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90_SB0723
35 ILCS 145/6 from Ch. 120, par. 481b.36
Amends the Hotel Operators' Occupation Tax Act. Provides
that deposits into the Local Tourism Fund shall not exceed
$11,000,000 in FY98 and $11,000,000 plus 10% of the growth in
the tax per year for each fiscal year thereafter. Effective
immediately.
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LRB9001834KDcc
1 AN ACT to amend the Hotel Operators' Occupation Tax Act
2 by changing Section 6.
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 6 as follows:
7 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
8 Sec. 6. Except as provided hereinafter in this Section,
9 on or before the last day of each calendar month, every
10 person engaged in the business of renting, leasing or letting
11 rooms in a hotel in this State during the preceding calendar
12 month shall file a return with the Department, stating:
13 1. The name of the operator;
14 2. His residence address and the address of his
15 principal place of business and the address of the
16 principal place of business (if that is a different
17 address) from which he engages in the business of
18 renting, leasing or letting rooms in a hotel in this
19 State;
20 3. Total amount of rental receipts received by him
21 during the preceding calendar month from renting, leasing
22 or letting rooms during such preceding calendar month;
23 4. Total amount of rental receipts received by him
24 during the preceding calendar month from renting, leasing
25 or letting rooms to permanent residents during such
26 preceding calendar month;
27 5. Total amount of other exclusions from gross
28 rental receipts allowed by this Act;
29 6. Gross rental receipts which were received by him
30 during the preceding calendar month and upon the basis of
31 which the tax is imposed;
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1 7. The amount of tax due;
2 8. Such other reasonable information as the
3 Department may require.
4 If the operator's average monthly tax liability to the
5 Department does not exceed $200, the Department may authorize
6 his returns to be filed on a quarter annual basis, with the
7 return for January, February and March of a given year being
8 due by April 30 of such year; with the return for April, May
9 and June of a given year being due by July 31 of such year;
10 with the return for July, August and September of a given
11 year being due by October 31 of such year, and with the
12 return for October, November and December of a given year
13 being due by January 31 of the following year.
14 If the operator's average monthly tax liability to the
15 Department does not exceed $50, the Department may authorize
16 his returns to be filed on an annual basis, with the return
17 for a given year being due by January 31 of the following
18 year.
19 Such quarter annual and annual returns, as to form and
20 substance, shall be subject to the same requirements as
21 monthly returns.
22 Notwithstanding any other provision in this Act
23 concerning the time within which an operator may file his
24 return, in the case of any operator who ceases to engage in a
25 kind of business which makes him responsible for filing
26 returns under this Act, such operator shall file a final
27 return under this Act with the Department not more than 1
28 month after discontinuing such business.
29 Where the same person has more than 1 business registered
30 with the Department under separate registrations under this
31 Act, such person shall not file each return that is due as a
32 single return covering all such registered businesses, but
33 shall file separate returns for each such registered
34 business.
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1 In his return, the operator shall determine the value of
2 any consideration other than money received by him in
3 connection with the renting, leasing or letting of rooms in
4 the course of his business and he shall include such value in
5 his return. Such determination shall be subject to review
6 and revision by the Department in the manner hereinafter
7 provided for the correction of returns.
8 Where the operator is a corporation, the return filed on
9 behalf of such corporation shall be signed by the president,
10 vice-president, secretary or treasurer or by the properly
11 accredited agent of such corporation.
12 The person filing the return herein provided for shall,
13 at the time of filing such return, pay to the Department the
14 amount of tax herein imposed. The operator filing the return
15 under this Section shall, at the time of filing such return,
16 pay to the Department the amount of tax imposed by this Act
17 less a discount of 2.1% or $25 per calendar year, whichever
18 is greater, which is allowed to reimburse the operator for
19 the expenses incurred in keeping records, preparing and
20 filing returns, remitting the tax and supplying data to the
21 Department on request.
22 There shall be deposited in the Build Illinois Fund in
23 the State Treasury for each State fiscal year 40% of the
24 amount of total net proceeds from the tax imposed by
25 subsection (a) of Section 3. Of the remaining 60%, $5,000,000
26 shall be deposited in the Illinois Sports Facilities Fund and
27 credited to the Subsidy Account each fiscal year by making
28 monthly deposits in the amount of 1/8 of $5,000,000 plus
29 cumulative deficiencies in such deposits for prior months,
30 and an additional $8,000,000 shall be deposited in the
31 Illinois Sports Facilities Fund and credited to the Advance
32 Account each fiscal year by making monthly deposits in the
33 amount of 1/8 of $8,000,000 plus any cumulative deficiencies
34 in such deposits for prior months. (The deposits of the
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1 additional $8,000,000 during each fiscal year shall be
2 treated as advances of funds to the Illinois Sports
3 Facilities Authority for its corporate purposes to the extent
4 paid to the Authority or its trustee and shall be repaid into
5 the General Revenue Fund in the State Treasury by the State
6 Treasurer on behalf of the Authority solely from collections
7 of the tax imposed by the Authority pursuant to Section 19 of
8 the Illinois Sports Facilities Act, as amended.)
9 Of the remaining 60% of the amount of total net proceeds
10 from the tax imposed by subsection (a) of Section 3 after all
11 required deposits in the Illinois Sports Facilities Fund, the
12 amount appropriated, not to exceed $11,000,000 in $8,000,000
13 each fiscal year 1998 and $11,000,000 plus 10% of the growth
14 in these taxes during the previous year for each fiscal year
15 thereafter, shall be deposited in the Local Tourism Fund by
16 making monthly deposits in the amount of 1/12 of $8,000,000
17 or 1/12 of the amount appropriated for purposes authorized by
18 Section 46.6a of the Civil Administrative Code of Illinois in
19 the Local Tourism Fund.
20 After making all these deposits, all other proceeds of
21 the tax imposed under subsection (a) of Section 3 shall be
22 deposited in the General Revenue Fund in the State Treasury.
23 All moneys received by the Department from the additional tax
24 imposed under subsection (b) of Section 3 shall be deposited
25 into the Build Illinois Fund in the State Treasury.
26 The Department may, upon separate written notice to a
27 taxpayer, require the taxpayer to prepare and file with the
28 Department on a form prescribed by the Department within not
29 less than 60 days after receipt of the notice an annual
30 information return for the tax year specified in the notice.
31 Such annual return to the Department shall include a
32 statement of gross receipts as shown by the operator's last
33 State income tax return. If the total receipts of the
34 business as reported in the State income tax return do not
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1 agree with the gross receipts reported to the Department for
2 the same period, the operator shall attach to his annual
3 information return a schedule showing a reconciliation of the
4 2 amounts and the reasons for the difference. The operator's
5 annual information return to the Department shall also
6 disclose pay roll information of the operator's business
7 during the year covered by such return and any additional
8 reasonable information which the Department deems would be
9 helpful in determining the accuracy of the monthly, quarterly
10 or annual tax returns by such operator as hereinbefore
11 provided for in this Section.
12 If the annual information return required by this Section
13 is not filed when and as required the taxpayer shall be
14 liable for a penalty in an amount determined in accordance
15 with Section 3-4 of the Uniform Penalty and Interest Act
16 until such return is filed as required, the penalty to be
17 assessed and collected in the same manner as any other
18 penalty provided for in this Act.
19 The chief executive officer, proprietor, owner or highest
20 ranking manager shall sign the annual return to certify the
21 accuracy of the information contained therein. Any person
22 who willfully signs the annual return containing false or
23 inaccurate information shall be guilty of perjury and
24 punished accordingly. The annual return form prescribed by
25 the Department shall include a warning that the person
26 signing the return may be liable for perjury.
27 The foregoing portion of this Section concerning the
28 filing of an annual information return shall not apply to an
29 operator who is not required to file an income tax return
30 with the United States Government.
31 (Source: P.A. 87-205; 88-194; 88-465; 88-670, eff. 12-2-94.)
32 Section 99. Effective date. This Act takes effect upon
33 becoming law.