Full Text of SB2672 99th General Assembly
SB2672 99TH GENERAL ASSEMBLY |
| | 99TH GENERAL ASSEMBLY
State of Illinois
2015 and 2016 SB2672 Introduced 2/16/2016, by Sen. Christine Radogno SYNOPSIS AS INTRODUCED: | | 65 ILCS 5/8-3-13 | from Ch. 24, par. 8-3-13 |
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Amends the Illinois Municipal Code. Makes a technical change in a Section
concerning a hotel tax imposed by municipalities of 500,000 or more population.
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| | A BILL FOR |
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| 1 | | AN ACT concerning local government.
| 2 | | Be it enacted by the People of the State of Illinois, | 3 | | represented in the General Assembly:
| 4 | | Section 5. The Illinois Municipal Code is amended by | 5 | | changing Section 8-3-13 as follows:
| 6 | | (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
| 7 | | Sec. 8-3-13.
The
The corporate authorities of any | 8 | | municipality containing
500,000 or more inhabitants may impose | 9 | | a tax prior to July 1, 1969, upon
all persons engaged in the | 10 | | municipality in the business of renting, leasing
or letting | 11 | | rooms in a hotel, as defined in the Hotel Operators' Occupation
| 12 | | Tax Act, at a rate not to exceed 1% of the gross rental | 13 | | receipts from the
renting, leasing or letting, excluding, | 14 | | however, from gross rental
receipts, the proceeds of the | 15 | | renting, leasing or letting to permanent
residents of that | 16 | | hotel and proceeds from the tax imposed under subsection
(c) of | 17 | | Section 13 of the Metropolitan Pier and Exposition Authority | 18 | | Act. | 19 | | The tax imposed by a municipality under this Section and | 20 | | all civil
penalties that may be assessed as an incident thereof | 21 | | shall be collected
and enforced by the State Department of | 22 | | Revenue. The certificate of
registration that is issued by the | 23 | | Department to a lessor under the Hotel
Operators' Occupation |
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| 1 | | Tax Act shall permit the registrant to engage in a
business | 2 | | that is taxable under any ordinance or resolution enacted under
| 3 | | this Section without registering separately with the | 4 | | Department under the
ordinance or resolution or under this | 5 | | Section. The Department shall have
full power to administer and | 6 | | enforce this Section; to collect all taxes and
penalties due | 7 | | hereunder; to dispose of taxes and penalties so collected in
| 8 | | the manner provided in this Section; and to determine all | 9 | | rights to credit
memoranda arising on account of the erroneous | 10 | | payment of tax or penalty
hereunder. In the administration of | 11 | | and compliance with this Section, the
Department and persons | 12 | | who are subject to this Section shall have the same
rights, | 13 | | remedies, privileges, immunities, powers and duties, and be | 14 | | subject
to the same conditions, restrictions, limitations, | 15 | | penalties and
definitions of terms, and employ the same modes | 16 | | of procedure, as are
prescribed in the Hotel Operators' | 17 | | Occupation Tax Act and the Uniform
Penalty and Interest Act, as | 18 | | fully as if the provisions contained in those
Acts were set | 19 | | forth herein.
| 20 | | Whenever the Department determines that a refund should be | 21 | | made under this
Section to a claimant instead of issuing a | 22 | | credit memorandum, the Department
shall notify the State | 23 | | Comptroller, who shall cause the warrant to be drawn
for the | 24 | | amount specified, and to the person named, in the notification | 25 | | from
the Department. The refund shall be paid by the State | 26 | | Treasurer out of the
Illinois tourism tax fund.
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| 1 | | Persons subject to any tax imposed under authority granted | 2 | | by this
Section may reimburse themselves for their tax | 3 | | liability for that tax by
separately stating the tax as an | 4 | | additional charge, which charge may be
stated in combination, | 5 | | in a single amount, with State tax imposed under the
Hotel | 6 | | Operators' Occupation Tax Act.
| 7 | | The Department shall forthwith pay over to the State | 8 | | Treasurer,
ex-officio, as trustee, all taxes and penalties | 9 | | collected hereunder. On or
before the 25th day of each calendar | 10 | | month, the Department shall prepare
and certify to the | 11 | | Comptroller the disbursement of stated sums of money to
named | 12 | | municipalities from which lessors have paid taxes or penalties
| 13 | | hereunder to the Department during the second preceding | 14 | | calendar month. The
amount to be paid to each municipality | 15 | | shall be the amount (not including
credit memoranda) collected | 16 | | hereunder during the second preceding calendar
month by the | 17 | | Department, and not including an amount equal to the amount of
| 18 | | refunds made during the second preceding calendar month by the | 19 | | Department
on behalf of the municipality, less 4% of the | 20 | | balance, which sum shall be
retained by the State Treasurer to | 21 | | cover the costs incurred by the
Department in administering and | 22 | | enforcing the provisions of this Section,
as provided herein. | 23 | | The Department, at the time of each monthly
disbursement to the | 24 | | municipalities, shall prepare and certify to the
Comptroller | 25 | | the amount so retained by the State Treasurer, which
shall be | 26 | | paid into the General Revenue Fund of the State Treasury.
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| 1 | | Within 10 days after receipt by the Comptroller of the | 2 | | disbursement
certification to the municipalities and the | 3 | | General Revenue Fund provided
for in this Section to be given | 4 | | to the Comptroller by the Department, the
Comptroller shall | 5 | | cause the warrants to be drawn for the respective amounts
in | 6 | | accordance with the directions contained in the certification.
| 7 | | Nothing in this Section shall be construed to authorize a | 8 | | municipality
to impose a tax upon the privilege of engaging in | 9 | | any business that,
under the Constitution of the United States, | 10 | | may not be made
the subject of taxation by this State.
| 11 | | An ordinance or resolution imposing a tax hereunder or | 12 | | effecting a change
in the rate thereof shall be effective on | 13 | | the first day of the calendar
month next following the | 14 | | expiration of the publication period provided in
Section 1-2-4 | 15 | | in respect to municipalities governed by that Section.
| 16 | | The corporate authorities of any municipality that levies a | 17 | | tax
authorized by this Section shall transmit to the Department | 18 | | of Revenue on
or not later than 5 days after the effective date | 19 | | of the ordinance or
resolution a certified copy of the | 20 | | ordinance or resolution imposing the
tax; whereupon, the | 21 | | Department of Revenue shall proceed to administer and
enforce | 22 | | this Section on behalf of the municipality as of the effective | 23 | | date
of the ordinance or resolution. Upon a change in rate of a | 24 | | tax levied
hereunder, or upon the discontinuance of the tax, | 25 | | the corporate authorities
of the municipality shall, on or not | 26 | | later than 5 days after the effective
date of the ordinance or |
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| 1 | | resolution discontinuing the tax or effecting a
change in rate, | 2 | | transmit to the Department of Revenue a certified copy of
the | 3 | | ordinance or resolution effecting the change or | 4 | | discontinuance. The
amounts disbursed to any municipality | 5 | | under this Section shall be expended
by the municipality solely | 6 | | to promote tourism, conventions and other
special events within | 7 | | that municipality or otherwise to attract
nonresidents to visit | 8 | | the municipality.
| 9 | | Any municipality receiving and disbursing money under this | 10 | | Section shall
report on or before the first Monday in January | 11 | | of each year to the
Advisory Committee of the Illinois Tourism | 12 | | Promotion Fund, created by
Section 12 of the Illinois Promotion | 13 | | Act. The reports shall specify the
purposes for which the | 14 | | disbursements were made and shall contain detailed
amounts of | 15 | | all receipts and disbursements under this Section.
| 16 | | This Section may be cited as the Tourism, Conventions and | 17 | | Other Special
Events Promotion Act of 1967.
| 18 | | (Source: P.A. 87-205; 87-733; 87-895 .)
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