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90_HB1040
35 ILCS 145/9 from Ch. 120, par. 481b.39
Amends the Hotel Operators' Occupation Tax Act. Exempts
from the tax imposed under the Act the renting, leasing, or
letting of rooms in a hotel to an organization chartered by
the United States Congress to provide disaster relief
services when the rooms are rented on behalf of its personnel
who are providing disaster relief services or when the rooms
are rented for the benefit of victims of a natural or
man-made disaster. Effective immediately.
LRB9003898KDks
LRB9003898KDks
1 AN ACT to amend the Hotel Operators' Occupation Tax Act
2 by changing Section 9.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Hotel Operators' Occupation Tax Act is
6 amended by changing Section 9 as follows:
7 (35 ILCS 145/9) (from Ch. 120, par. 481b.39)
8 Sec. 9. Exemptions. The tax imposed under this Act does
9 not apply to the following:
10 (1) Persons engaged in the business of renting, leasing
11 or letting rooms in a hotel only to permanent residents are
12 exempt from the provisions of this Act.
13 (2) The renting, leasing, or letting of rooms in a hotel
14 to an organization chartered by the United States Congress to
15 provide disaster relief services when the rooms are rented on
16 behalf of its personnel who are providing relief services or
17 when the rooms are rented for the benefit of victims of a
18 natural or man-made disaster.
19 (Source: Laws 1961, p. 1728.)
20 Section 99. Effective date. This Act takes effect upon
21 becoming law.