 | | by the Department of Human Services or Department of | 8 | | Public Health; | 9 | | (3) any room in a condominium, cooperative, or | 10 | | timeshare plan and any individually or collectively owned | 11 | | single-family or multi-family dwelling house or room in | 12 | | such dwelling that is rented for a period of at least 30 | 13 | | consecutive days and that is not advertised or held out to | 14 | | the public as a place regularly rented for periods of less | 15 | | than 30 consecutive days; | 16 | | (4) any migrant labor camp or residential migrant | 17 | | housing permitted by the Department of Public Health; | 18 | | (5) any nonprofit organization that operates a | 19 | | facility providing housing only to patients, patients' | 20 | | families, and patients' caregivers and not to the general | 21 | | public; or | 22 | | (6) any apartment building inspected by the United | 23 | | States Department of Housing and Urban Development or | 24 | | other entity acting on behalf of the United States | 25 | | Department of Housing and Urban Development that is | 26 | | designated primarily as housing for persons at least 62 |
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| 1 | | years of age. The Department may require the operator of | 2 | | the apartment building to attest in writing that such | 3 | | building meets the criteria provided in this subparagraph. | 4 | | The Department may adopt rules to implement this | 5 | | requirement. | 6 | | Section 10. Rate; exemptions. | 7 | | (a) A tax is imposed upon short-term rental operators at | 8 | | the rate of 5% of 94% of the gross rental receipts from such | 9 | | renting, leasing, or letting.
| 10 | | (b) There shall be imposed an additional tax upon | 11 | | short-term rental operators at the rate of 1% of 94% of the | 12 | | gross rental receipts from such renting, leasing, or letting. | 13 | | (c) The tax is not imposed upon the privilege of engaging | 14 | | in any business in Interstate Commerce or otherwise, which | 15 | | business may not, under the Constitution and statutes of the | 16 | | United States, be made the subject of taxation by this State. | 17 | | In addition, the tax is not imposed upon gross rental receipts | 18 | | for which the short-term rental operator is prohibited from | 19 | | obtaining reimbursement for the tax from the customer by | 20 | | reason of a federal treaty. | 21 | | (d) The tax imposed by this Act shall not apply to gross | 22 | | rental receipts received by an entity that is organized and | 23 | | operated exclusively for religious purposes and possesses an | 24 | | active Exemption Identification Number issued by the | 25 | | Department pursuant to the Retailers' Occupation Tax Act when |
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| 1 | | acting as a short-term rental operator renting, leasing, or | 2 | | letting rooms as follows:
| 3 | | (1) in furtherance of the purposes for which it is | 4 | | organized; or | 5 | | (2) to entities that (i) are organized and operated | 6 | | exclusively for religious purposes, (ii) possess an active | 7 | | Exemption Identification Number issued by the Department | 8 | | pursuant to the Retailers' Occupation Tax Act, and (iii) | 9 | | rent the rooms in furtherance of the purposes for which | 10 | | they are organized. | 11 | | No gross rental receipts are exempt under paragraph (2) of | 12 | | this subsection unless the short-term rental operator obtains | 13 | | the active Exemption Identification Number from the | 14 | | exclusively religious entity to whom it is renting and | 15 | | maintains that number in its books and records. Gross rental | 16 | | receipts from all rentals other than those described in items | 17 | | (1) or (2) of this subsection are subject to the tax imposed by | 18 | | this Act unless otherwise exempt under this Act. | 19 | | (e) Persons subject to the tax imposed by this Act may | 20 | | reimburse themselves for their tax liability under this Act by | 21 | | separately stating such tax as an additional charge, which | 22 | | charge may be stated in combination, in a single amount, with | 23 | | any tax imposed by any unit of local government. | 24 | | (f) If any short-term rental operator or a hosting | 25 | | platform acting as an agent collects an amount (however | 26 | | designated) which purports to reimburse such operator for |
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| 1 | | short-term rental operators' occupation tax liability measured | 2 | | by receipts which are not subject to short-term rental | 3 | | operators' occupation tax, or if any short-term rental | 4 | | operator or a hosting platform acting as an agent, in | 5 | | collecting an amount (however designated) which purports to | 6 | | reimburse such operator for short-term rental operators' | 7 | | occupation tax liability measured by receipts which are | 8 | | subject to tax under this Act, collects more from the customer | 9 | | than the operators' short-term rental operators' occupation | 10 | | tax liability in the transaction is, the customer shall have a | 11 | | legal right to claim a refund of such amount from such operator | 12 | | or hosting platform. However, if such amount is not refunded | 13 | | to the customer for any reason, the short-term rental operator | 14 | | or hosting platform is liable to pay such amount to the | 15 | | Department. | 16 | | (g) The tax imposed under this Act shall be in addition to | 17 | | all other occupation or privilege taxes imposed by the State | 18 | | of Illinois or by any municipal corporation or political | 19 | | subdivision thereof, except that any rental receipts subject | 20 | | to tax under the Hotel Operators' Occupation Tax Act shall not | 21 | | be subject to the tax imposed under this Section. | 22 | | Section 15. Hosting platform collection and remittance of | 23 | | taxes. | 24 | | (a) Any hosting platform that facilitates a booking | 25 | | transaction shall be required to act as the relevant |
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| 1 | | short-term rental operator's agent and: (i) assess, collect, | 2 | | report, and remit the tax to the appropriate taxing body; (ii) | 3 | | maintain records of any taxes collected that have been | 4 | | remitted to the appropriate taxing body and submit these | 5 | | records to the Department in accordance with this Act; and | 6 | | (iii) notify the short-term rental operator that the operator | 7 | | must comply with all applicable local, State, and federal | 8 | | laws, regulations, and ordinances, including this Act.
| 9 | | (b) A hosting platform that facilitates a booking | 10 | | transaction shall provide notification within a reasonable | 11 | | time to the relevant short-term rental operator that the tax | 12 | | has been collected and remitted to the appropriate taxing | 13 | | body. The notification must be delivered in hand, by mail, or | 14 | | conveyed electronically by electronic message, mobile or smart | 15 | | phone application, or another similar electronic process, | 16 | | digital media, or communication portal. A short-term rental | 17 | | operator shall not be responsible for collecting and remitting | 18 | | taxes for which the operator has received notification from a | 19 | | hosting platform that the excise has been collected and | 20 | | remitted to the taxing body on their behalf. | 21 | | (c) A hosting platform acting as an agent of a short-term | 22 | | rental operator in accordance with subsection (a) shall | 23 | | provide notification to the Department in a manner prescribed | 24 | | by the Department. | 25 | | Section 20. Hosting Platforms. |
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| 1 | | (a) It is unlawful for any hosting platform to facilitate | 2 | | a booking transaction for a short-term rental located in this | 3 | | State unless the hosting platform: | 4 | | (1) is first registered with the Department in | 5 | | accordance with subsection (d); and | 6 | | (2) as a condition of registration with the | 7 | | Department, has obtained written consent from all | 8 | | operators with short-term rentals located in this State | 9 | | who intend to short-term rent such dwelling or room within | 10 | | such dwelling through the platform, for the disclosure of | 11 | | the information required under, and the furnishing of such | 12 | | information in accordance with, Section 25 of this Act. | 13 | | (b) It is unlawful for any hosting platform to facilitate | 14 | | a booking transaction for a short-term rental located in this | 15 | | State if the dwelling or room within the dwelling is not | 16 | | lawfully registered, licensed, permitted, or otherwise allowed | 17 | | as a short-term rental pursuant to an applicable local, State, | 18 | | or federal law, regulation, or ordinance, including this Act, | 19 | | at the time it is rented. | 20 | | (c) A hosting platform shall designate and maintain on | 21 | | file with the Department an agent for service of process in | 22 | | this State. | 23 | | (d) The Department may issue a certificate of registration | 24 | | to each hosting platform that meets the requirements of this | 25 | | Act and the rules for hosting platform registration adopted | 26 | | thereunder by the Department. |
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| 1 | | Section 25. Records and reporting. | 2 | | (a) Notwithstanding any other provision of law or | 3 | | Department action to the contrary: | 4 | | (1) Every operator shall keep separate books or | 5 | | records of the operator's business so as to show the rents | 6 | | and occupancies taxable under this Act separately from the | 7 | | operator's transactions not taxable under this Act. If any | 8 | | operator fails to keep such separate books or records, the | 9 | | operator shall be liable to remit the tax at the rate | 10 | | designated in this Act upon the entire proceeds from the | 11 | | short-term rental. The Department may adopt rules that | 12 | | establish requirements, including record forms and | 13 | | formats, for records required to be kept and maintained by | 14 | | taxpayers. For purposes of this Section, "records" means | 15 | | all data maintained by the taxpayer, including data on | 16 | | paper, microfilm, microfiche or any type of | 17 | | machine-sensible data compilation. | 18 | | (2) In accordance with rules adopted by the Department | 19 | | and subject to applicable laws, for all booking | 20 | | transactions it facilitates for short-term rentals located | 21 | | in this State a hosting platform shall develop and | 22 | | maintain a report that must include all of the following | 23 | | information about each short-term rental booking | 24 | | transaction: | 25 | | (A) the name of the operator; |
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| 1 | | (B) the operator's or short-term rental's license, | 2 | | registration, permit, or other number as applicable; | 3 | | (C) the physical address; | 4 | | (D) any room or dwelling designation; | 5 | | (E) the individual periods of rental by calendar | 6 | | date; | 7 | | (F) the itemized amounts collected or processed by | 8 | | the hosting platform for the rental, taxes, and all | 9 | | other charges; and | 10 | | (G) any additional information that the Department | 11 | | may require by rule. | 12 | | (b) The hosting platform shall submit the report to the | 13 | | Department monthly in the format requested by the Department | 14 | | and shall make the report available for audit by the | 15 | | Department upon request, as well as any underlying records | 16 | | requested by the Department. The Department may issue and | 17 | | serve subpoenas and compel the production of the report and | 18 | | underlying records as necessary to enforce hosting platform | 19 | | compliance with this Section. Such underlying records may not | 20 | | include copies of specific message exchanges between the | 21 | | hosting platform and an operator, short-term rental renter, or | 22 | | occupant, or between the operator and short-term rental renter | 23 | | or occupant. | 24 | | (c) The hosting platform shall maintain the report and | 25 | | underlying records for at least 7 years, in accordance with | 26 | | any rules adopted by the Department. |
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| 1 | | (d) The Department shall share the report, sections of the | 2 | | report, underlying records, or any combination of those items, | 3 | | with an agency or local government of this State to ensure | 4 | | compliance with this Act, the laws of this State, and any local | 5 | | laws, regulations or ordinances. | 6 | | (e) The Department may use the report and underlying | 7 | | records for tax auditing purposes and local governments may | 8 | | use the reports and underlying records to ensure compliance | 9 | | with laws, ordinances, or regulations. | 10 | | (f) A hosting platform may not facilitate a booking | 11 | | transaction for a rental of a short-term rental located in | 12 | | this State unless the operator consents to the hosting | 13 | | platform's disclosure of the information required by this | 14 | | Section. | 15 | | (g) A hosting platform that has operated or is operating | 16 | | in violation of this Act, or the rules of the Department, shall | 17 | | be subject to fines up to $1,000 per offense and to suspension, | 18 | | revocation, or refusal of a registration issued pursuant to | 19 | | this Act. For purposes of this subsection, the Department may | 20 | | regard as a separate offense each transaction a hosting | 21 | | platform processes, or each day a hosting platform operates, | 22 | | in violation of this Act or the rules of the Department. | 23 | | Section 30. State business licensing. | 24 | | (a) Before an operator engages in the business of a | 25 | | short-term rental in this State, the operator shall obtain a |
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| 1 | | business license from the Department. In order to obtain a | 2 | | business license from the Department, the operator must first | 3 | | provide evidence to the Department that the short-term rental | 4 | | is lawfully registered, licensed, permitted, or otherwise | 5 | | allowed to operate as a short-term rental pursuant to the | 6 | | applicable local law, regulation, or ordinance. | 7 | | (b) An operator's business license number issued by the | 8 | | Department must be displayed on any advertisement or listing | 9 | | of a short-term rental and be physically displayed within the | 10 | | short-term rental. | 11 | | (c) If the Department notifies a hosting platform in | 12 | | writing that an advertisement or listing for a short-term | 13 | | rental in this state fails to display a valid business license | 14 | | number issued by the Department, the hosting platform must | 15 | | remove all advertisements or listings for that short-term | 16 | | rental from its online application, software, website, or | 17 | | system within 3 business days unless the listing is otherwise | 18 | | brought into compliance with the law. | 19 | | (d) The Department shall revoke or refuse to issue or | 20 | | renew a short-term rental operator's business license when: | 21 | | (i) the Department determines that the operation of the | 22 | | subject short-term rental violates the terms of an applicable | 23 | | lease or property restriction; or (ii) the Department | 24 | | determines that the operation of the short-term rental | 25 | | violates a State, federal, or local law, ordinance, or | 26 | | regulation, or the short-term rental operator is the subject |
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| 1 | | of a final order or judgment lawfully directing the | 2 | | termination of the premises' use as a short-term rental.
| 3 | | Section 35. Filing of returns and distribution of | 4 | | proceeds. | 5 | | Except as provided in this Section, on or before the last | 6 | | day of each calendar month, every operator or agent in this | 7 | | State shall file a return for the preceding calendar month | 8 | | with the Department, stating: | 9 | | (1) the name of the operator; | 10 | | (2) the operator's residence address and the address | 11 | | of his principal place of business and the address of the | 12 | | principal place of business (if that is a different | 13 | | address) from which he engages in the business of renting, | 14 | | leasing or letting rooms in a short-term rental in this | 15 | | State; | 16 | | (3) the total amount of rental receipts received by | 17 | | the operator during the preceding calendar month from | 18 | | renting, leasing or letting rooms during such preceding | 19 | | calendar month; | 20 | | (4) the total amount of rental receipts received by | 21 | | the operator during the preceding calendar month from | 22 | | renting, leasing or letting rooms to permanent residents | 23 | | during such preceding calendar month; | 24 | | (5) the total amount of other exclusions from gross | 25 | | rental receipts allowed by this Act; |
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| 1 | | (6) gross rental receipts which were received by the | 2 | | operator during the preceding calendar month and upon the | 3 | | basis of which the tax is imposed; | 4 | | (7) the amount of tax due; and | 5 | | (8) such other reasonable information as the | 6 | | Department may require. | 7 | | If the operator's average monthly tax liability to the | 8 | | Department does not exceed $200, the Department may authorize | 9 | | the operator's returns to be filed on a quarter annual basis, | 10 | | with the return for January, February, and March of a given | 11 | | year being due by April 30 of such year; with the return for | 12 | | April, May, and June of a given year being due by July 31 of | 13 | | such year; with the return for July, August, and September of a | 14 | | given year being due by October 31 of such year, and with the | 15 | | return for October, November, and December of a given year | 16 | | being due by January 31 of the following year. | 17 | | If the operator's average monthly tax liability to the | 18 | | Department does not exceed $50, the Department may authorize | 19 | | the operator's returns to be filed on an annual basis, with the | 20 | | return for a given year being due by January 31 of the | 21 | | following year. | 22 | | Such quarter annual and annual returns, as to form and | 23 | | substance, shall be subject to the same requirements as | 24 | | monthly returns. | 25 | | Notwithstanding any other provision in this Act concerning | 26 | | the time within which an operator may file his return, in the |
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| 1 | | case of any operator who ceases to engage in a kind of business | 2 | | which makes the operator responsible for filing returns under | 3 | | this Act, such operator shall file a final return under this | 4 | | Act with the Department not more than 1 month after | 5 | | discontinuing such business. | 6 | | Where the same person has more than one business | 7 | | registered with the Department under separate registrations | 8 | | under this Act, such person shall not file each return that is | 9 | | due as a single return covering all such registered | 10 | | businesses, but shall file separate returns for each such | 11 | | registered business. | 12 | | In the operator's return, the operator shall determine the | 13 | | value of any consideration other than money received by him in | 14 | | connection with the renting, leasing, or letting of rooms in | 15 | | the course of his business, and the operator shall include | 16 | | such value in his return. Such determination shall be subject | 17 | | to review and revision by the Department in the manner | 18 | | provided in this Act for the correction of returns. | 19 | | Where the operator is a corporation, the return filed on | 20 | | behalf of such corporation shall be signed by the president, | 21 | | vice-president, secretary or treasurer or by the properly | 22 | | accredited agent of such corporation. | 23 | | The person filing the return shall, at the time of filing | 24 | | such return, pay to the Department the amount of tax herein | 25 | | imposed. The operator filing the return under this Section | 26 | | shall, at the time of filing such return, pay to the Department |
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| 1 | | the amount of tax imposed by this Act less a discount of 2.1% | 2 | | or $25 per calendar year, whichever is greater, which is | 3 | | allowed to reimburse the operator for the expenses incurred in | 4 | | keeping records, preparing and filing returns, remitting the | 5 | | tax and supplying data to the Department on request. | 6 | | If any payment provided for in this Section exceeds the | 7 | | operator's liabilities under this Act, as shown on an original | 8 | | return, the Department may authorize the operator to credit | 9 | | such excess payment against liability subsequently to be | 10 | | remitted to the Department under this Act, in accordance with | 11 | | reasonable rules adopted by the Department. If the Department | 12 | | subsequently determines that all or any part of the credit | 13 | | taken was not actually due to the operator, the operator's | 14 | | discount shall be reduced by an amount equal to the difference | 15 | | between the discount as applied to the credit taken and that | 16 | | actually due, and that operator shall be liable for penalties | 17 | | and interest on such difference. | 18 | | The proceeds collected from the tax under this Act shall | 19 | | be deposited into the same funds and in the same manner as | 20 | | proceeds are deposited under Section 6 of the Hotel Operators' | 21 | | Occupation Tax Act. | 22 | | The Department may, upon separate written notice to a | 23 | | taxpayer, require the taxpayer to prepare and file with the | 24 | | Department on a form prescribed by the Department within not | 25 | | less than 60 days after receipt of the notice an annual | 26 | | information return for the tax year specified in the notice. |
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| 1 | | Such annual return to the Department shall include a statement | 2 | | of gross receipts as shown by the operator's last State income | 3 | | tax return. If the total receipts of the business as reported | 4 | | in the State income tax return do not agree with the gross | 5 | | receipts reported to the Department for the same period, the | 6 | | operator shall attach to his annual information return a | 7 | | schedule showing a reconciliation of the 2 amounts and the | 8 | | reasons for the difference. The operator's annual information | 9 | | return to the Department shall also disclose pay roll | 10 | | information of the operator's business during the year covered | 11 | | by such return and any additional reasonable information which | 12 | | the Department deems would be helpful in determining the | 13 | | accuracy of the monthly, quarterly or annual tax returns by | 14 | | such operator as hereinbefore provided for in this Section. | 15 | | If the annual information return required by this Section | 16 | | is not filed when and as required the taxpayer shall be liable | 17 | | for a penalty in an amount determined in accordance with | 18 | | Section 3-4 of the Uniform Penalty and Interest Act until such | 19 | | return is filed as required, the penalty to be assessed and | 20 | | collected in the same manner as any other penalty provided for | 21 | | in this Act. | 22 | | The chief executive officer, proprietor, owner or highest | 23 | | ranking manager shall sign the annual return to certify the | 24 | | accuracy of the information contained therein. Any person who | 25 | | willfully signs the annual return containing false or | 26 | | inaccurate information shall be guilty of perjury and punished |
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| 1 | | accordingly. The annual return form prescribed by the | 2 | | Department shall include a warning that the person signing the | 3 | | return may be liable for perjury. | 4 | | The foregoing portion of this Section concerning the | 5 | | filing of an annual information return shall not apply to an | 6 | | operator who is not required to file an income tax return with | 7 | | the United States Government. | 8 | | Section 40. Incorporation of Retailers' Occupation Tax Act | 9 | | and Uniform Penalty and Interest Act. All of the provisions of | 10 | | Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b, | 11 | | 6c, 7, 8, 9, 10, 11 and 12 of the Retailers' Occupation Tax Act | 12 | | and Section 3-7 of the Uniform Penalty and Interest Act shall | 13 | | apply to persons in the business of renting, leasing or | 14 | | letting short-term rental rooms in this State to the same | 15 | | extent as if such provisions were included herein. | 16 | | Section 45. Recordkeeping. When the amount due is under | 17 | | $300, any person engaged in the business of renting, leasing | 18 | | or letting short-term rental rooms in this State, who fails to | 19 | | make a return, or to keep books and records as required herein, | 20 | | or who makes a fraudulent return, or who willfully violates | 21 | | any rule or regulation of the Department for the | 22 | | administration and enforcement of the provisions of this Act, | 23 | | or any officer or agent of a corporation engaged in the | 24 | | business of renting, leasing or letting short-term rental |
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| 1 | | rooms in this State, who signs a fraudulent return made on | 2 | | behalf of such corporation, is guilty of a Class 4 felony. | 3 | | Any person who violates any provision of this Act is | 4 | | guilty of a Class 4 felony. Each and every day any such person | 5 | | is engaged in business in violation of this Act shall | 6 | | constitute a separate offense. | 7 | | When the amount due is under $300, any person who accepts | 8 | | money that is due to the Department under this Act from a | 9 | | taxpayer for the purpose of acting as the taxpayer's agent to | 10 | | make the payment to the Department, but who fails to remit such | 11 | | payment to the Department when due is guilty of a Class 4 | 12 | | felony. Any such person who purports to make such payment by | 13 | | issuing or delivering a check or other order upon a real or | 14 | | fictitious depository for the payment of money, knowing that | 15 | | it will not be paid by the depository, shall be guilty of a | 16 | | deceptive practice in violation of Section 17-1 of the | 17 | | Criminal Code of 2012. | 18 | | Any short-term rental operator who collects or attempts to | 19 | | collect an amount (however designated) which purports to | 20 | | reimburse such operator for a short-term rental operators' | 21 | | occupation tax liability measured by receipts which such | 22 | | operator knows are not subject to short-term rental operators' | 23 | | occupation tax, or any short-term rental operator who | 24 | | knowingly over-collects or attempts to over-collect an amount | 25 | | purporting to reimburse such operator for short-term | 26 | | operators' occupation tax liability in a transaction which is |
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| 1 | | subject to the tax that is imposed by this Act, shall be guilty | 2 | | of a Class 4 felony. | 3 | | When the amount due is $300 or more, any person engaged in | 4 | | the business of renting, leasing or letting short-term rental | 5 | | rooms in this State, who fails to make a return, or to keep | 6 | | books and records as required herein, or who makes a | 7 | | fraudulent return, or who willfully violates any rule or | 8 | | regulation of the Department for the administration and | 9 | | enforcement of the provisions of this Act, or any officer or | 10 | | agent of a corporation engaged in the business of renting, | 11 | | leasing or letting short-term rental rooms in this State who | 12 | | signs a fraudulent return made on behalf of such corporation | 13 | | is guilty of a Class 3 felony. | 14 | | When the amount due is $300 or more, any person who accepts | 15 | | money that is due to the Department under this Act from a | 16 | | taxpayer for the purpose of acting as the taxpayer's agent to | 17 | | make the payment to the Department, but who fails to remit such | 18 | | payment to the Department is guilty of a Class 3 felony. Any | 19 | | such person who purports to make such payment by issuing or | 20 | | delivering a check or other order upon a real or fictitious | 21 | | depository for the payment of money, knowing that it will not | 22 | | be paid by the depository, shall be guilty of a deceptive | 23 | | practice in violation of Section 17-1 of the Criminal Code of | 24 | | 2012. | 25 | | A prosecution for any act in violation of this Section may | 26 | | be commenced at any time within 3 years of the commission of |
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| 1 | | that act. | 2 | | Section 50. Intergovernmental sharing of information. Any | 3 | | information collected by the Department pursuant to this Act | 4 | | shall not be subject to the Freedom of Information Act. | 5 | | Information collected pursuant to this Act by the Department | 6 | | may be shared with local units of government upon request, | 7 | | provided that the information is treated as confidential at | 8 | | all times by the local unit of government. | 9 | | Section 55. Local regulation. A unit of local government | 10 | | may adopt an ordinance or resolution regulating short-term | 11 | | rental activities within that unit of local government that | 12 | | imposes requirements not inconsistent with nor less stringent | 13 | | than those imposed by this Act. | 14 | | Section 60. Severability. If any provision of this Act, in | 15 | | part or in full, or its application to any person, entity, or | 16 | | circumstance is held invalid, the invalidity does not affect | 17 | | other provisions or applications of the Act which can be given | 18 | | effect without the invalid provision or application, and to | 19 | | this end the provisions of this Act are severable. | 20 | | Section 900. The Hotel Operators' Occupation Tax Act is | 21 | | amended by changing Sections 2, 3, 4, 5, and 6 and by adding | 22 | | Sections 3-2 and 3-3 as follows:
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| 1 | | (35 ILCS 145/2) (from Ch. 120, par. 481b.32)
| 2 | | Sec. 2. Definitions. As used in this Act, unless the | 3 | | context otherwise requires:
| 4 | | (1) "Hotel" means any building or buildings in which the | 5 | | public may,
for a consideration, obtain living quarters, | 6 | | sleeping or housekeeping
accommodations. The term includes, | 7 | | but is not limited to, inns, motels, tourist homes or courts,
| 8 | | lodging houses, rooming houses and apartment houses, retreat | 9 | | centers, conference centers, and hunting lodges.
| 10 | | (2) "Operator" means any person engaged in the business of | 11 | | renting, leasing, or letting rooms in operating a hotel. | 12 | | Operator also includes all re-renters of hotel rooms provided | 13 | | that the re-renters of hotel rooms meet either of the | 14 | | thresholds in subsection (a-5) of Section 3 of this Act.
| 15 | | (3) "Occupancy" means the use or possession, or the right | 16 | | to the use
or possession, of any room or rooms in a hotel for | 17 | | any purpose, or the
right to the use or possession of the | 18 | | furnishings or to the services and
accommodations accompanying | 19 | | the use and possession of the room or rooms.
| 20 | | (4) "Room" or "rooms" means any living quarters, sleeping | 21 | | or
housekeeping accommodations.
| 22 | | (5) "Permanent resident" means any person who occupied or | 23 | | has the
right to occupy any room or rooms, regardless of | 24 | | whether or not it is the
same room or rooms, in a hotel for at | 25 | | least 30 consecutive days.
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| 1 | | (6) "Rent" or "rental" means the consideration received | 2 | | for
occupancy, valued in money, whether received in money or | 3 | | otherwise,
including all receipts, cash, credits and property | 4 | | or services of any
kind or nature. "Rent" or "rental" includes | 5 | | any fee, charge, or
commission received by a re-renter of | 6 | | hotel rooms in connection with the re-rental of hotel rooms.
| 7 | | (7) "Department" means the Department of Revenue.
| 8 | | (8) "Person" means any natural individual, firm, | 9 | | partnership,
association, joint stock company, joint | 10 | | adventure, public or private
corporation, limited liability | 11 | | company, or a receiver, executor, trustee,
guardian or other | 12 | | representative appointed by order of any court.
| 13 | | (9) "Re-renter of hotel rooms" means a person who obtains | 14 | | from a hotel operator the right or authority to control the | 15 | | access to, or occupancy of, a hotel room located in this State | 16 | | and who resells the right to occupy that room. | 17 | | (Source: P.A. 100-213, eff. 8-18-17.)
| 18 | | (35 ILCS 145/3) (from Ch. 120, par. 481b.33)
| 19 | | Sec. 3. Rate; exemptions.
| 20 | | (a) A tax is imposed upon hotel operators persons engaged | 21 | | in the business of renting,
leasing or letting rooms in a hotel | 22 | | at the rate of 5% of 94% of the gross
rental receipts from | 23 | | engaging in business as a hotel operator such renting, leasing | 24 | | or letting , excluding, however,
from gross rental receipts, | 25 | | the proceeds of such renting, leasing or
letting hotel rooms |
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| 1 | | to permanent residents of a that hotel and proceeds from the | 2 | | tax
imposed under subsection (c) of Section 13 of the | 3 | | Metropolitan Pier and
Exposition Authority Act.
| 4 | | (a-5) Beginning on January 1, 2022, a re-renter of hotel | 5 | | rooms who meets either of the following thresholds is | 6 | | considered the hotel operator for each rental in this State: | 7 | | (1)the cumulative gross receipts from rentals in | 8 | | Illinois by the re-renter of hotel rooms are $100,000 or | 9 | | more; or | 10 | | (2)the re-renter of hotel rooms cumulatively enters | 11 | | into 200 or more separate transactions for rentals in | 12 | | Illinois. | 13 | | A re-renter of hotel rooms shall determine on a quarterly | 14 | | basis, ending on the last day of March, June, September, and | 15 | | December, whether he or she
meets the threshold of either | 16 | | paragraph (1) or (2) of this subsection (a-5) for the | 17 | | preceding 12-month period. If the re-renter of hotel rooms | 18 | | meets the threshold of either paragraph (1) or (2) for a | 19 | | 12-month period, he or she is subject to tax under this Act and | 20 | | is required to remit the tax imposed under this Act and file | 21 | | returns for the 12-month period beginning on the first day of | 22 | | the next month after he or she determines that he or she meets | 23 | | the threshold of paragraph (1) or (2). At the end of that | 24 | | 12-month period, the re-renter of hotel rooms shall determine | 25 | | whether he or she continued to meet the threshold of either | 26 | | paragraph (1) or (2) during the preceding 12-month period. If |
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| 1 | | he or she met the threshold in either paragraph (1) or (2) for | 2 | | the preceding 12-month period, he or she is considered a hotel | 3 | | operator in this State and is required to remit the tax imposed | 4 | | under this Act and file returns for the subsequent 12-month | 5 | | period. If, at the end of a 12-month period during which a | 6 | | re-renter is required to remit the tax imposed under this Act, | 7 | | the re-renter determines that he or she did not meet the | 8 | | threshold in either paragraph (1) or (2) during the preceding | 9 | | 12-month period, he or she shall subsequently determine on a | 10 | | quarterly basis, ending on the last day of March, June, | 11 | | September, and December, whether he or she meets the threshold | 12 | | of either paragraph (1) or (2) for the preceding 12-month | 13 | | period. | 14 | | (b) There shall be imposed an
additional tax upon hotel | 15 | | operators persons engaged in the business of renting, leasing | 16 | | or
letting rooms in a hotel at the rate of 1% of 94% of the | 17 | | gross rental
receipts from engaging in the business as a hotel | 18 | | operator such renting, leasing or letting , excluding, however, | 19 | | from
gross rental receipts, the proceeds of such renting, | 20 | | leasing or letting to
permanent residents of that hotel and | 21 | | proceeds from the tax imposed under
subsection (c) of Section | 22 | | 13 of the Metropolitan Pier and Exposition
Authority Act.
| 23 | | (c) No funds received pursuant to this Act shall be used to
| 24 | | advertise for or otherwise promote new competition in the | 25 | | hotel business.
| 26 | | (d) However, such tax is not imposed upon the privilege of
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| 1 | | engaging in any business in Interstate Commerce or otherwise,
| 2 | | which business may not, under the Constitution and Statutes of
| 3 | | the United States, be made the subject of taxation by this | 4 | | State.
In addition, the tax is not imposed upon gross rental | 5 | | receipts for which
the hotel operator is prohibited from | 6 | | obtaining reimbursement for the tax
from the customer by | 7 | | reason of a federal treaty.
| 8 | | (d-5) On and after July 1, 2017, the tax imposed by this | 9 | | Act shall not apply to gross rental receipts received by an | 10 | | entity that is organized and operated exclusively for | 11 | | religious purposes and possesses an active Exemption | 12 | | Identification Number issued by the Department pursuant to the | 13 | | Retailers' Occupation Tax Act when acting as a hotel operator | 14 | | renting, leasing, or letting rooms: | 15 | | (1) in furtherance of the purposes for which it is | 16 | | organized; or | 17 | | (2) to entities that (i) are organized and operated | 18 | | exclusively for religious purposes, (ii) possess an active | 19 | | Exemption Identification Number issued by the Department | 20 | | pursuant to the Retailers' Occupation Tax Act, and (iii) | 21 | | rent the rooms in furtherance of the purposes for which | 22 | | they are organized. | 23 | | No gross rental receipts are exempt under paragraph (2) of | 24 | | this subsection (d-5) unless the hotel operator obtains the | 25 | | active Exemption Identification Number from the exclusively | 26 | | religious entity to whom it is renting and maintains that |
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| 1 | | number in its books and records. Gross rental receipts from | 2 | | all rentals other than those described in items (1) or (2) of | 3 | | this subsection (d-5) are subject to the tax imposed by this | 4 | | Act unless otherwise exempt under this Act. | 5 | | This subsection (d-5) is exempt from the sunset provisions | 6 | | of Section 3-5 of this Act. | 7 | | (e) Persons subject to the tax imposed by this Act may
| 8 | | reimburse themselves for their tax liability under this Act by
| 9 | | separately stating such tax as an additional charge, which
| 10 | | charge may be stated in combination, in a single amount, with
| 11 | | any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
| 12 | | Illinois Municipal Code, and Section 25.05-10 of "An Act to | 13 | | revise
the law in relation to counties".
| 14 | | (f) If any hotel operator collects an amount (however
| 15 | | designated) which purports to reimburse such operator for | 16 | | hotel
operators' occupation tax liability measured by receipts | 17 | | which
are not subject to hotel operators' occupation tax, or | 18 | | if any
hotel operator, in collecting an amount (however | 19 | | designated)
which purports to reimburse such operator for | 20 | | hotel operators'
occupation tax liability measured by receipts | 21 | | which are subject
to tax under this Act, collects more from the | 22 | | guest customer than the
operators' hotel operators' occupation | 23 | | tax liability in the
transaction is, the guest customer shall | 24 | | have a legal right to claim
a refund of such amount from such | 25 | | operator. However, if such
amount is not refunded to the guest | 26 | | customer for any reason, the hotel
operator is liable to pay |
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| 1 | | such amount to the Department.
| 2 | | (Source: P.A. 100-213, eff. 8-18-17.)
| 3 | | (35 ILCS 145/3-2 new) | 4 | | Sec. 3-2. No resale exemption; tax incurred by re-renters | 5 | | of hotel rooms. A hotel operator who rents, leases, or lets | 6 | | rooms subject to tax under this Act to a re-renter of hotel | 7 | | rooms incurs the tax under this Act on the gross rental | 8 | | receipts it receives from that re-renter of hotel rooms and | 9 | | cannot claim any resale exemption. In such situations, the | 10 | | re-renter of hotel rooms incurs tax under this Act on its gross | 11 | | rental receipts as provided in Section 3 of this Act. | 12 | | (35 ILCS 145/3-3 new) | 13 | | Sec. 3-3. Re-renter of hotel rooms; credit for tax | 14 | | reimbursement. A re-renter of hotel rooms may take a credit | 15 | | against the tax it incurs on the rental of a hotel room under | 16 | | this Act for the amount it paid under subsection (f) of Section | 17 | | 3 of this Act to a hotel operator as reimbursement for the tax | 18 | | incurred under this Act for the rental of that room for the | 19 | | purposes of re-rental.
| 20 | | (35 ILCS 145/4) (from Ch. 120, par. 481b.34)
| 21 | | Sec. 4. Books and records. Every operator shall keep | 22 | | separate books or records of his business
as an operator so as | 23 | | to show the rents and occupancies taxable under this
Act |
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| 1 | | separately from his transactions not taxable under this Act. | 2 | | If any
operator fails to keep such separate books or records, | 3 | | he shall be liable
to tax at the rate designated in Section 3 | 4 | | hereof upon the entire proceeds from
his business hotel . The | 5 | | Department may adopt rules that establish requirements,
| 6 | | including record forms and formats, for records required to be | 7 | | kept and
maintained by taxpayers. For purposes of this | 8 | | Section, "records" means all data
maintained by the taxpayer, | 9 | | including data on paper, microfilm, microfiche or
any type of | 10 | | machine-sensible data compilation.
| 11 | | (Source: P.A. 88-480.)
| 12 | | (35 ILCS 145/5) (from Ch. 120, par. 481b.35)
| 13 | | Sec. 5. Certificate of registration; retailers' occupation | 14 | | tax registration provisions apply. It shall be unlawful for | 15 | | any person to engage in the business as a hotel operator of
| 16 | | renting, leasing or letting rooms in a hotel in this State | 17 | | without a
certificate of registration from the Department.
| 18 | | All of the provisions of Sections 2a and 2b of the | 19 | | Retailers' Occupation
Tax Act, in effect on the effective date | 20 | | of this Act, as subsequently
amended, shall apply to persons | 21 | | in the business as hotel operators of renting, leasing or
| 22 | | letting rooms in a hotel in this State, to the same extent as | 23 | | if such
provisions were included herein.
| 24 | | (Source: Laws 1961, p. 1728.)
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| 1 | | (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
| 2 | | Sec. 6. Returns; allocation of proceeds Filing of returns | 3 | | and distribution of proceeds . | 4 | | Except as provided hereinafter in this Section, on or | 5 | | before
the last day of each calendar month, every person | 6 | | engaged as a hotel operator in the
business of renting, | 7 | | leasing or letting rooms in a hotel in this State
during the | 8 | | preceding calendar month shall file a return with the
| 9 | | 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 as a hotel | 15 | | operator of renting,
leasing or letting rooms in a hotel | 16 | | in this State (including, if required by the Department, | 17 | | the address of each hotel from which rental receipts were | 18 | | received) ;
| 19 | | 3. Total amount of rental receipts received by him | 20 | | during the
preceding calendar month from engaging in | 21 | | business as a hotel operator renting, leasing or letting | 22 | | rooms during
such preceding calendar month;
| 23 | | 4. Total amount of rental receipts received by him | 24 | | during the
preceding calendar month from renting, leasing | 25 | | or letting rooms to
permanent residents during such | 26 | | preceding calendar month;
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| 1 | | 5. Total amount of other exclusions from gross rental | 2 | | receipts
allowed by this Act;
| 3 | | 6. Gross rental receipts which were received by him | 4 | | during the
preceding calendar month and upon the basis of | 5 | | which the tax is imposed;
| 6 | | 7. The amount of tax due;
| 7 | | 8.Credit for any reimbursement of tax paid by a | 8 | | re-renter of hotel rooms to hotel operators for rentals | 9 | | purchased for re-rental, as provided in Section 3-3 of | 10 | | this Act; | 11 | | 9. 8. Such other reasonable information as the | 12 | | Department may require.
| 13 | | If the operator's average monthly tax liability to the | 14 | | Department
does not exceed $200, the Department may authorize | 15 | | his returns to be
filed on a quarter annual basis, with the | 16 | | return for January, February
and March of a given year being | 17 | | due by April 30 of such year; with the
return for April, May | 18 | | and June of a given year being due by July 31 of
such year; | 19 | | with the return for July, August and September of a given
year | 20 | | being due by October 31 of such year, and with the return for
| 21 | | October, November and December of a given year being due by | 22 | | January 31
of the following year.
| 23 | | If the operator's average monthly tax liability to the | 24 | | Department
does not exceed $50, the Department may authorize | 25 | | his returns to be
filed on an annual basis, with the return for | 26 | | a given year being due by
January 31 of the following year.
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| 1 | | Such quarter annual and annual returns, as to form and | 2 | | substance,
shall be subject to the same requirements as | 3 | | monthly returns.
| 4 | | Notwithstanding any other provision in this Act concerning | 5 | | the time
within which an operator may file his return, in the | 6 | | case of any
operator who ceases to engage in a kind of business | 7 | | which makes him
responsible for filing returns under this Act, | 8 | | such operator shall file
a final return under this Act with the | 9 | | Department not more than 1 month
after discontinuing such | 10 | | business.
| 11 | | Where the same person has more than 1 business registered | 12 | | with the
Department under separate registrations under this | 13 | | Act, such person
shall not file each return that is due as a | 14 | | single return covering all
such registered businesses, but | 15 | | shall file separate returns for each
such registered business.
| 16 | | In his return, the operator shall determine the value of | 17 | | any
consideration other than money received by him in | 18 | | connection with engaging in business as a hotel operator the
| 19 | | renting, leasing or letting of rooms in the course of his | 20 | | business and
he shall include such value in his return. Such | 21 | | determination shall be
subject to review and revision by the | 22 | | Department in the manner
hereinafter provided for the | 23 | | correction of returns.
| 24 | | Where the operator is a corporation, the return filed on | 25 | | behalf of
such corporation shall be signed by the president, | 26 | | vice-president,
secretary or treasurer or by the properly |
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| 1 | | accredited agent of such
corporation.
| 2 | | The person filing the return herein provided for shall, at | 3 | | the time of
filing such return, pay to the Department the | 4 | | amount of tax herein imposed.
The operator filing the return | 5 | | under this Section shall, at the time of
filing such return, | 6 | | pay to the Department the amount of tax imposed by this
Act | 7 | | less a discount of 2.1% or $25 per calendar year, whichever is | 8 | | greater,
which is allowed to reimburse the operator for the | 9 | | expenses incurred in
keeping records, preparing and filing | 10 | | returns, remitting the tax and
supplying data to the | 11 | | Department on request.
| 12 | | If any payment provided for in this Section exceeds the | 13 | | operator's liabilities under this Act, as shown on an original | 14 | | return, the Department may authorize the operator to credit | 15 | | such excess payment against liability subsequently to be | 16 | | remitted to the Department under this Act, in accordance with | 17 | | reasonable rules adopted by the Department. If the Department | 18 | | subsequently determines that all or any part of the credit | 19 | | taken was not actually due to the operator, the operator's | 20 | | discount shall be reduced by an amount equal to the difference | 21 | | between the discount as applied to the credit taken and that | 22 | | actually due, and that operator shall be liable for penalties | 23 | | and interest on such difference. | 24 | | There shall be deposited in the Build Illinois Fund in the | 25 | | State
Treasury for each State fiscal year 40% of the amount of | 26 | | total
net proceeds from the tax imposed by subsection (a) of |
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| 1 | | Section 3.
Of the remaining 60%, $5,000,000 shall be deposited | 2 | | in the Illinois
Sports Facilities Fund and credited to the | 3 | | Subsidy Account each fiscal
year by making monthly deposits in | 4 | | the amount of 1/8 of $5,000,000 plus
cumulative deficiencies | 5 | | in such deposits for prior months, and an
additional | 6 | | $8,000,000 shall be deposited in the Illinois Sports | 7 | | Facilities
Fund and credited to the Advance Account each | 8 | | fiscal year by making monthly
deposits in the amount of 1/8 of | 9 | | $8,000,000 plus any cumulative deficiencies
in such deposits | 10 | | for prior months; provided, that for fiscal years ending
after | 11 | | June 30, 2001, the amount to be so deposited into the Illinois
| 12 | | Sports Facilities Fund and credited to the Advance Account | 13 | | each fiscal year
shall be increased from $8,000,000 to the | 14 | | then applicable Advance Amount and
the required monthly | 15 | | deposits beginning with July 2001 shall be in the amount
of 1/8 | 16 | | of the then applicable Advance Amount plus any cumulative | 17 | | deficiencies
in those deposits for prior months. (The deposits | 18 | | of the additional $8,000,000
or the then applicable Advance | 19 | | Amount, as applicable,
during each fiscal year shall be | 20 | | treated as advances
of funds to the Illinois Sports Facilities | 21 | | Authority for its corporate
purposes to the extent paid to the | 22 | | Authority or its trustee and shall be
repaid into the General | 23 | | Revenue Fund in the State Treasury by the State
Treasurer on | 24 | | behalf of the Authority pursuant to Section 19 of the Illinois
| 25 | | Sports Facilities Authority Act, as amended. If in any fiscal | 26 | | year the full
amount of the then applicable Advance Amount
is |
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| 1 | | not repaid into the General Revenue Fund, then the deficiency | 2 | | shall be paid
from the amount in the Local Government | 3 | | Distributive Fund that would otherwise
be allocated to the | 4 | | City of Chicago under the State Revenue Sharing Act.)
| 5 | | For purposes of the foregoing paragraph, the term "Advance | 6 | | Amount"
means, for fiscal year 2002, $22,179,000, and for | 7 | | subsequent fiscal years
through fiscal year 2032, 105.615% of | 8 | | the Advance Amount for the immediately
preceding fiscal year, | 9 | | rounded up to the nearest $1,000.
| 10 | | Of the remaining 60% of the amount of total net proceeds | 11 | | prior to August 1, 2011 from the tax
imposed by subsection (a) | 12 | | of Section 3 after all required deposits in the
Illinois | 13 | | Sports Facilities Fund, the amount equal to 8% of the net | 14 | | revenue
realized from this Act plus an amount equal to
8% of | 15 | | the net revenue realized from any tax imposed under Section | 16 | | 4.05 of the
Chicago World's Fair-1992 Authority Act during the | 17 | | preceding month shall be
deposited in the Local Tourism Fund | 18 | | each month for purposes authorized by
Section 605-705 of the | 19 | | Department of Commerce and Economic Opportunity Law (20 ILCS | 20 | | 605/605-705). Of the remaining 60% of the amount of total net | 21 | | proceeds beginning on August 1, 2011 from the tax imposed by | 22 | | subsection (a) of Section 3 after all required deposits in the | 23 | | Illinois Sports Facilities Fund, an amount equal to 8% of the | 24 | | net revenue realized from this Act plus an amount equal to 8% | 25 | | of the net revenue realized from any tax imposed under Section | 26 | | 4.05 of the Chicago World's Fair-1992 Authority Act during the |
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| 1 | | preceding month shall be deposited as follows: 18% of such | 2 | | amount shall be deposited into the Chicago Travel Industry | 3 | | Promotion Fund for the purposes described in subsection (n) of | 4 | | Section 5 of the Metropolitan Pier and Exposition Authority | 5 | | Act and the remaining 82% of such amount shall be deposited | 6 | | into the Local Tourism Fund each month for purposes authorized | 7 | | by Section 605-705 of the Department of Commerce and Economic | 8 | | Opportunity Law. Beginning on August 1, 1999 and ending on | 9 | | July 31, 2011, an amount equal to 4.5% of the net revenue
| 10 | | realized from the Hotel Operators' Occupation Tax Act during | 11 | | the preceding
month shall be deposited into the International | 12 | | Tourism Fund for the purposes
authorized in Section 605-707 of | 13 | | the Department of Commerce
and Economic Opportunity Law. | 14 | | Beginning on August 1, 2011, an amount equal to 4.5% of the net | 15 | | revenue realized from this Act during the preceding month | 16 | | shall be deposited as follows: 55% of such amount shall be | 17 | | deposited into the Chicago Travel Industry Promotion Fund for | 18 | | the purposes described in subsection (n) of Section 5 of the | 19 | | Metropolitan Pier and Exposition Authority Act and the | 20 | | remaining 45% of such amount deposited into the International | 21 | | Tourism Fund for the purposes authorized in Section 605-707 of | 22 | | the Department of Commerce and Economic Opportunity Law. "Net
| 23 | | revenue realized for a month" means the revenue collected by | 24 | | the State under
that Act during the previous month less the | 25 | | amount paid out during that same
month as refunds to taxpayers | 26 | | for overpayment of liability under that Act.
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| 1 | | After making all these deposits, all other proceeds of the | 2 | | tax imposed under
subsection (a) of Section 3 shall be | 3 | | deposited in the Tourism Promotion Fund in
the State Treasury. | 4 | | All moneys received by the Department from the additional
tax | 5 | | imposed under subsection (b) of Section 3 shall be deposited | 6 | | into the Build
Illinois Fund in the State Treasury.
| 7 | | The Department may, upon separate written notice to a | 8 | | taxpayer, require
the taxpayer to prepare and file with the | 9 | | Department on a form prescribed
by the Department within not | 10 | | less than 60 days after receipt of the notice
an annual | 11 | | information return for the tax year specified in the notice.
| 12 | | Such annual return to the Department shall include a statement | 13 | | of gross
receipts as shown by the operator's last State income | 14 | | tax return. If the
total receipts of the business as reported | 15 | | in the State income tax return
do not agree with the gross | 16 | | receipts reported to the Department for the
same period, the | 17 | | operator shall attach to his annual information return a
| 18 | | schedule showing a reconciliation of the 2 amounts and the | 19 | | reasons for the
difference. The operator's annual information | 20 | | return to the Department
shall also disclose pay roll | 21 | | information of the operator's business during
the year covered | 22 | | by such return and any additional reasonable information
which | 23 | | the Department deems would be helpful in determining the | 24 | | accuracy of
the monthly, quarterly or annual tax returns by | 25 | | such operator as
hereinbefore provided for in this Section.
| 26 | | If the annual information return required by this Section |
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| 1 | | is not filed
when and as required the taxpayer shall be liable | 2 | | for a penalty in an
amount determined in accordance with | 3 | | Section 3-4 of the Uniform Penalty and
Interest Act until such | 4 | | return is filed as required, the penalty to be
assessed and | 5 | | collected in the same manner as any other penalty provided
for | 6 | | in this Act.
| 7 | | The chief executive officer, proprietor, owner or highest | 8 | | ranking manager
shall sign the annual return to certify the | 9 | | accuracy of the information
contained therein. Any person who | 10 | | willfully signs the annual return containing
false or | 11 | | inaccurate information shall be guilty of perjury and punished
| 12 | | accordingly. The annual return form prescribed by the | 13 | | Department shall
include a warning that the person signing the | 14 | | return may be liable for perjury.
| 15 | | The foregoing portion of this Section concerning the | 16 | | filing of an annual
information return shall not apply to an | 17 | | operator who is not required to
file an income tax return with | 18 | | the United States Government.
| 19 | | (Source: P.A. 100-23, eff. 7-6-17; 100-1171, eff. 1-4-19.)
| 20 | | Section 905. The Illinois Municipal Code is amended by | 21 | | changing Sections 8-3-13, 8-3-14, and 8-3-14a as follows:
| 22 | | (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
| 23 | | Sec. 8-3-13.
The corporate authorities of any municipality | 24 | | containing
500,000 or more inhabitants may impose a tax prior |
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| 1 | | to July 1, 1969, upon
all persons engaged in the municipality | 2 | | in the business of renting, leasing
or letting rooms in a | 3 | | hotel, as defined in the Hotel Operators' Occupation
Tax Act, | 4 | | or a short-term rental, as defined in the Short-Term Rental | 5 | | Operators' Occupation Tax Act, at a rate not to exceed 1% of | 6 | | the gross rental receipts from the
renting, leasing or | 7 | | letting, excluding, however, from gross rental
receipts, the | 8 | | proceeds of the renting, leasing or letting to permanent
| 9 | | residents of that hotel or short-term rental and proceeds from | 10 | | the tax imposed under subsection
(c) of Section 13 of the | 11 | | Metropolitan Pier and Exposition Authority Act.
| 12 | | The tax imposed by a municipality under this Section and | 13 | | all civil
penalties that may be assessed as an incident | 14 | | thereof shall be collected
and enforced by the State | 15 | | Department of Revenue. The certificate of
registration that is | 16 | | issued by the Department to a lessor under the Hotel
| 17 | | Operators' Occupation Tax Act , or a business license issued by | 18 | | the Department under the Short-Term Rental Operators' Act | 19 | | shall permit the registrant to engage in a
business that is | 20 | | taxable under any ordinance or resolution enacted under
this | 21 | | Section without registering separately with the Department | 22 | | under the
ordinance or resolution or under this Section. The | 23 | | Department shall have
full power to administer and enforce | 24 | | this Section; to collect all taxes and
penalties due | 25 | | hereunder; to dispose of taxes and penalties so collected in
| 26 | | the manner provided in this Section; and to determine all |
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| 1 | | rights to credit
memoranda arising on account of the erroneous | 2 | | payment of tax or penalty
hereunder. In the administration of | 3 | | and compliance with this Section, the
Department and persons | 4 | | who are subject to this Section shall have the same
rights, | 5 | | remedies, privileges, immunities, powers and duties, and be | 6 | | subject
to the same conditions, restrictions, limitations, | 7 | | penalties and
definitions of terms, and employ the same modes | 8 | | of procedure, as are
prescribed in the Hotel Operators' | 9 | | Occupation Tax Act , the Short-Term Rental Operators' | 10 | | Occupation Tax Act, and the Uniform
Penalty and Interest Act, | 11 | | as fully as if the provisions contained in those
Acts were set | 12 | | forth herein.
| 13 | | Whenever the Department determines that a refund should be | 14 | | made under this
Section to a claimant instead of issuing a | 15 | | credit memorandum, the Department
shall notify the State | 16 | | Comptroller, who shall cause the warrant to be drawn
for the | 17 | | amount specified, and to the person named, in the notification | 18 | | from
the Department. The refund shall be paid by the State | 19 | | Treasurer out of the
Illinois tourism tax fund.
| 20 | | Persons subject to any tax imposed under authority granted | 21 | | by this
Section may reimburse themselves for their tax | 22 | | liability for that tax by
separately stating the tax as an | 23 | | additional charge, which charge may be
stated in combination, | 24 | | in a single amount, with State tax imposed under the
Hotel | 25 | | Operators' Occupation Tax Act or the Short-Term Rental | 26 | | Operators' Occupation Tax Act .
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| 1 | | The Department shall forthwith pay over to the State | 2 | | Treasurer,
ex-officio, as trustee, all taxes and penalties | 3 | | collected hereunder. On or
before the 25th day of each | 4 | | calendar month, the Department shall prepare
and certify to | 5 | | the Comptroller the disbursement of stated sums of money to
| 6 | | named municipalities from which lessors have paid taxes or | 7 | | penalties
hereunder to the Department during the second | 8 | | preceding calendar month. The
amount to be paid to each | 9 | | municipality shall be the amount (not including
credit | 10 | | memoranda) collected hereunder during the second preceding | 11 | | calendar
month by the Department, and not including an amount | 12 | | equal to the amount of
refunds made during the second | 13 | | preceding calendar month by the Department
on behalf of the | 14 | | municipality, less 4% of the balance, which sum shall be
| 15 | | retained by the State Treasurer to cover the costs incurred by | 16 | | the
Department in administering and enforcing the provisions | 17 | | of this Section,
as provided herein. The Department, at the | 18 | | time of each monthly
disbursement to the municipalities, shall | 19 | | prepare and certify to the
Comptroller the amount so retained | 20 | | by the State Treasurer, which
shall be paid into the General | 21 | | Revenue Fund of the State Treasury.
| 22 | | Within 10 days after receipt by the Comptroller of the | 23 | | disbursement
certification to the municipalities and the | 24 | | General Revenue Fund provided
for in this Section to be given | 25 | | to the Comptroller by the Department, the
Comptroller shall | 26 | | cause the warrants to be drawn for the respective amounts
in |
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| 1 | | accordance with the directions contained in the certification.
| 2 | | Nothing in this Section shall be construed to authorize a | 3 | | municipality
to impose a tax upon the privilege of engaging in | 4 | | any business that,
under the Constitution of the United | 5 | | States, may not be made
the subject of taxation by this State.
| 6 | | An ordinance or resolution imposing a tax hereunder or | 7 | | effecting a change
in the rate thereof shall be effective on | 8 | | the first day of the calendar
month next following the | 9 | | expiration of the publication period provided in
Section 1-2-4 | 10 | | in respect to municipalities governed by that Section.
| 11 | | The corporate authorities of any municipality that levies | 12 | | a tax
authorized by this Section shall transmit to the | 13 | | Department of Revenue on
or not later than 5 days after the | 14 | | effective date of the ordinance or
resolution a certified copy | 15 | | of the ordinance or resolution imposing the
tax; whereupon, | 16 | | the Department of Revenue shall proceed to administer and
| 17 | | enforce this Section on behalf of the municipality as of the | 18 | | effective date
of the ordinance or resolution. Upon a change | 19 | | in rate of a tax levied
hereunder, or upon the discontinuance | 20 | | of the tax, the corporate authorities
of the municipality | 21 | | shall, on or not later than 5 days after the effective
date of | 22 | | the ordinance or resolution discontinuing the tax or effecting | 23 | | a
change in rate, transmit to the Department of Revenue a | 24 | | certified copy of
the ordinance or resolution effecting the | 25 | | change or discontinuance. The
amounts disbursed to any | 26 | | municipality under this Section shall be expended
by the |
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| 1 | | municipality solely to promote tourism, conventions and other
| 2 | | special events within that municipality or otherwise to | 3 | | attract
nonresidents to visit the municipality.
| 4 | | Any municipality receiving and disbursing money under this | 5 | | Section shall
report on or before the first Monday in January | 6 | | of each year to the
Advisory Committee of the Illinois Tourism | 7 | | Promotion Fund, created by
Section 12 of the Illinois | 8 | | Promotion Act. The reports shall specify the
purposes for | 9 | | which the disbursements were made and shall contain detailed
| 10 | | amounts of all receipts and disbursements under this Section.
| 11 | | This Section may be cited as the Tourism, Conventions and | 12 | | Other Special
Events Promotion Act of 1967.
| 13 | | (Source: P.A. 87-205; 87-733; 87-895 .)
| 14 | | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
| 15 | | Sec. 8-3-14. Municipal hotel and short-term rental | 16 | | operators' occupation tax. The corporate authorities of any | 17 | | municipality may impose a
tax upon all persons engaged in such | 18 | | municipality in the business of
renting, leasing or letting | 19 | | rooms in a hotel, as defined in "The Hotel
Operators' | 20 | | Occupation Tax Act," or a short-term rental, as defined in the | 21 | | Short-Term Rental Operators' Occupation Tax Act, at a rate not | 22 | | to exceed 6% in the City of East Peoria and in the Village of | 23 | | Morton and 5% in all other municipalities of the gross
rental | 24 | | receipts from such renting, leasing or letting, excluding, | 25 | | however,
from gross rental receipts, the proceeds of such |
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| 1 | | renting, leasing or
letting to permanent residents of that | 2 | | hotel or short-term rental and proceeds from the tax
imposed | 3 | | under subsection (c) of Section 13 of the Metropolitan Pier | 4 | | and
Exposition Authority Act, and may provide for the | 5 | | administration and
enforcement of the tax, and for the | 6 | | collection thereof from the persons
subject to the tax, as the | 7 | | corporate authorities determine to be necessary
or practicable | 8 | | for the effective administration of the tax. The municipality | 9 | | may not impose a tax under this Section if it imposes a tax | 10 | | under Section 8-3-14a.
| 11 | | Persons subject to any tax imposed pursuant to authority
| 12 | | granted by this Section may reimburse themselves for their tax
| 13 | | liability for such tax by separately stating such tax as an
| 14 | | additional charge, which charge may be stated in combination,
| 15 | | in a single amount, with State tax imposed under " The Hotel
| 16 | | Operators' Occupation Tax Act " or the Short-Term Rental | 17 | | Operators' Occupation Tax Act .
| 18 | | Nothing in this Section shall be construed to authorize a
| 19 | | municipality to impose a tax upon the privilege of engaging in
| 20 | | any business which under the constitution of the United States
| 21 | | may not be made the subject of taxation by this State.
| 22 | | Except as otherwise provided in this Division, the amounts | 23 | | collected by any municipality pursuant to this Section shall
| 24 | | be expended by the municipality solely to promote tourism and | 25 | | conventions
within that municipality or otherwise to attract | 26 | | nonresident overnight
visitors to the municipality.
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| 1 | | No funds received pursuant to this Section shall be used | 2 | | to advertise for
or otherwise promote new competition in the | 3 | | hotel business.
| 4 | | (Source: P.A. 101-204, eff. 8-2-19.)
| 5 | | (65 ILCS 5/8-3-14a) | 6 | | Sec. 8-3-14a. Municipal hotel or short-term rental use | 7 | | tax. | 8 | | (a) The corporate authorities of any municipality may | 9 | | impose a
tax upon the privilege of renting or leasing rooms in | 10 | | a hotel or short-term rental within the municipality at a rate | 11 | | not to exceed 5% of the rental or lease payment. The corporate | 12 | | authorities may provide for the administration and
enforcement | 13 | | of the tax and for the collection thereof from the persons
| 14 | | subject to the tax, as the corporate authorities determine to | 15 | | be necessary
or practical for the effective administration of | 16 | | the tax. | 17 | | (b) Each hotel , short-term rental operator, or hosting | 18 | | platform acting as an agent for the short-term rental operator | 19 | | in the municipality shall collect the tax from the person | 20 | | making the rental or lease payment at the time that the payment | 21 | | is tendered to the hotel. The hotel shall, as trustee, remit | 22 | | the tax to the municipality. | 23 | | (c) The tax authorized under this Section does not apply | 24 | | to any rental or lease payment by a permanent resident of that | 25 | | hotel or short-term rental or to any payment made to any hotel |
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| 1 | | that is subject to the tax
imposed under subsection (c) of | 2 | | Section 13 of the Metropolitan Pier and
Exposition Authority | 3 | | Act. A municipality may not impose a tax under this Section if | 4 | | it imposes a tax under Section 8-3-14. Nothing in this Section | 5 | | may be construed to authorize a
municipality to impose a tax | 6 | | upon the privilege of engaging in
any business that under the | 7 | | Constitution of the United States
may not be made the subject | 8 | | of taxation by this State. | 9 | | (d) Except as otherwise provided in this Division, the | 10 | | moneys collected by a municipality under this Section may
be | 11 | | expended solely to promote tourism and conventions
within that | 12 | | municipality or otherwise to attract nonresident overnight
| 13 | | visitors to the municipality. No moneys received under this | 14 | | Section may be used to advertise for
or otherwise promote new | 15 | | competition in the hotel business. | 16 | | (e) As used in this Section, "hotel" has the meaning set | 17 | | forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
| 18 | | (f) As used in this Section, "short-term rental" and | 19 | | "hosting platform" have the meaning set forth in Section 2 of | 20 | | the Short-Term Rental Operators' Occupation Tax Act. | 21 | | (Source: P.A. 101-204, eff. 8-2-19.) | 22 | | Section 910. The Counties Code is amended by changing | 23 | | Section 5-1030 as follows:
| 24 | | (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
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| 1 | | Sec. 5-1030. Hotel rooms, short-term rentals, tax on gross | 2 | | rental receipts. | 3 | | (a) The
corporate authorities of any county may by
| 4 | | ordinance impose a tax upon all persons engaged in such county | 5 | | in the
business of renting, leasing or letting rooms in a hotel | 6 | | or short-term rental which is not
located within a city, | 7 | | village, or incorporated town that imposes a tax
under Section | 8 | | 8-3-14 of the Illinois Municipal Code, as defined in " The
| 9 | | Hotel Operators' Occupation Tax Act or the Short-Term Rental | 10 | | Operators' Occupation Tax Act " , at a rate not to exceed 5% of | 11 | | the
gross rental receipts from such renting, leasing or | 12 | | letting, excluding,
however, from gross rental receipts, the | 13 | | proceeds of such renting,
leasing or letting to permanent | 14 | | residents of that hotel or short-term rental , and may provide
| 15 | | for the administration and enforcement of the tax, and for the
| 16 | | collection thereof from the persons subject to the tax, as the | 17 | | corporate
authorities determine to be necessary or practicable | 18 | | for the effective
administration of the tax.
| 19 | | (b) With the consent of municipalities representing at | 20 | | least 67% of the population of Winnebago County, as determined | 21 | | by the 2010 federal decennial census and as expressed by | 22 | | resolution of the corporate authorities of those | 23 | | municipalities, the county board of Winnebago County may, by | 24 | | ordinance, impose a tax upon all persons engaged in the county | 25 | | in the business of renting, leasing, or letting rooms in a | 26 | | hotel or short-term rental that imposes a tax under Section |
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| 1 | | 8-3-14 of the Illinois Municipal Code, as defined in " The | 2 | | Hotel Operators' Occupation Tax Act " or the Short-Term Rental | 3 | | Operators' Occupation Tax Act , at a rate not to exceed 2% of | 4 | | the gross rental receipts from renting, leasing, or letting, | 5 | | excluding, however, from gross rental receipts, the proceeds | 6 | | of the renting, leasing, or letting to permanent residents of | 7 | | that hotel or short-term rental , and may provide for the | 8 | | administration and enforcement of the tax, and for the | 9 | | collection thereof from the persons subject to the tax, as the | 10 | | county board determines to be necessary or practicable for the | 11 | | effective administration of the tax. The tax shall be | 12 | | instituted on a county-wide basis and shall be in addition to | 13 | | any tax imposed by this or any other provision of law. The | 14 | | revenue generated under this subsection shall be accounted for | 15 | | and segregated from all other funds of the county and shall be | 16 | | utilized solely for either: (1) encouraging, supporting, | 17 | | marketing, constructing, or operating, either directly by the | 18 | | county or through other taxing bodies within the county, | 19 | | sports, arts, or other entertainment or tourism facilities or | 20 | | programs for the purpose of promoting tourism, | 21 | | competitiveness, job growth, and for the general health and | 22 | | well-being of the citizens of the county; or (2) payment | 23 | | towards debt services on bonds issued for the purposes set | 24 | | forth in this subsection. | 25 | | (c) A Tourism Facility Board shall be established, | 26 | | comprised of a representative from the county and from each |
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| 1 | | municipality that has approved the imposition of the tax under | 2 | | subsection (b) of this Section. | 3 | | (1) A Board member's vote is weighted based on the | 4 | | municipality's population relative to the population of | 5 | | the county, with the county representing the population | 6 | | within unincorporated areas of the county. Representatives | 7 | | from the Rockford Park District and Rockford Area | 8 | | Convention and Visitors Bureau shall serve as ex-officio | 9 | | members with no voting rights. | 10 | | (2) The Board must meet not less frequently than once | 11 | | per year to direct the use of revenues collected from the | 12 | | tax imposed under subsection (b) of this Section that are | 13 | | not already directed for use pursuant to an | 14 | | intergovernmental agreement between the county and another | 15 | | entity represented on the Board, including the ex-officio | 16 | | members, and for any other reason the Board deems | 17 | | necessary. Affirmative actions of the Board shall require | 18 | | a weighted vote of Board members representing not less | 19 | | than 67% of the population of the county. | 20 | | (3) The Board shall not be a separate unit of local | 21 | | government, shall have no paid staff, and members of the | 22 | | Board shall receive no compensation or reimbursement of | 23 | | expenses from proceeds of the tax imposed under subsection | 24 | | (b) of this Section. | 25 | | (d) Persons subject to any tax imposed pursuant to | 26 | | authority granted by
this Section may reimburse themselves for |
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| 1 | | their tax liability for such
tax by separately stating such | 2 | | tax as an additional charge, which charge
may be stated in | 3 | | combination, in a single amount, with State tax imposed
under | 4 | | " The Hotel Operators' Occupation Tax Act " or the Short-Term | 5 | | Rental Operators' Occupation Tax Act .
| 6 | | Nothing in this Section shall be construed to authorize a | 7 | | county to
impose a tax upon the privilege of engaging in any | 8 | | business which under
the Constitution of the United States may | 9 | | not be made the subject of
taxation by this State.
| 10 | | An ordinance or resolution imposing a tax hereunder or | 11 | | effecting a
change in the rate thereof shall be effective on | 12 | | the first day of the
calendar month next following its passage | 13 | | and required publication.
| 14 | | The amounts collected by any county pursuant to this | 15 | | Section shall be
expended to promote tourism; conventions; | 16 | | expositions; theatrical,
sports and cultural activities within | 17 | | that county or otherwise to attract
nonresident overnight | 18 | | visitors to the county.
| 19 | | Any county may agree with any unit of local government, | 20 | | including any
authority defined as a metropolitan exposition, | 21 | | auditorium and office
building authority, fair and exposition | 22 | | authority, exposition and
auditorium authority, or civic | 23 | | center authority created pursuant to
provisions of Illinois | 24 | | law and the territory of which unit of local
government or | 25 | | authority is co-extensive with or wholly within such
county, | 26 | | to impose and collect for a period not to exceed 40 years, any
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| 1 | | portion or all of the tax authorized pursuant to this Section | 2 | | and to
transmit such tax so collected to such unit of local | 3 | | government or
authority. The amount so paid shall be expended | 4 | | by any such unit of
local government or authority for the | 5 | | purposes for which such tax is
authorized. Any such agreement | 6 | | must be authorized by resolution or
ordinance, as the case may | 7 | | be, of such county and unit of local
government or authority, | 8 | | and such agreement may provide for the
irrevocable imposition | 9 | | and collection of said tax at such rate, or
amount as limited | 10 | | by a given rate, as may be agreed upon for the full
period of | 11 | | time set forth in such agreement; and such agreement may
| 12 | | further provide for any other terms as deemed necessary or | 13 | | advisable by
such county and such unit of local government or | 14 | | authority. Any such
agreement shall be binding and enforceable | 15 | | by either party to such
agreement. Such agreement entered into | 16 | | pursuant to this Section shall
not in any event constitute an | 17 | | indebtedness of such county subject to
any limitation imposed | 18 | | by statute or otherwise.
| 19 | | (Source: P.A. 98-313, eff. 8-12-13.)
| 20 | | Section 99. Effective date. This Act takes effect October | 21 | | 1, 2021. |
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