Full Text of SB3386 101st General Assembly
SB3386 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 SB3386 Introduced 2/14/2020, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED: |
| New Act | | 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. Effective October 1, 2020.
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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 online application, software, | 13 | | website, or system. | 14 | | "Department" means the Department of Revenue. | 15 | | "Hosting platform" means a person who provides an online | 16 | | application, software, website, or system through which a | 17 | | short-term rental located in this State is advertised or held | 18 | | out to the public as available to rent for occupancy. | 19 | | "Operator" means any person operating a short-term rental. | 20 | | "Occupancy" means the use or possession, or the right to | 21 | | the use or possession, of any room or rooms in a short-term | 22 | | rental for any purpose, or the right to the use or possession | 23 | | of the furnishings or to the services and accommodations |
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| 1 | | accompanying the use and possession of the room or rooms, by an | 2 | | occupant. | 3 | | "Permanent resident" means any person who occupied or has | 4 | | the right to occupy any room or rooms, regardless of whether or | 5 | | not it is the same room or rooms, in a short-term rental for at | 6 | | least 30 consecutive days. | 7 | | "Person" means any natural individual, firm, partnership, | 8 | | association, joint stock company, joint adventure, public or | 9 | | private corporation, limited liability company, or a receiver, | 10 | | executor, trustee, guardian or other representative appointed | 11 | | by order of any court. | 12 | | "Rent" or "rental" means the consideration received for an | 13 | | occupant's occupancy, valued in money, whether received in | 14 | | money or otherwise, including all receipts, cash, credits and | 15 | | property or services of any kind or nature. | 16 | | "Room" or "rooms" means any living quarters, sleeping or | 17 | | housekeeping accommodations. | 18 | | "Short-term rental" means an owner-occupied, | 19 | | tenant-occupied, or non-owner-occupied dwelling including, but | 20 | | not limited to, an apartment, house, cottage, condominium, or | 21 | | furnished accommodation that is not a hotel as defined in the | 22 | | Hotel Operators' Occupation Tax Act, where: (i) at least one | 23 | | room in the dwelling is rented to an occupant for a period of | 24 | | less than 30 consecutive days; and (ii) all accommodations are | 25 | | reserved in advance; provided, however, that a dwelling shall | 26 | | be considered a single room if rented as such. This definition |
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| 1 | | does not include: | 2 | | (1) any dormitory or other living or sleeping facility | 3 | | maintained by a public or private school, college, or | 4 | | university for the use of students, faculty, or visitors. | 5 | | (2) any facility certified or licensed and regulated by | 6 | | the Department of Human Services or Department of Public | 7 | | Health; | 8 | | (3) any room in a condominium, cooperative, or | 9 | | timeshare plan and any individually or collectively owned | 10 | | single-family or multi-family dwelling house or room in | 11 | | such dwelling that is rented for a period of at least 30 | 12 | | consecutive days and that is not advertised or held out to | 13 | | the public as a place regularly rented for periods of less | 14 | | than 30 consecutive days; | 15 | | (4) any migrant labor camp or residential migrant | 16 | | housing permitted by the Department of Public Health; | 17 | | (5) any nonprofit organization that operates a | 18 | | facility providing housing only to patients, patients' | 19 | | families, and patients' caregivers and not to the general | 20 | | public; or | 21 | | (6) any apartment building inspected by the United | 22 | | States Department of Housing and Urban Development or other | 23 | | entity acting on behalf of the United States Department of | 24 | | Housing and Urban Development that is designated primarily | 25 | | as housing for persons at least 62 years of age. The | 26 | | Department may require the operator of the apartment |
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| 1 | | building to attest in writing that such building meets the | 2 | | criteria provided in this subparagraph. The Department may | 3 | | adopt rules to implement this requirement. | 4 | | Section 10. Rate; exemptions. | 5 | | (a) A tax is imposed upon persons engaged in the business | 6 | | of short-term rental at the rate of 5% of 94% of the gross | 7 | | rental receipts from such renting, leasing, or letting.
| 8 | | (b) There shall be imposed an additional tax upon persons | 9 | | engaged in the business of short-term rental at the rate of 1% | 10 | | of 94% of the gross rental receipts from such renting, leasing, | 11 | | or letting. | 12 | | (c) No funds received pursuant to this Act shall be used to | 13 | | advertise for or otherwise promote new competition in the hotel | 14 | | business. | 15 | | (d) The tax is not imposed upon the privilege of engaging | 16 | | in any business in Interstate Commerce or otherwise, which | 17 | | business may not, under the Constitution and statutes of the | 18 | | United States, be made the subject of taxation by this State. | 19 | | In addition, the tax is not imposed upon gross rental receipts | 20 | | for which the short-term rental operator is prohibited from | 21 | | obtaining reimbursement for the tax from the customer by reason | 22 | | of a federal treaty. | 23 | | (e) The tax imposed by this Act shall not apply to gross | 24 | | rental receipts received by an entity that is organized and | 25 | | operated exclusively for religious purposes and possesses an |
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| 1 | | active Exemption Identification Number issued by the | 2 | | Department pursuant to the Retailers' Occupation Tax Act when | 3 | | acting as a short-term rental operator renting, leasing, or | 4 | | letting rooms as follows:
| 5 | | (1) in furtherance of the purposes for which it is | 6 | | organized; or | 7 | | (2) to entities that (i) are organized and operated | 8 | | exclusively for religious purposes, (ii) possess an active | 9 | | Exemption Identification Number issued by the Department | 10 | | pursuant to the Retailers' Occupation Tax Act, and (iii) | 11 | | rent the rooms in furtherance of the purposes for which | 12 | | they are organized. | 13 | | No gross rental receipts are exempt under paragraph (2) of | 14 | | this subsection (e) unless the short-term rental operator | 15 | | obtains the active Exemption Identification Number from the | 16 | | exclusively religious entity to whom it is renting and | 17 | | maintains that number in its books and records. Gross rental | 18 | | receipts from all rentals other than those described in items | 19 | | (1) or (2) of this subsection (e) are subject to the tax | 20 | | imposed by this Act unless otherwise exempt under this Act. | 21 | | (f) Persons subject to the tax imposed by this Act may | 22 | | reimburse themselves for their tax liability under this Act by | 23 | | separately stating such tax as an additional charge, which | 24 | | charge may be stated in combination, in a single amount, with | 25 | | any tax imposed by any unit of local government. | 26 | | (g) If any short-term rental operator or a hosting platform |
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| 1 | | acting as an agent collects an amount (however designated) | 2 | | which purports to reimburse such operator for short-term rental | 3 | | operators' occupation tax liability measured by receipts which | 4 | | are not subject to short-term rental operators' occupation tax, | 5 | | or if any short-term rental operator or a hosting platform | 6 | | acting as an agent, in collecting an amount (however | 7 | | designated) which purports to reimburse such operator for | 8 | | short-term rental operators' occupation tax liability measured | 9 | | by receipts which are subject to tax under this Act, collects | 10 | | more from the customer than the operators' short-term rental | 11 | | operators' occupation tax liability in the transaction is, the | 12 | | customer shall have a legal right to claim a refund of such | 13 | | amount from such operator. However, if such amount is not | 14 | | refunded to the customer for any reason, the short-term rental | 15 | | operator or hosting platform is liable to pay such amount to | 16 | | the Department. | 17 | | (h) The tax imposed under this Act shall be in addition to | 18 | | all other occupation or privilege taxes imposed by the State of | 19 | | Illinois or by any municipal corporation or political | 20 | | subdivision thereof. | 21 | | Section 15. Hosting platform collection and remittance of | 22 | | taxes. | 23 | | (a) Any hosting platform that facilitates a booking | 24 | | transaction shall be required to act as the relevant short-term | 25 | | rental operator's agent and: (i) assess, collect, report, and |
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| 1 | | remit the tax to the appropriate taxing body; (ii) maintain | 2 | | records of any taxes collected that have been remitted to the | 3 | | appropriate taxing body and submit these records to the | 4 | | Department in accordance with this Act; and (iii) notify the | 5 | | short-term rental operator that the operator must comply with | 6 | | all applicable local, State, and federal laws, regulations, and | 7 | | ordinances, including this Act.
| 8 | | (b) A hosting platform that facilitates a booking | 9 | | transaction shall provide notification within a reasonable | 10 | | time to the relevant short-term rental operator that the tax | 11 | | has been collected and remitted to the appropriate taxing body. | 12 | | The notification must be delivered in hand, by mail, or | 13 | | conveyed electronically by electronic message, mobile or smart | 14 | | phone application, or another similar electronic process, | 15 | | digital media, or communication portal. A short-term rental | 16 | | operator shall not be responsible for collecting and remitting | 17 | | taxes for which the operator has received notification from a | 18 | | hosting platform that the excise has been collected and | 19 | | remitted to the taxing body on their behalf. | 20 | | (c) A hosting platform acting as an agent of a short-term | 21 | | rental operator in accordance with subsection (a) shall provide | 22 | | notification to the Department in a manner prescribed by the | 23 | | Department. | 24 | | Section 20. Hosting Platforms. | 25 | | (a) It is unlawful for any hosting platform to facilitate a |
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| 1 | | booking transaction for a short-term rental located in this | 2 | | State unless the hosting platform: | 3 | | (1) is first registered with the Department in | 4 | | accordance with subsection (d); and | 5 | | (2) as a condition of registration with the Department, | 6 | | has obtained written consent from all operators with | 7 | | short-term rentals located in this State who intend to | 8 | | short-term rent such dwelling or room within such dwelling | 9 | | through the platform, for the disclosure of the information | 10 | | required under, and the furnishing of such information in | 11 | | accordance with, Section 25 of this Act. | 12 | | (b) It is unlawful for any hosting platform to facilitate a | 13 | | booking transaction for a short-term rental located in this | 14 | | State if the dwelling or room within the dwelling is not | 15 | | lawfully registered, licensed, permitted, or otherwise allowed | 16 | | as a short-term rental pursuant to an applicable local, State, | 17 | | or federal law, regulation, or ordinance, including this Act, | 18 | | at the time it is rented. | 19 | | (c) A hosting platform shall designate and maintain on file | 20 | | with the Department an agent for service of process in this | 21 | | state. If the registered agent is unable, with reasonable | 22 | | diligence, to be located, or if the hosting platform fails to | 23 | | reasonably designate or maintain a registered agent in this | 24 | | State, the Director may deem himself or herself or another | 25 | | appropriate person an agent of the hosting platform for | 26 | | purposes of accepting service of any process, notice, or |
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| 1 | | demand. | 2 | | (d) The Department may issue a certificate of registration | 3 | | to each hosting platform that meets the requirements of this | 4 | | Act and the rules for hosting platform registration adopted | 5 | | thereunder by the Department. | 6 | | Section 25. Records and reporting. | 7 | | (a) Notwithstanding any other provision of law or | 8 | | Department action to the contrary: | 9 | | (1) Every operator shall keep separate books or records | 10 | | of the operator's business so as to show the rents and | 11 | | occupancies taxable under this Act separately from the | 12 | | operator's transactions not taxable under this Act. If any | 13 | | operator fails to keep such separate books or records, the | 14 | | operator shall be liable to remit the tax at the rate | 15 | | designated in this Act upon the entire proceeds from the | 16 | | short-term rental. The Department may adopt rules that | 17 | | establish requirements, including record forms and | 18 | | formats, for records required to be kept and maintained by | 19 | | taxpayers. For purposes of this Section, "records" means | 20 | | all data maintained by the taxpayer, including data on | 21 | | paper, microfilm, microfiche or any type of | 22 | | machine-sensible data compilation. | 23 | | (2) In accordance with rules adopted by the Department | 24 | | and subject to applicable laws, for all booking | 25 | | transactions it facilitates for short-term rentals located |
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| 1 | | in this State a hosting platform shall develop and maintain | 2 | | a report that must include all of the following information | 3 | | about each short-term rental booking transaction: | 4 | | (A) the name of the operator; | 5 | | (B) the operator's or short-term rental's license, | 6 | | registration, permit, or other number as applicable; | 7 | | (C) the physical address; | 8 | | (D) any room or dwelling designation; | 9 | | (E) the individual periods of rental by calendar | 10 | | date; | 11 | | (F) the itemized amounts collected or processed by | 12 | | the hosting platform for the rental, taxes, and all | 13 | | other charges; and | 14 | | (G) any additional information that the Department | 15 | | may require by rule. | 16 | | (b) The hosting platform shall submit the report to the | 17 | | Department monthly in the format requested by the Department | 18 | | and shall make the report available for audit by the Department | 19 | | upon request, as well as any underlying records requested by | 20 | | the Department. The Department may issue and serve subpoenas | 21 | | and compel the production of the report and underlying records | 22 | | as necessary to enforce hosting platform compliance with this | 23 | | Section. Such underlying records may not include copies of | 24 | | specific message exchanges between the hosting platform and an | 25 | | operator, short-term rental renter, or occupant, or between the | 26 | | operator and short-term rental renter or occupant. |
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| 1 | | (c) The hosting platform shall maintain the report and | 2 | | underlying records for at least 3 years, in accordance with any | 3 | | rules adopted by the Department. | 4 | | (d) The Department shall share the report, sections of the | 5 | | report, underlying records, or any combination of those items, | 6 | | with an agency or local government of this State to ensure | 7 | | compliance with this Act, the laws of this State, and any local | 8 | | laws, regulations or ordinances. | 9 | | (e) The Department may use the report and underlying | 10 | | records for tax auditing purposes and local governments may use | 11 | | the reports and underlying records to ensure compliance with | 12 | | laws, ordinances, or regulations. | 13 | | (f) A hosting platform may not facilitate a booking | 14 | | transaction for a rental of a short-term rental located in this | 15 | | State unless the operator consents to the hosting platform's | 16 | | disclosure of the information required by this Section. | 17 | | (g) A hosting platform that has operated or is operating in | 18 | | violation of this Section, or the rules of the Department, | 19 | | shall be subject to fines up to $1,000 per offense and to | 20 | | suspension, revocation, or refusal of a registration issued | 21 | | pursuant to this Act. For purposes of this subsection, the | 22 | | Department may regard as a separate offense each transaction a | 23 | | hosting platform processes in violation of this Act or the | 24 | | rules of the Department. | 25 | | Section 30. State business licensing. |
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| 1 | | (a) Before an operator engages in the business of a | 2 | | short-term rental in this State, the operator shall obtain a | 3 | | business license from the Department. In order to obtain a | 4 | | business license from the Department, the operator must first | 5 | | provide evidence to the Department that the short-term rental | 6 | | is lawfully registered, licensed, permitted, or otherwise | 7 | | allowed to operate as a short-term rental pursuant to the | 8 | | applicable local law, regulation, or ordinance. | 9 | | (b) An operator's business license number issued by the | 10 | | Department must be displayed on any advertisement or listing of | 11 | | a short-term rental and be physically displayed within the | 12 | | short-term rental. | 13 | | (c) If the Department notifies a hosting platform in | 14 | | writing that an advertisement or listing for a short-term | 15 | | rental in this state fails to display a valid business license | 16 | | number issued by the Department, the hosting platform must | 17 | | remove all advertisements or listings for that short-term | 18 | | rental from its online application, software, website, or | 19 | | system within 3 business days unless the listing is otherwise | 20 | | brought into compliance with the law. | 21 | | (d) The Department shall revoke or refuse to issue or renew | 22 | | a short-term rental operator's business license when: (i) the | 23 | | Department determines that the operation of the subject | 24 | | short-term rental violates the terms of an applicable lease or | 25 | | property restriction; or (ii) the Department determines that | 26 | | the operation of the short-term rental violates a State, |
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| 1 | | federal, or local law, ordinance, or regulation, or the | 2 | | short-term rental operator is the subject of a final order or | 3 | | judgment lawfully directing the termination of the premises' | 4 | | use as a short-term rental.
| 5 | | Section 35. Filing of returns and distribution of proceeds. | 6 | | Except as provided in this Section, on or before the last | 7 | | day of each calendar month, every operator or agent in this | 8 | | State shall file a return for the preceding calendar month with | 9 | | the Department, stating: | 10 | | (1) the name of the operator; | 11 | | (2) the operator's residence address and the address of | 12 | | his 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 of renting, | 15 | | leasing or letting rooms in a short-term rental in this | 16 | | State; | 17 | | (3) the total amount of rental receipts received by the | 18 | | operator during the preceding calendar month from renting, | 19 | | leasing or letting rooms during such preceding calendar | 20 | | month; | 21 | | (4) the total amount of rental receipts received by the | 22 | | operator during the preceding calendar month from renting, | 23 | | leasing or letting rooms to permanent residents during such | 24 | | preceding calendar month; | 25 | | (5) the total amount of other exclusions from gross |
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| 1 | | rental receipts allowed by this Act; | 2 | | (6) gross rental receipts which were received by the | 3 | | operator during the preceding calendar month and upon the | 4 | | basis of which the tax is imposed; | 5 | | (7) the amount of tax due; and | 6 | | (8) such other reasonable information as the | 7 | | Department may require. | 8 | | If the operator's average monthly tax liability to the | 9 | | Department does not exceed $200, the Department may authorize | 10 | | the operator's returns to be filed on a quarter annual basis, | 11 | | with the return for January, February, and March of a given | 12 | | year being due by April 30 of such year; with the return for | 13 | | April, May, and June of a given year being due by July 31 of | 14 | | such year; with the return for July, August, and September of a | 15 | | given year being due by October 31 of such year, and with the | 16 | | return for October, November, and December of a given year | 17 | | being due by January 31 of the following year. | 18 | | If the operator's average monthly tax liability to the | 19 | | Department does not exceed $50, the Department may authorize | 20 | | the operator's returns to be filed on an annual basis, with the | 21 | | return for a given year being due by January 31 of the | 22 | | following year. | 23 | | Such quarter annual and annual returns, as to form and | 24 | | substance, shall be subject to the same requirements as monthly | 25 | | returns. | 26 | | Notwithstanding any other provision in this Act concerning |
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| 1 | | the time within which an operator may file his return, in the | 2 | | case of any operator who ceases to engage in a kind of business | 3 | | which makes the operator responsible for filing returns under | 4 | | this Act, such operator shall file a final return under this | 5 | | Act with the Department not more than 1 month after | 6 | | discontinuing such business. | 7 | | Where the same person has more than one business registered | 8 | | with the Department under separate registrations under this | 9 | | Act, such person shall not file each return that is due as a | 10 | | single return covering all such registered businesses, but | 11 | | shall file separate returns for each such 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 such | 16 | | value in his return. Such determination shall be subject to | 17 | | review and revision by the Department in the manner provided in | 18 | | 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 be | 19 | | 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 filing | 5 | | of an annual information return shall not apply to an operator | 6 | | who is not required to file an income tax return with the | 7 | | 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 letting | 14 | | short-term rental rooms in this State to the same extent as if | 15 | | 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 or | 18 | | 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 any | 21 | | rule or regulation of the Department for the administration and | 22 | | enforcement of the provisions of this Act, or any officer or | 23 | | agent of a corporation engaged in the business of renting, | 24 | | leasing or letting short-term rental rooms in this State, who |
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| 1 | | signs a fraudulent return made on behalf of such corporation, | 2 | | is guilty of a Class 4 felony. | 3 | | Any person who violates any provision of Section 5 of this | 4 | | Act is guilty of a Class 4 felony. Each and every day any such | 5 | | person is engaged in business in violation of said Section 5 | 6 | | shall 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 it | 15 | | will not be paid by the depository, shall be guilty of a | 16 | | deceptive practice in violation of Section 17-1 of the Criminal | 17 | | 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 knowingly | 24 | | over-collects or attempts to over-collect an amount purporting | 25 | | to reimburse such operator for short-term operators' | 26 | | occupation tax liability in a transaction which is subject to |
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| 1 | | the tax that is imposed by this Act, shall be guilty of a Class | 2 | | 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 fraudulent | 7 | | return, or who willfully violates any rule or regulation of the | 8 | | Department for the administration and enforcement of the | 9 | | provisions of this Act, or any officer or agent of a | 10 | | corporation engaged in the business of renting, leasing or | 11 | | letting short-term rental rooms in this State who signs a | 12 | | fraudulent return made on behalf of such corporation is guilty | 13 | | 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 all | 8 | | 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 90. The Illinois Municipal Code is amended by | 21 | | changing Sections 8-3-13, 8-3-14, and 8-3-14a as follows:
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| 1 | | (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
| 2 | | Sec. 8-3-13.
The corporate authorities of any municipality | 3 | | containing
500,000 or more inhabitants may impose a tax prior | 4 | | to July 1, 1969, upon
all persons engaged in the municipality | 5 | | in the business of renting, leasing
or letting rooms in a | 6 | | hotel, as defined in the Hotel Operators' Occupation
Tax Act, | 7 | | or a short-term rental, as defined in the Short-Term Rental | 8 | | Operators' Occupation Tax Act, at a rate not to exceed 1% of | 9 | | the gross rental receipts from the
renting, leasing or letting, | 10 | | excluding, however, from gross rental
receipts, the proceeds of | 11 | | the renting, leasing or letting to permanent
residents of that | 12 | | hotel or short-term rental and proceeds from the tax imposed | 13 | | under subsection
(c) of Section 13 of the Metropolitan Pier and | 14 | | Exposition Authority Act.
| 15 | | The tax imposed by a municipality under this Section and | 16 | | all civil
penalties that may be assessed as an incident thereof | 17 | | shall be collected
and enforced by the State Department of | 18 | | Revenue. The certificate of
registration that is issued by the | 19 | | Department to a lessor under the Hotel
Operators' Occupation | 20 | | Tax Act , or a business license issued by the Department under | 21 | | the Short-Term Rental Operators' Act shall permit the | 22 | | registrant to engage in a
business that is taxable under any | 23 | | ordinance or resolution enacted under
this Section without | 24 | | registering separately with the Department under the
ordinance | 25 | | or resolution or under this Section. The Department shall have
| 26 | | full power to administer and enforce this Section; to collect |
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| 1 | | all taxes and
penalties due hereunder; to dispose of taxes and | 2 | | penalties so collected in
the manner provided in this Section; | 3 | | and to determine all rights to credit
memoranda arising on | 4 | | account of the erroneous payment of tax or penalty
hereunder. | 5 | | In the administration of and compliance with this Section, the
| 6 | | Department and persons who are subject to this Section shall | 7 | | have the same
rights, remedies, privileges, immunities, powers | 8 | | and duties, and be subject
to the same conditions, | 9 | | restrictions, limitations, penalties and
definitions of terms, | 10 | | and employ the same modes of procedure, as are
prescribed in | 11 | | the Hotel Operators' Occupation Tax Act , the Short-Term Rental | 12 | | Operators' Occupation Tax Act, and the Uniform
Penalty and | 13 | | Interest Act, as fully as if the provisions contained in those
| 14 | | Acts were set forth herein.
| 15 | | Whenever the Department determines that a refund should be | 16 | | made under this
Section to a claimant instead of issuing a | 17 | | credit memorandum, the Department
shall notify the State | 18 | | Comptroller, who shall cause the warrant to be drawn
for the | 19 | | amount specified, and to the person named, in the notification | 20 | | from
the Department. The refund shall be paid by the State | 21 | | Treasurer out of the
Illinois tourism tax fund.
| 22 | | Persons subject to any tax imposed under authority granted | 23 | | by this
Section may reimburse themselves for their tax | 24 | | liability for that tax by
separately stating the tax as an | 25 | | additional charge, which charge may be
stated in combination, | 26 | | in a single amount, with State tax imposed under the
Hotel |
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| 1 | | Operators' Occupation Tax Act or the Short-Term Rental | 2 | | Operators' Occupation Tax Act .
| 3 | | The Department shall forthwith pay over to the State | 4 | | Treasurer,
ex-officio, as trustee, all taxes and penalties | 5 | | collected hereunder. On or
before the 25th day of each calendar | 6 | | month, the Department shall prepare
and certify to the | 7 | | Comptroller the disbursement of stated sums of money to
named | 8 | | municipalities from which lessors have paid taxes or penalties
| 9 | | hereunder to the Department during the second preceding | 10 | | calendar month. The
amount to be paid to each municipality | 11 | | shall be the amount (not including
credit memoranda) collected | 12 | | hereunder during the second preceding calendar
month by the | 13 | | Department, and not including an amount equal to the amount of
| 14 | | refunds made during the second preceding calendar month by the | 15 | | Department
on behalf of the municipality, less 4% of the | 16 | | balance, which sum shall be
retained by the State Treasurer to | 17 | | cover the costs incurred by the
Department in administering and | 18 | | enforcing the provisions of this Section,
as provided herein. | 19 | | The Department, at the time of each monthly
disbursement to the | 20 | | municipalities, shall prepare and certify to the
Comptroller | 21 | | the amount so retained by the State Treasurer, which
shall be | 22 | | paid into the General Revenue Fund of the State Treasury.
| 23 | | Within 10 days after receipt by the Comptroller of the | 24 | | disbursement
certification to the municipalities and the | 25 | | General Revenue Fund provided
for in this Section to be given | 26 | | to the Comptroller by the Department, the
Comptroller shall |
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| 1 | | cause the warrants to be drawn for the respective amounts
in | 2 | | accordance with the directions contained in the certification.
| 3 | | Nothing in this Section shall be construed to authorize a | 4 | | municipality
to impose a tax upon the privilege of engaging in | 5 | | any business that,
under the Constitution of the United States, | 6 | | may not be made
the subject of taxation by this State.
| 7 | | An ordinance or resolution imposing a tax hereunder or | 8 | | effecting a change
in the rate thereof shall be effective on | 9 | | the first day of the calendar
month next following the | 10 | | expiration of the publication period provided in
Section 1-2-4 | 11 | | in respect to municipalities governed by that Section.
| 12 | | The corporate authorities of any municipality that levies a | 13 | | tax
authorized by this Section shall transmit to the Department | 14 | | of Revenue on
or not later than 5 days after the effective date | 15 | | of the ordinance or
resolution a certified copy of the | 16 | | ordinance or resolution imposing the
tax; whereupon, the | 17 | | Department of Revenue shall proceed to administer and
enforce | 18 | | this Section on behalf of the municipality as of the effective | 19 | | date
of the ordinance or resolution. Upon a change in rate of a | 20 | | tax levied
hereunder, or upon the discontinuance of the tax, | 21 | | the corporate authorities
of the municipality shall, on or not | 22 | | later than 5 days after the effective
date of the ordinance or | 23 | | resolution discontinuing the tax or effecting a
change in rate, | 24 | | transmit to the Department of Revenue a certified copy of
the | 25 | | ordinance or resolution effecting the change or | 26 | | discontinuance. The
amounts disbursed to any municipality |
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| 1 | | under this Section shall be expended
by the municipality solely | 2 | | to promote tourism, conventions and other
special events within | 3 | | that municipality or otherwise to attract
nonresidents to visit | 4 | | the municipality.
| 5 | | Any municipality receiving and disbursing money under this | 6 | | Section shall
report on or before the first Monday in January | 7 | | of each year to the
Advisory Committee of the Illinois Tourism | 8 | | Promotion Fund, created by
Section 12 of the Illinois Promotion | 9 | | Act. The reports shall specify the
purposes for which the | 10 | | disbursements were made and shall contain detailed
amounts of | 11 | | all receipts and disbursements under this Section.
| 12 | | This Section may be cited as the Tourism, Conventions and | 13 | | Other Special
Events Promotion Act of 1967.
| 14 | | (Source: P.A. 87-205; 87-733; 87-895 .)
| 15 | | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
| 16 | | Sec. 8-3-14. Municipal hotel and short-term rental | 17 | | operators' occupation tax. The corporate authorities of any | 18 | | municipality may impose a
tax upon all persons engaged in such | 19 | | municipality in the business of
renting, leasing or letting | 20 | | rooms in a hotel, as defined in "The Hotel
Operators' | 21 | | Occupation Tax Act," or a short-term rental, as defined in the | 22 | | Short-Term Rental Operators' Occupation Tax Act, at a rate not | 23 | | to exceed 6% in the City of East Peoria and in the Village of | 24 | | Morton and 5% in all other municipalities of the gross
rental | 25 | | receipts from such renting, leasing or letting, excluding, |
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| 1 | | however,
from gross rental receipts, the proceeds of such | 2 | | renting, leasing or
letting to permanent residents of that | 3 | | hotel or short-term rental and proceeds from the tax
imposed | 4 | | under subsection (c) of Section 13 of the Metropolitan Pier and
| 5 | | Exposition Authority Act, and may provide for the | 6 | | administration and
enforcement of the tax, and for the | 7 | | collection thereof from the persons
subject to the tax, as the | 8 | | corporate authorities determine to be necessary
or practicable | 9 | | for the effective administration of the tax. The municipality | 10 | | may not impose a tax under this Section if it imposes a tax | 11 | | under Section 8-3-14a.
| 12 | | Persons subject to any tax imposed pursuant to authority
| 13 | | granted by this Section may reimburse themselves for their tax
| 14 | | liability for such tax by separately stating such tax as an
| 15 | | additional charge, which charge may be stated in combination,
| 16 | | in a single amount, with State tax imposed under " The Hotel
| 17 | | Operators' Occupation Tax Act " or the Short-Term Rental | 18 | | Operators' Occupation Tax Act .
| 19 | | Nothing in this Section shall be construed to authorize a
| 20 | | municipality to impose a tax upon the privilege of engaging in
| 21 | | any business which under the constitution of the United States
| 22 | | may not be made the subject of taxation by this State.
| 23 | | Except as otherwise provided in this Division, the amounts | 24 | | collected by any municipality pursuant to this Section shall
be | 25 | | expended by the municipality solely to promote tourism and | 26 | | conventions
within that municipality or otherwise to attract |
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| 1 | | nonresident overnight
visitors to the municipality.
| 2 | | No funds received pursuant to this Section shall be used to | 3 | | advertise for
or otherwise promote new competition in the hotel | 4 | | business.
| 5 | | (Source: P.A. 101-204, eff. 8-2-19.)
| 6 | | (65 ILCS 5/8-3-14a) | 7 | | Sec. 8-3-14a. Municipal hotel or short-term rental use 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 to | 24 | | 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 95. 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
Hotel | 9 | | 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 Hotel | 2 | | 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 of | 6 | | the renting, leasing, or letting to permanent residents of that | 7 | | 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 a | 18 | | weighted vote of Board members representing not less than | 19 | | 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 tax | 2 | | 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 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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| 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, 2020.
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