Full Text of HB2468 98th General Assembly
HB2468 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 HB2468 Introduced , by Rep. Linda Chapa LaVia SYNOPSIS AS INTRODUCED: |
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35 ILCS 145/2 | from Ch. 120, par. 481b.32 |
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Amends the Hotel Operators' Occupation Tax Act. Provides that a corporate entity that occupies a room shall not be considered a "permanent resident" unless the same person or persons occupying the room have exclusive use of the room for at least 90 consecutive days. Effective immediately.
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| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
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| | | HB2468 | | LRB098 09544 HLH 39688 b |
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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 5. The Hotel Operators' Occupation Tax Act is | 5 | | amended by changing Section 2 as follows:
| 6 | | (35 ILCS 145/2) (from Ch. 120, par. 481b.32)
| 7 | | Sec. 2. As used in this Act, unless the context otherwise | 8 | | requires:
| 9 | | (1) "Hotel" means any building or buildings in which | 10 | | the public may,
for a consideration, obtain living | 11 | | quarters, sleeping or housekeeping
accommodations. The | 12 | | term includes inns, motels, tourist homes or courts,
| 13 | | lodging houses, rooming houses and apartment houses.
| 14 | | (2) "Operator" means any person operating a hotel.
| 15 | | (3) "Occupancy" means the use or possession, or the | 16 | | right to the use
or possession, of any room or rooms in a | 17 | | hotel for any purpose, or the
right to the use or | 18 | | possession of the furnishings or to the services and
| 19 | | accommodations accompanying the use and possession of the | 20 | | room or rooms.
| 21 | | (4) "Room" or "rooms" means any living quarters, | 22 | | sleeping or
housekeeping accommodations.
| 23 | | (5) "Permanent resident" means any person who occupied |
| | | HB2468 | - 2 - | LRB098 09544 HLH 39688 b |
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| 1 | | or has the
right to occupy any room or rooms, regardless of | 2 | | whether or not it is the
same room or rooms, in a hotel for | 3 | | at least 30 consecutive days. A corporate entity that | 4 | | occupies a room shall not be considered a "permanent | 5 | | resident" unless the same person or persons occupying the | 6 | | room have exclusive use of the room for at least 90 | 7 | | consecutive days.
| 8 | | (6) "Rent" or "rental" means the consideration | 9 | | received for
occupancy, valued in money, whether received | 10 | | in money or otherwise,
including all receipts, cash, | 11 | | credits and property or services of any
kind or nature.
| 12 | | (7) "Department" means the Department of Revenue.
| 13 | | (8) "Person" means any natural individual, firm, | 14 | | partnership,
association, joint stock company, joint | 15 | | adventure, public or private
corporation, limited | 16 | | liability company, or a receiver, executor, trustee,
| 17 | | guardian or other representative appointed by order of any | 18 | | court.
| 19 | | (Source: P.A. 87-951; 88-480.)
| 20 | | Section 99. Effective date. This Act takes effect upon | 21 | | becoming law.
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