Full Text of HB3729 096th General Assembly
HB3729eng 96TH GENERAL ASSEMBLY
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HB3729 Engrossed |
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LRB096 09408 RLJ 19565 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 Illinois Municipal Code is amended by | 5 |
| 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. Municipal hotel operators' occupation tax. | 8 |
| (a) The corporate authorities of any municipality may | 9 |
| impose a
tax upon all persons engaged in such municipality in | 10 |
| the business of
renting, leasing or letting rooms in a hotel, | 11 |
| as defined in "The Hotel
Operators' Occupation Tax Act," at a | 12 |
| rate not to exceed 6% in the City of East Peoria and in the | 13 |
| Village of Morton and 5% in all other municipalities of the | 14 |
| gross
rental receipts from such renting, leasing or letting, | 15 |
| excluding, however,
from gross rental receipts, the proceeds of | 16 |
| such renting, leasing or
letting to permanent residents of that | 17 |
| hotel and proceeds from the tax
imposed under subsection (c) of | 18 |
| Section 13 of the Metropolitan Pier and
Exposition Authority | 19 |
| Act, and may provide for the administration and
enforcement of | 20 |
| the tax, and for the collection thereof from the persons
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| subject to the tax, as the corporate authorities determine to | 22 |
| be necessary
or practicable for the effective administration of | 23 |
| the tax.
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HB3729 Engrossed |
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LRB096 09408 RLJ 19565 b |
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| (b) Persons subject to any tax imposed pursuant to | 2 |
| authority
granted by this Section may reimburse themselves for | 3 |
| their tax
liability for such tax by separately stating such tax | 4 |
| as an
additional charge, which charge may be stated in | 5 |
| combination,
in a single amount, with State tax imposed under | 6 |
| "The Hotel
Operators' Occupation Tax Act".
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| (c) Nothing in this Section shall be construed to authorize | 8 |
| a
municipality to impose a tax upon the privilege of engaging | 9 |
| in
any business which under the constitution of the United | 10 |
| States
may not be made the subject of taxation by this State.
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| (d) Except as provided in subsection (e), the The amounts | 12 |
| collected by any municipality pursuant to this Section shall
be | 13 |
| expended by the municipality solely to promote tourism and | 14 |
| conventions
within that municipality or otherwise to attract | 15 |
| nonresident overnight
visitors to the municipality.
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| (e) In a county with a population of 3,000,000 or more | 17 |
| inhabitants, any city that has a local tourism and convention | 18 |
| bureau, certified by the State prior to January 1, 1991, that | 19 |
| is a department of the city staffed with at least one full-time | 20 |
| paid employee of the city whose sole function is to promote | 21 |
| tourism development within the bureau's designated service | 22 |
| area may expend the amounts collected pursuant to this Section | 23 |
| for any municipal purpose including, but not limited to, | 24 |
| promoting tourism and conventions within the city. | 25 |
| (f) No funds received pursuant to this Section shall be | 26 |
| used to advertise for
or otherwise promote new competition in |
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HB3729 Engrossed |
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LRB096 09408 RLJ 19565 b |
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| the hotel business.
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| (Source: P.A. 95-967, eff. 9-23-08.)
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