Full Text of HB3629 98th General Assembly
HB3629 98TH GENERAL ASSEMBLY |
| | 98TH GENERAL ASSEMBLY
State of Illinois
2013 and 2014 HB3629 Introduced , by Rep. Joe Sosnowski SYNOPSIS AS INTRODUCED: |
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55 ILCS 5/5-1030 | from Ch. 34, par. 5-1030 |
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Amends the Counties Code, if and only if Senate Bill 1859 of the 98th General Assembly, as introduced in the Senate, becomes law. Provides that a Tourism Facility Board shall be comprised of a representative from the county and from each municipality within the county (rather than each municipality that has approved the imposition of the tax). Effective immediately.
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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. If and only if Senate Bill 1859 of the 98th | 5 | | General Assembly, as introduced in the Senate, becomes law, | 6 | | then the Counties Code is amended by changing Section 5-1030 as | 7 | | follows:
| 8 | | (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
| 9 | | Sec. 5-1030. Hotel rooms, tax on gross rental receipts. | 10 | | (a) The
corporate authorities of any county may by
| 11 | | ordinance impose a tax upon all persons engaged in such county | 12 | | in the
business of renting, leasing or letting rooms in a hotel | 13 | | which is not
located within a city, village, or incorporated | 14 | | town that imposes a tax
under Section 8-3-14 of the Illinois | 15 | | Municipal Code, as defined in "The
Hotel Operators' Occupation | 16 | | Tax Act", at a rate not to exceed 5% of the
gross rental | 17 | | receipts from such renting, leasing or letting, excluding,
| 18 | | however, from gross rental receipts, the proceeds of such | 19 | | renting,
leasing or letting to permanent residents of that | 20 | | hotel, and may provide
for the administration and enforcement | 21 | | of the tax, and for the
collection thereof from the persons | 22 | | subject to the tax, as the corporate
authorities determine to | 23 | | be necessary or practicable for the effective
administration of |
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| 1 | | the tax.
| 2 | | (b) With the consent of municipalities representing at | 3 | | least 67% of the population of Winnebago County, as determined | 4 | | by the 2010 federal decennial census and as expressed by | 5 | | resolution of the corporate authorities of those | 6 | | municipalities, the county board of Winnebago County may, by | 7 | | ordinance, impose a tax upon all persons engaged in the county | 8 | | in the business of renting, leasing, or letting rooms in a | 9 | | hotel that imposes a tax under Section 8-3-14 of the Illinois | 10 | | Municipal Code, as defined in "The Hotel Operators' Occupation | 11 | | Tax Act", at a rate not to exceed 2% of the gross rental | 12 | | receipts from renting, leasing, or letting, excluding, | 13 | | however, from gross rental receipts, the proceeds of the | 14 | | renting, leasing, or letting to permanent residents of that | 15 | | hotel, and may provide for the administration and enforcement | 16 | | of the tax, and for the collection thereof from the persons | 17 | | subject to the tax, as the county board determines to be | 18 | | necessary or practicable for the effective administration of | 19 | | the tax. The tax shall be instituted on a county-wide basis and | 20 | | shall be in addition to any tax imposed by this or any other | 21 | | provision of law. The revenue generated under this subsection | 22 | | shall be accounted for and segregated from all other funds of | 23 | | the county and shall be utilized solely for either: (1) | 24 | | encouraging, supporting, marketing, constructing, or | 25 | | operating, either directly by the county or through other | 26 | | taxing bodies within the county, sports, arts, or other |
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| 1 | | entertainment or tourism facilities or programs for the purpose | 2 | | of promoting tourism, competitiveness, job growth, and for the | 3 | | general health and well-being of the citizens of the county; or | 4 | | (2) payment towards debt services on bonds issued for the | 5 | | purposes set forth in this subsection. | 6 | | (c) A Tourism Facility Board shall be established, | 7 | | comprised of a representative from the county and from each | 8 | | municipality within the county that has approved the imposition | 9 | | of the tax under subsection (b) of this Section . | 10 | | (1) A Board member's vote is weighted based on the | 11 | | municipality's population relative to the population of | 12 | | the county, with the county representing the population | 13 | | within unincorporated areas of the county. Representatives | 14 | | from the Rockford Park District and Rockford Area | 15 | | Convention and Visitors Bureau shall serve as ex-officio | 16 | | members with no voting rights. | 17 | | (2) The Board must meet not less frequently than once | 18 | | per year to direct the use of revenues collected from the | 19 | | tax imposed under subsection (b) of this Section that are | 20 | | not already directed for use pursuant to an | 21 | | intergovernmental agreement between the county and another | 22 | | entity represented on the Board, including the ex-officio | 23 | | members, and for any other reason the Board deems | 24 | | necessary. Affirmative actions of the Board shall require a | 25 | | weighted vote of Board members representing not less than | 26 | | 67% of the population of the county. |
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| 1 | | (3) The Board shall not be a separate unit of local | 2 | | government, shall have no paid staff, and members of the | 3 | | Board shall receive no compensation or reimbursement of | 4 | | expenses from proceeds of the tax imposed under subsection | 5 | | (b) of this Section. | 6 | | (d) Persons subject to any tax imposed pursuant to | 7 | | authority granted by
this Section may reimburse themselves for | 8 | | their tax liability for such
tax by separately stating such tax | 9 | | as an additional charge, which charge
may be stated in | 10 | | combination, in a single amount, with State tax imposed
under | 11 | | "The Hotel Operators' Occupation Tax Act".
| 12 | | Nothing in this Section shall be construed to authorize a | 13 | | county to
impose a tax upon the privilege of engaging in any | 14 | | business which under
the Constitution of the United States may | 15 | | not be made the subject of
taxation by this State.
| 16 | | An ordinance or resolution imposing a tax hereunder or | 17 | | effecting a
change in the rate thereof shall be effective on | 18 | | the first day of the
calendar month next following its passage | 19 | | and required publication.
| 20 | | The amounts collected by any county pursuant to this | 21 | | Section shall be
expended to promote tourism; conventions; | 22 | | expositions; theatrical,
sports and cultural activities within | 23 | | that county or otherwise to attract
nonresident overnight | 24 | | visitors to the county.
| 25 | | Any county may agree with any unit of local government, | 26 | | including any
authority defined as a metropolitan exposition, |
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| 1 | | auditorium and office
building authority, fair and exposition | 2 | | authority, exposition and
auditorium authority, or civic | 3 | | center authority created pursuant to
provisions of Illinois law | 4 | | and the territory of which unit of local
government or | 5 | | authority is co-extensive with or wholly within such
county, to | 6 | | impose and collect for a period not to exceed 40 years, any
| 7 | | portion or all of the tax authorized pursuant to this Section | 8 | | and to
transmit such tax so collected to such unit of local | 9 | | government or
authority. The amount so paid shall be expended | 10 | | by any such unit of
local government or authority for the | 11 | | purposes for which such tax is
authorized. Any such agreement | 12 | | must be authorized by resolution or
ordinance, as the case may | 13 | | be, of such county and unit of local
government or authority, | 14 | | and such agreement may provide for the
irrevocable imposition | 15 | | and collection of said tax at such rate, or
amount as limited | 16 | | by a given rate, as may be agreed upon for the full
period of | 17 | | time set forth in such agreement; and such agreement may
| 18 | | further provide for any other terms as deemed necessary or | 19 | | advisable by
such county and such unit of local government or | 20 | | authority. Any such
agreement shall be binding and enforceable | 21 | | by either party to such
agreement. Such agreement entered into | 22 | | pursuant to this Section shall
not in any event constitute an | 23 | | indebtedness of such county subject to
any limitation imposed | 24 | | by statute or otherwise.
| 25 | | (Source: P.A. 86-962; 09800SB1859eng.)
| 26 | | Section 99. Effective date. This Act takes effect upon |
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| 1 | | becoming law.
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