Full Text of SB2588 95th General Assembly
SB2588 95TH GENERAL ASSEMBLY
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95TH GENERAL ASSEMBLY
State of Illinois
2007 and 2008 SB2588
Introduced 2/15/2008, by Sen. Gary G. Dahl SYNOPSIS AS INTRODUCED: |
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55 ILCS 5/5-1030 |
from Ch. 34, par. 5-1030 |
65 ILCS 5/8-3-14 |
from Ch. 24, par. 8-3-14 |
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Amends the Counties Code and the Illinois Municipal Code. Provides that up to one-half of the amounts collected from a hotel tax imposed by a municipality or county may be used for public safety. Effective immediately.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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SB2588 |
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LRB095 19525 HLH 45838 b |
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| AN ACT concerning local government.
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| Be it enacted by the People of the State of Illinois,
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| represented in the General Assembly:
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| Section 5. The Counties Code is amended by changing Section | 5 |
| 5-1030 as follows:
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| (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
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| Sec. 5-1030. Hotel rooms, tax on gross rental receipts. The
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| corporate authorities of any county may by
ordinance impose a | 9 |
| tax upon all persons engaged in such county in the
business of | 10 |
| renting, leasing or letting rooms in a hotel which is not
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| located within a city, village, or incorporated town that | 12 |
| imposes a tax
under Section 8-3-14 of the Illinois Municipal | 13 |
| Code, as defined in "The
Hotel Operators' Occupation Tax Act", | 14 |
| at a rate not to exceed 5% of the
gross rental receipts from | 15 |
| such renting, leasing or letting, excluding,
however, from | 16 |
| gross rental receipts, the proceeds of such renting,
leasing or | 17 |
| letting to permanent residents of that hotel, and may provide
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| for the administration and enforcement of the tax, and for the
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| collection thereof from the persons subject to the tax, as the | 20 |
| corporate
authorities determine to be necessary or practicable | 21 |
| for the effective
administration of the tax.
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| Persons subject to any tax imposed pursuant to authority | 23 |
| granted by
this Section may reimburse themselves for their tax |
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SB2588 |
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LRB095 19525 HLH 45838 b |
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| liability for such
tax by separately stating such tax as an | 2 |
| additional charge, which charge
may be stated in combination, | 3 |
| in a single amount, with State tax imposed
under "The Hotel | 4 |
| Operators' Occupation Tax Act".
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| Nothing in this Section shall be construed to authorize a | 6 |
| county to
impose a tax upon the privilege of engaging in any | 7 |
| business which under
the Constitution of the United States may | 8 |
| not be made the subject of
taxation by this State.
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| An ordinance or resolution imposing a tax hereunder or | 10 |
| effecting a
change in the rate thereof shall be effective on | 11 |
| the first day of the
calendar month next following its passage | 12 |
| and required publication.
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| The amounts collected by any county pursuant to this | 14 |
| Section shall be
expended to promote tourism; conventions; | 15 |
| expositions; theatrical,
sports and cultural activities within | 16 |
| that county or otherwise to attract
nonresident overnight | 17 |
| visitors to the county. Up to one-half of the amounts collected | 18 |
| may be used for public safety.
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| 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 law | 24 |
| and the territory of which unit of local
government or | 25 |
| authority is co-extensive with or wholly within such
county, to | 26 |
| impose and collect for a period not to exceed 40 years, any
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SB2588 |
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LRB095 19525 HLH 45838 b |
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| 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
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| 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.
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| (Source: P.A. 86-962.)
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| Section 10. The Illinois Municipal Code is amended by | 21 |
| changing Section 8-3-14 as follows:
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| (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
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| Sec. 8-3-14. The corporate authorities of any municipality | 24 |
| may impose a
tax upon all persons engaged in such municipality |
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SB2588 |
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LRB095 19525 HLH 45838 b |
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| in the business of
renting, leasing or letting rooms in a | 2 |
| hotel, as defined in "The Hotel
Operators' Occupation Tax Act," | 3 |
| at a rate not to exceed 5% of the gross
rental receipts from | 4 |
| such renting, leasing or letting, excluding, however,
from | 5 |
| gross rental receipts, the proceeds of such renting, leasing or
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| letting to permanent residents of that hotel and proceeds from | 7 |
| the tax
imposed under subsection (c) of Section 13 of the | 8 |
| Metropolitan Pier and
Exposition Authority Act, and may provide | 9 |
| for the administration and
enforcement of the tax, and for the | 10 |
| collection thereof from the persons
subject to the tax, as the | 11 |
| corporate authorities determine to be necessary
or practicable | 12 |
| for the effective administration of the tax.
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| Persons subject to any tax imposed pursuant to authority
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| granted by this Section may reimburse themselves for their tax
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| liability for such tax by separately stating such tax as an
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| additional charge, which charge may be stated in combination,
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| in a single amount, with State tax imposed under "The Hotel
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| Operators' Occupation Tax Act".
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| Nothing in this Section shall be construed to authorize a
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| municipality to impose a tax upon the privilege of engaging in
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| any business which under the constitution of the United States
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| may not be made the subject of taxation by this State.
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| The amounts collected by any municipality pursuant to this | 24 |
| Section shall
be expended by the municipality solely to promote | 25 |
| tourism and conventions
within that municipality or otherwise | 26 |
| to attract nonresident overnight
visitors to the municipality. |
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LRB095 19525 HLH 45838 b |
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| Up to one-half of the amounts collected may be used for public | 2 |
| safety.
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| No funds received pursuant to this Section shall be used to | 4 |
| advertise for
or otherwise promote new competition in the hotel | 5 |
| business.
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| (Source: P.A. 87-733.)
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| Section 99. Effective date. This Act takes effect upon | 8 |
| becoming law.
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