Full Text of SB3858 101st General Assembly
SB3858 101ST GENERAL ASSEMBLY |
| | 101ST GENERAL ASSEMBLY
State of Illinois
2019 and 2020 SB3858 Introduced 2/14/2020, by Sen. John F. Curran SYNOPSIS AS INTRODUCED: |
| 65 ILCS 5/8-3-14 | from Ch. 24, par. 8-3-14 | 65 ILCS 5/8-3-14a | |
|
Amends the Illinois Municipal Code. Provides that a municipality may expend no more than 75% of the amounts collected from the municipal hotel operators' occupation tax and municipal hotel use tax for the municipality's pension and infrastructure costs.
|
| |
| | | FISCAL NOTE ACT MAY APPLY | |
| | A BILL FOR |
|
| | | SB3858 | | LRB101 20730 AWJ 70407 b |
|
| 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 Sections 8-3-14 and 8-3-14a as follows:
| 6 | | (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
| 7 | | Sec. 8-3-14. Municipal hotel operators' occupation tax. | 8 | | The corporate authorities of any municipality may impose a
tax | 9 | | upon all persons engaged in such municipality in the business | 10 | | of
renting, leasing or letting rooms in a hotel, as defined in | 11 | | "The Hotel
Operators' Occupation Tax Act," at a rate not to | 12 | | exceed 6% in the City of East Peoria and in the Village of | 13 | | Morton and 5% in all other municipalities of the gross
rental | 14 | | receipts from such renting, leasing or letting, excluding, | 15 | | however,
from gross rental receipts, the proceeds of such | 16 | | 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
| 21 | | subject to the tax, as the corporate authorities determine to | 22 | | be necessary
or practicable for the effective administration of | 23 | | the tax. The municipality may not impose a tax under this |
| | | SB3858 | - 2 - | LRB101 20730 AWJ 70407 b |
|
| 1 | | Section if it imposes a tax under Section 8-3-14a.
| 2 | | Persons subject to any tax imposed pursuant to authority
| 3 | | granted by this Section may reimburse themselves for their tax
| 4 | | liability for such tax by separately stating such tax as an
| 5 | | additional charge, which charge may be stated in combination,
| 6 | | in a single amount, with State tax imposed under "The Hotel
| 7 | | Operators' Occupation Tax Act".
| 8 | | Nothing in this Section shall be construed to authorize a
| 9 | | municipality to impose a tax upon the privilege of engaging in
| 10 | | any business which under the constitution of the United States
| 11 | | may not be made the subject of taxation by this State.
| 12 | | Except as otherwise provided in this Division, the amounts | 13 | | collected by any municipality pursuant to this Section shall
be | 14 | | expended by the municipality solely to promote tourism and | 15 | | conventions
within that municipality or otherwise to attract | 16 | | nonresident overnight
visitors to the municipality , except | 17 | | that no more than 75% of the amounts collected may be expended | 18 | | for the municipality's pension and infrastructure costs .
| 19 | | No funds received pursuant to this Section shall be used to | 20 | | advertise for
or otherwise promote new competition in the hotel | 21 | | business.
| 22 | | (Source: P.A. 101-204, eff. 8-2-19.)
| 23 | | (65 ILCS 5/8-3-14a) | 24 | | Sec. 8-3-14a. Municipal hotel use tax. | 25 | | (a) The corporate authorities of any municipality may |
| | | SB3858 | - 3 - | LRB101 20730 AWJ 70407 b |
|
| 1 | | impose a
tax upon the privilege of renting or leasing rooms in | 2 | | a hotel within the municipality at a rate not to exceed 5% of | 3 | | the rental or lease payment. The corporate authorities may | 4 | | provide for the administration and
enforcement of the tax and | 5 | | for the collection thereof from the persons
subject to the tax, | 6 | | as the corporate authorities determine to be necessary
or | 7 | | practical for the effective administration of the tax. | 8 | | (b) Each hotel in the municipality shall collect the tax | 9 | | from the person making the rental or lease payment at the time | 10 | | that the payment is tendered to the hotel. The hotel shall, as | 11 | | trustee, remit the tax to the municipality. | 12 | | (c) The tax authorized under this Section does not apply to | 13 | | any rental or lease payment by a permanent resident of that | 14 | | hotel or to any payment made to any hotel that is subject to | 15 | | the tax
imposed under subsection (c) of Section 13 of the | 16 | | Metropolitan Pier and
Exposition Authority Act. A municipality | 17 | | may not impose a tax under this Section if it imposes a tax | 18 | | under Section 8-3-14. Nothing in this Section may be construed | 19 | | to authorize a
municipality to impose a tax upon the privilege | 20 | | of engaging in
any business that under the Constitution of the | 21 | | United States
may not be made the subject of taxation by this | 22 | | State. | 23 | | (d) Except as otherwise provided in this Division, the | 24 | | moneys collected by a municipality under this Section may
be | 25 | | expended solely to promote tourism and conventions
within that | 26 | | municipality or otherwise to attract nonresident overnight
|
| | | SB3858 | - 4 - | LRB101 20730 AWJ 70407 b |
|
| 1 | | visitors to the municipality , except that no more than 75% of | 2 | | the amounts collected may be expended for the municipality's | 3 | | pension and infrastructure costs . No moneys received under this | 4 | | Section may be used to advertise for
or otherwise promote new | 5 | | competition in the hotel business. | 6 | | (e) As used in this Section, "hotel" has the meaning set | 7 | | forth in Section 2 of the Hotel
Operators' Occupation Tax Act.
| 8 | | (Source: P.A. 101-204, eff. 8-2-19.)
|
|