Full Text of HB5262 94th General Assembly
HB5262 94TH GENERAL ASSEMBLY
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94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006 HB5262
Introduced 1/25/2006, by Rep. Renee Kosel SYNOPSIS AS INTRODUCED: |
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35 ILCS 145/2 |
from Ch. 120, par. 481b.32 |
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Amends the Hotel Operators' Occupation Tax Act. Provides that the term "hotel" includes a facility advertised and operated exclusively as a romantic getaway by an entity operating as a private club that provides, for a consideration, living quarters, sleeping, or housekeeping accommodations to its members.
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| FISCAL NOTE ACT MAY APPLY | |
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A BILL FOR
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HB5262 |
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LRB094 16397 RSP 51653 b |
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| AN ACT concerning revenue.
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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 Hotel Operators' Occupation Tax Act is | 5 |
| amended by changing Section 2 as follows:
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| (35 ILCS 145/2) (from Ch. 120, par. 481b.32)
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| Sec. 2. As used in this Act, unless the context otherwise | 8 |
| requires:
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| (1) "Hotel" means any building or buildings in which a | 10 |
| person
the public may,
for a consideration, obtain living | 11 |
| quarters or , sleeping or housekeeping
accommodations. The | 12 |
| term includes inns, motels, tourist homes or courts,
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| lodging houses, rooming houses , and apartment houses. The | 14 |
| term also includes a facility advertised and operated as a | 15 |
| romantic getaway by an entity operating as a private club | 16 |
| that provides, for a consideration, living quarters, | 17 |
| sleeping, or housekeeping accommodations to its members.
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| (2) "Operator" means any person operating a hotel.
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| (3) "Occupancy" means the use or possession, or the | 20 |
| right to the use
or possession, of any room or rooms in a | 21 |
| hotel for any purpose, or the
right to the use or | 22 |
| possession of the furnishings or to the services and
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| accommodations accompanying the use and possession of the | 24 |
| room or rooms.
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| (4) "Room" or "rooms" means any living quarters, | 26 |
| sleeping or
housekeeping accommodations.
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| (5) "Permanent resident" means any person who occupied | 28 |
| or has the
right to occupy any room or rooms, regardless of | 29 |
| whether or not it is the
same room or rooms, in a hotel for | 30 |
| at least 30 consecutive days.
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| (6) "Rent" or "rental" means the consideration | 32 |
| received for
occupancy, valued in money, whether received |
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HB5262 |
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LRB094 16397 RSP 51653 b |
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| in money or otherwise,
including all receipts, cash, | 2 |
| credits and property or services of any
kind or nature.
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| (7) "Department" means the Department of Revenue.
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| (8) "Person" means any natural individual, firm, | 5 |
| partnership,
association, joint stock company, joint | 6 |
| adventure, public or private
corporation, limited | 7 |
| liability company, or a receiver, executor, trustee,
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| guardian or other representative appointed by order of any | 9 |
| court.
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| (Source: P.A. 87-951; 88-480.)
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