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90_SB0723eng
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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1 AN ACT in relation to tourism promotion, amending named
2 Acts.
3 Be it enacted by the People of the State of Illinois,
4 represented in the General Assembly:
5 Section 5. The Civil Administrative Code of Illinois is
6 amended by changing Sections 46.6a, 46.6c, and 46.30a as
7 follows:
8 (20 ILCS 605/46.6a) (from Ch. 127, par. 46.6a)
9 Sec. 46.6a. (1) To establish a grant program for local
10 tourism and convention bureaus. The Department will develop
11 and implement a program for the use of funds, as authorized
12 under this Act, by local tourism and convention bureaus. For
13 the purposes of this Act, bureaus eligible to receive funds
14 are defined as those bureaus in legal existence as of January
15 1, 1985, which are either a unit of local government or
16 incorporated as a not-for-profit organization, are affiliated
17 with one or more municipality or county, and employ one full
18 time staff person whose purpose is to promote tourism. Each
19 bureau receiving funds under this Act will be certified by
20 the Department as the designated recipient to serve an area
21 of the State. These funds may not be used in support of the
22 Chicago Worlds Fair.
23 (2) To distribute grants to local tourism and convention
24 bureaus from appropriations made from the Local Tourism Fund
25 for that purpose. Of the amounts appropriated annually to the
26 Department for expenditure under this Section, 1/3 of such
27 monies shall be used for grants to convention and tourism
28 bureaus in cities with a population greater than 500,000. The
29 remaining 2/3 of the annual appropriation shall be used for
30 grants to such bureaus in the remainder of the State, in
31 accordance with a formula based upon the population served.
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1 The Department may reserve up to 10% of such remaining 2/3 of
2 the total funds appropriated to conduct audits of grants, to
3 provide incentive funds to those bureaus which will conduct
4 promotional activities designed to further the Department's
5 statewide advertising campaign, to fund special statewide
6 promotional activities, and to fund promotional activities
7 which support an increased use of the State's parks or
8 historic sites.
9 (Source: P.A. 88-465.)
10 (20 ILCS 605/46.6c) (from Ch. 127, par. 46.6c)
11 Sec. 46.6c. The Department may, subject to
12 appropriation, provide contractual funding from the Tourism
13 Promotion Fund for the administrative costs of 4
14 not-for-profit Regional Tourism Development organizations
15 Councils that assist the Department in developing promoting
16 tourism throughout a multi-county geographical area
17 designated by the Department. Regional Tourism Development
18 organizations Councils receiving funds under this Section may
19 be required by the Department to submit to audits of
20 contracts awarded by the Department to determine whether the
21 Regional Tourism Development organization Council has
22 performed all contractual obligations under those contracts.
23 Every employee of a Regional Tourism Development organization
24 Council receiving funds under this Section shall disclose to
25 its governing board and to the Department any economic
26 interest that employee may have in any entity with which the
27 Regional Tourism Development organization Council has
28 contracted with or to which the Regional Tourism Development
29 organization Council has granted funds.
30 (Source: P.A. 86-1481.)
31 (20 ILCS 605/46.30a) (from Ch. 127, par. 46.30a)
32 Sec. 46.30a. To establish, levy, and collect fees and
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1 charges and accept gifts, grants and awards from other
2 governmental entities, for profit organizations, and
3 nonprofit associations in association with or as
4 consideration for the provision of various promotional
5 products and services through its tourism, films production
6 promotion, and international business promotion programs.
7 The Director may establish and collect nominal charges for
8 premiums and other promotional materials produced or acquired
9 as part of the Department's activities authorized under the
10 Illinois Promotion Act from individuals and not-for-profit
11 organizations intending to use such premiums and promotional
12 materials for purposes consistent with the provisions of the
13 Illinois Promotion Act, provided, however, that other State
14 agencies shall be charged no more than the cost of the
15 premium or promotional material to the Department.
16 The Director may collect cost reimbursement monies from
17 films and media production entities for police and related
18 production security services in amounts determined by the
19 provider of such security services and agreed to by the
20 production entity. Such reimbursements shall only result
21 from the agreed costs of planned police and security services
22 to be rendered to film and media production sites in the
23 State of Illinois.
24 The Director may establish and collect cost-sharing
25 assessments and fees and accept gifts, grants, and awards
26 from private businesses, trade associations, other
27 governmental entities and individuals desiring to participate
28 in and support the development and conduct of overseas trade,
29 catalog, and distributor shows and activities and to purchase
30 informational materials to foster export sales of Illinois
31 products and services as part of the Department's
32 international business programs. All money received pursuant
33 to this Section shall be deposited in the International and
34 Promotional Fund within the State treasury which is hereby
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1 created; monies within such Fund shall be appropriated only
2 for expenditure pursuant to this Section.
3 (Source: P.A. 86-813; 87-1177.)
4 Section 10. The Illinois Promotion Act is amended by
5 changing Sections 4, 4a, 5, 6, and 8 as follows:
6 (20 ILCS 665/4) (from Ch. 127, par. 200-24)
7 Sec. 4. The Department shall have the following powers:
8 (a) To formulate a program for the promotion of tourism
9 and the film industry in the State of Illinois, including the
10 promotion of our State Parks, fishing and hunting areas,
11 historical shrines, vacation regions and areas of historic or
12 scenic interest;
13 (b) To cooperate with civic groups and local, state and
14 Federal departments and agencies, and agencies and
15 departments of other states in encouraging educational
16 tourism and developing programs therefor;
17 (c) To publish tourist promotional material such as
18 brochures and booklets;
19 (d) To promote tourism in Illinois by articles and
20 advertisements in magazines, newspapers and travel
21 publications and by establishing promotional exhibitions at
22 fairs, travel shows, and similar exhibitions;
23 (e) To establish and maintain travel offices at major
24 points of entry to the State;
25 (f) To recommend legislation relating to the
26 encouragement of tourism in Illinois;
27 (g) To assist municipalities or local promotion groups in
28 developing new tourist attractions including but not limited
29 to feasibility studies and analyses, research and
30 development, and management and marketing planning for such
31 new tourist attractions.
32 (h) To do such other acts as shall, in the judgment of
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1 the Department, be necessary and proper in fostering and
2 promoting tourism in the State of Illinois.
3 (i) To implement a program of matching grants to
4 counties, municipalities or local promotion groups and loans
5 to for-profit businesses for the development or improvement
6 of tourism attractions in Illinois under the terms and
7 conditions provided in this Act.
8 (j) To expend funds from the International and
9 Promotional Fund, subject to appropriation, on any activity
10 authorized under this Act.
11 (Source: P.A. 85-399.)
12 (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
13 Sec. 4a. Funds.
14 (1) As soon as possible after the first day of each
15 month, beginning July 1, 1978 and ending June 30, 1997, upon
16 certification of the Department of Revenue, the Comptroller
17 shall order transferred and the Treasurer shall transfer from
18 the General Revenue Fund to a special fund in the State
19 Treasury, to be known as the "Tourism Promotion Fund", an
20 amount equal to 10% of the net revenue realized from "The
21 Hotel Operators' Occupation Tax Act", as now or hereafter
22 amended, plus an amount equal to 10% of the net revenue
23 realized from any tax imposed under Section 4.05 of the
24 Chicago World's Fair - 1992 Authority Act, as now or
25 hereafter amended, during the preceding month. Net revenue
26 realized for a month shall be the revenue collected by the
27 State pursuant to that Act during the previous month less the
28 amount paid out during that same month as refunds to
29 taxpayers for overpayment of liability under that Act.
30 All moneys deposited in the Tourism Promotion Fund
31 pursuant to this subsection are allocated to the Department
32 for utilization, as appropriated, in the performance of its
33 powers under Section 4.
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1 As soon as possible after the first day of each month,
2 beginning July 1, 1997, upon certification of the Department
3 of Revenue, the Comptroller shall order transferred and the
4 Treasurer shall transfer from the General Revenue Fund to the
5 Tourism Promotion Fund an amount equal to 13% of the net
6 revenue realized from the Hotel Operators' Occupation Tax Act
7 plus an amount equal to 13% of the net revenue realized from
8 any tax imposed under Section 4.05 of the Chicago World's
9 Fair-1992 Authority Act during the preceding month. "Net
10 revenue realized for a month" means the revenue collected by
11 the State under that Act during the previous month less the
12 amount paid out during that same month as refunds to
13 taxpayers for overpayment of liability under that Act.
14 (1.1) (Blank). In addition to the transfers provided
15 under subsection (1) of this Section, as soon as possible
16 after the first day of each month, beginning July 1, 1993,
17 upon certification of the Department of Revenue, the
18 Comptroller shall order transferred and the Treasurer shall
19 transfer from the General Revenue Fund to the Tourism
20 Promotion Fund an amount equal to the following specified
21 percentages of the net revenue realized from the Hotel
22 Operators' Occupation Tax Act during the previous month:
23 during State fiscal year 1994, 1%; during fiscal year 1995,
24 2%; and during fiscal year 1996 and thereafter, 3%. "Net
25 revenue" realized for a month shall mean the revenue
26 collected by the State under that Act during the month less
27 the amount paid out during that same month as refunds to
28 taxpayers for overpayment of liability under that Act.
29 All moneys transferred into the Tourism Promotion Fund
30 under this subsection (1.1) are allocated to the Department
31 for utilization, as appropriated, in the performance of its
32 powers under Section 4.
33 (2) (Blank). On the first day of fiscal year 1993, or as
34 soon thereafter as may be practicable, the Comptroller shall
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1 order the transfer and the Treasurer shall transfer
2 $4,300,000, from the General Revenue Fund to the Tourism
3 Promotion Fund in the State Treasury. On January 15, 1993,
4 or as soon thereafter as may be practical, the Comptroller
5 shall order the transfer and the Treasurer shall transfer
6 from the General Revenue Fund to the Tourism Promotion Fund
7 in the State Treasury the sum of $5,700,000 or so much as may
8 be necessary so that the total amount transferred from the
9 General Revenue Fund to the Tourism Promotion Fund for fiscal
10 year 1993 equals the greater of $10,000,000 or the amount of
11 the fiscal year 1993 appropriation to the Department of
12 Commerce and Community Affairs to advertise and promote
13 tourism throughout Illinois under this subsection (2).
14 On the first day of fiscal year 1994 and each fiscal year
15 thereafter, or as soon thereafter as may be practical, the
16 Comptroller shall order the transfer and the Treasurer shall
17 transfer from the General Revenue Fund to the Tourism
18 Promotion Fund in the State Treasury the greater of
19 $10,000,000 or the amount of the fiscal year appropriation to
20 the Department of Commerce and Community Affairs to advertise
21 and promote tourism throughout Illinois under this subsection
22 (2).
23 As soon as possible after the first day of each month,
24 beginning July 1, 1997, upon certification of the Department
25 of Revenue, the Comptroller shall order transferred and the
26 Treasurer shall transfer from the General Revenue Fund to the
27 Tourism Promotion Fund an amount equal to 8% of the net
28 revenue realized from the Hotel Operators' Occupation Tax
29 plus an amount equal to 8% of the net revenue realized from
30 any tax imposed under Section 4.05 of the Chicago World's
31 Fair-1992 Authority Act during the preceding month. "Net
32 revenue realized for a month" means the revenue collected by
33 the State under that Act during the previous month less the
34 amount paid out during that same month as refunds to
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1 taxpayers for overpayment of liability under that Act.
2 All monies deposited in the Tourism Promotion Fund under
3 this subsection (2) shall be used solely as provided in this
4 subsection to advertise and promote tourism throughout
5 Illinois. Appropriations of monies deposited in the Tourism
6 Promotion Fund pursuant to this subsection (2) shall be used
7 solely for advertising to promote tourism, including but not
8 limited to advertising production and direct advertisement
9 costs, but shall not be used to employ any additional staff,
10 finance any individual event, or lease, rent or purchase any
11 physical facilities. The Department shall coordinate its
12 advertising under this subsection (2) with other public and
13 private entities in the State engaged in similar promotion
14 activities. Print or electronic media production made
15 pursuant to this subsection (2) for advertising promotion
16 shall not contain or include the physical appearance of or
17 reference to the name or position of any public officer.
18 "Public officer" means a person who is elected to office
19 pursuant to statute, or who is appointed to an office which
20 is established, and the qualifications and duties of which
21 are prescribed, by statute, to discharge a public duty for
22 the State or any of its political subdivisions.
23 (Source: P.A. 87-838; 87-860; 87-1248; 88-465.)
24 (20 ILCS 665/5) (from Ch. 127, par. 200-25)
25 Sec. 5. The Department is authorized to make grants to
26 counties, municipalities and local promotion groups and to
27 assist such counties, municipalities and local promotion
28 groups in their promotional activities.
29 Before any such grant may be made the county,
30 municipality or local promotion group, pursuant to an order,
31 resolution, ordinance or other appropriate action of its
32 governing body, must make application to the Department for
33 such grant, setting forth the studies, surveys and
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1 investigations proposed to be made and other promotional
2 activities proposed to be undertaken. The application shall
3 further state, under oath or affirmation, with evidence
4 thereof satisfactory to the Department, the amount of funds
5 held by, committed to or subscribed to, and proposed to be
6 expended by, the applicant for the purposes herein described
7 and the amount of the grant for which application is made.
8 The Department shall make grants from funds transferred
9 into the Tourism Promotion Fund under subsection (1) of
10 Section 4a only to match funds appropriated or otherwise
11 allocated by counties, municipalities and local promotion
12 groups subsequent to the effective date of this Act. The
13 Department shall make grants from funds transferred into the
14 Tourism Promotion Fund under subsection (1) (1.1) of Section
15 4a only to match funds from sources in the private sector.
16 (Source: P.A. 88-465.)
17 (20 ILCS 665/6) (from Ch. 127, par. 200-26)
18 Sec. 6. The Department, after review of the application
19 and if satisfied that the program and proposed expenditures
20 of the applicant appear to be in accord with the purposes of
21 this Act, shall grant to such applicant an amount not to
22 exceed:
23 (i) in the case of grant funds transferred into the
24 Tourism Promotion Fund under subsection (1) of Section
25 4a, 60% of the entire amount of such expenditures; and
26 (ii) in the case of grant funds transferred into
27 the Tourism Promotion Fund under subsection (1) (1.1) of
28 Section 4a to match funds from sources in the private
29 sector, 50% of the entire amount of the proposed
30 expenditures.
31 (Source: P.A. 88-465.)
32 (20 ILCS 665/8) (from Ch. 127, par. 200-28)
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1 Sec. 8. Allocation of appropriations.
2 (1) Amounts transferred under subsection (1) of Section
3 4a that are appropriated from the Tourism Promotion Fund to
4 the Department for the purpose of making grants under
5 Sections 5 and 6 of this Act shall be allocated by the
6 Department as follows:
7 (a) 62.5% to local promotion groups,
8 municipalities, and counties not wholly or partially
9 within any county of more than 1 million population;
10 (b) 37.5% to local promotion groups,
11 municipalities, and counties wholly or partially within
12 any county of more than 1 million population.
13 However, if sufficient local funds cannot be raised to
14 match the allocation made under either paragraph (a) or (b)
15 of this subsection, such appropriations may be reallocated,
16 in whole or in part, to any applicant or applicants able to
17 qualify for a grant or may be used by the Department to
18 promote the tourist attractions of the State of Illinois as a
19 whole.
20 (2) Amounts transferred under subsection (1) (1.1) of
21 Section 4a that are appropriated from the Tourism Promotion
22 Fund to the Department for the purpose of making grants under
23 Sections 5 and 6 of this Act to match funds from the private
24 sector may be used by the Department in any county of this
25 State.
26 (Source: P.A. 88-465.)
27 Section 15. The State Finance Act is amended by changing
28 Section 8.25 as follows:
29 (30 ILCS 105/8.25) (from Ch. 127, par. 144.25)
30 Sec. 8.25. Build Illinois Fund; uses.
31 (A) All moneys in the Build Illinois Fund shall be
32 transferred, appropriated, and used only for the purposes
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1 authorized by and subject to the limitations and conditions
2 prescribed by this Section. There are established the
3 following accounts in the Build Illinois Fund: the McCormick
4 Place Account, the Build Illinois Bond Account, the Build
5 Illinois Purposes Account, the Park and Conservation Fund
6 Account, and the Tourism Advertising and Promotion Account.
7 Amounts deposited into the Build Illinois Fund consisting of
8 1.55% before July 1, 1986, and 1.75% on and after July 1,
9 1986, of moneys received by the Department of Revenue under
10 Section 9 of the Use Tax Act, Section 9 of the Service Use
11 Tax Act, Section 9 of the Service Occupation Tax Act, and
12 Section 3 of the Retailers' Occupation Tax Act, and all
13 amounts deposited therein under Section 28 of the Illinois
14 Horse Racing Act of 1975, Section 4.05 of the Chicago World's
15 Fair - 1992 Authority Act, and Sections 3 and 6 of the Hotel
16 Operators' Occupation Tax Act, shall be credited initially to
17 the McCormick Place Account and all other amounts deposited
18 into the Build Illinois Fund shall be credited initially to
19 the Build Illinois Bond Account. Of the amounts initially so
20 credited to the McCormick Place Account in each month, the
21 amount that is to be transferred in that month to the
22 Metropolitan Fair and Exposition Authority Improvement Bond
23 Fund, as provided below, shall remain credited to the
24 McCormick Place Account, and all amounts initially so
25 credited in that month in excess thereof shall next be
26 credited to the Build Illinois Bond Account. Of the amounts
27 credited to the Build Illinois Bond Account in each month,
28 the amount that is to be transferred in that month to the
29 Build Illinois Bond Retirement and Interest Fund, as provided
30 below, shall remain credited to the Build Illinois Bond
31 Account, and all amounts so credited in each month in excess
32 thereof shall next be credited monthly to the other accounts
33 in the following order of priority: first, to the Build
34 Illinois Purposes Account, (a) 1/12, or in the case of fiscal
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1 year 1986, 1/9, of the fiscal year amounts authorized to be
2 transferred to the Build Illinois Purposes Fund as provided
3 below plus (b) any cumulative deficiency in those transfers
4 for prior months; second, 1/12 of $10,000,000, plus any
5 cumulative deficiency in those transfers for prior months, to
6 the Park and Conservation Fund Account; third, to the Tourism
7 Advertising and Promotion Account, an amount equal to (a) the
8 greater of 1/12 of $10,000,000 or 1/12 of the amount of the
9 fiscal year appropriation to the Department of Commerce and
10 Community Affairs, plus (b) any cumulative deficiency in
11 those transfers for prior months, to advertise and promote
12 tourism throughout Illinois under subsection (2) of Section
13 4a of the Illinois Promotion Act; and third fourth, to the
14 General Revenue Fund in the State Treasury all amounts that
15 remain in the Build Illinois Fund on the last day of each
16 month and are not credited to any account in that Fund.
17 Transfers from the McCormick Place Account in the Build
18 Illinois Fund shall be made as follows:
19 Beginning with fiscal year 1985 and continuing for each
20 fiscal year thereafter, the Metropolitan Pier and Exposition
21 Authority shall annually certify to the State Comptroller and
22 State Treasurer the amount necessary and required during the
23 fiscal year with respect to which the certification is made
24 to pay the debt service requirements (including amounts to be
25 paid with respect to arrangements to provide additional
26 security or liquidity) on all outstanding bonds and notes,
27 including refunding bonds (herein collectively referred to as
28 bonds) of issues in the aggregate amount (excluding the
29 amount of any refunding bonds issued by that Authority after
30 January 1, 1986) of not more than $312,500,000 issued after
31 July 1, 1984, by that Authority for the purposes specified in
32 Sections 10.1 and 13.1 of the Metropolitan Pier and
33 Exposition Authority Act. In each month of the fiscal year
34 in which there are bonds outstanding with respect to which
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1 the annual certification is made, the Comptroller shall order
2 transferred and the Treasurer shall transfer from the
3 McCormick Place Account in the Build Illinois Fund to the
4 Metropolitan Fair and Exposition Authority Improvement Bond
5 Fund an amount equal to 150% of the certified amount for that
6 fiscal year divided by the number of months during that
7 fiscal year in which bonds of the Authority are outstanding,
8 plus any cumulative deficiency in those transfers for prior
9 months; provided, that the maximum amount that may be so
10 transferred in fiscal year 1985 shall not exceed $15,000,000
11 or a lesser sum as is actually necessary and required to pay
12 the debt service requirements for that fiscal year after
13 giving effect to net operating revenues of that Authority
14 available for that purpose as certified by that Authority,
15 and provided further that the maximum amount that may be so
16 transferred in fiscal year 1986 shall not exceed $30,000,000
17 and in each fiscal year thereafter shall not exceed
18 $33,500,000 in any fiscal year or a lesser sum as is actually
19 necessary and required to pay the debt service requirements
20 for that fiscal year after giving effect to net operating
21 revenues of that Authority available for that purpose as
22 certified by that Authority.
23 When an amount equal to 100% of the aggregate amount of
24 principal and interest in each fiscal year with respect to
25 bonds issued after July 1, 1984, that by their terms are
26 payable from the Metropolitan Fair and Exposition Authority
27 Improvement Bond Fund, including under sinking fund
28 requirements, has been so paid and deficiencies in reserves
29 established from bond proceeds shall have been remedied, and
30 at the time that those amounts have been transferred to the
31 Authority as provided in Section 13.1 of the Metropolitan
32 Pier and Exposition Authority Act, the remaining moneys, if
33 any, deposited and to be deposited during each fiscal year to
34 the Metropolitan Fair and Exposition Authority Improvement
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1 Bond Fund shall be transferred to the Metropolitan Fair and
2 Exposition Authority Completion Note Subordinate Fund.
3 Transfers from the Build Illinois Bond Account in the
4 Build Illinois Fund shall be made as follows:
5 Beginning with fiscal year 1986 and continuing for each
6 fiscal year thereafter so long as limited obligation bonds of
7 the State issued under the Build Illinois Bond Act remain
8 outstanding, the Comptroller shall order transferred and the
9 Treasurer shall transfer in each month, commencing in
10 October, 1985, on the last day of that month, from the Build
11 Illinois Bond Account to the Build Illinois Bond Retirement
12 and Interest Fund in the State Treasury the amount required
13 to be so transferred in that month under Section 13 of the
14 Build Illinois Bond Act.
15 Transfers from the remaining accounts in the Build
16 Illinois Fund shall be made in the following amounts and in
17 the following order of priority:
18 Beginning with fiscal year 1986 and continuing each
19 fiscal year thereafter, as soon as practicable after the
20 first day of each month, commencing in October, 1985, the
21 Comptroller shall order transferred and the Treasurer shall
22 transfer from the Build Illinois Purposes Account in the
23 Build Illinois Fund to the Build Illinois Purposes Fund
24 1/12th (or in the case of fiscal year 1986 1/9) of the
25 amounts specified below for the following fiscal years:
26 Fiscal Year Amount
27 1986 $35,000,000
28 1987 $45,000,000
29 1988 $50,000,000
30 1989 $55,000,000
31 1990 $55,000,000
32 1991 $50,000,000
33 1992 $16,200,000
34 1993 $16,200,000,
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1 plus any cumulative deficiency in those transfers for prior
2 months.
3 As soon as may be practicable after the first day of each
4 month beginning after July 1, 1984, the Comptroller shall
5 order transferred and the Treasurer shall transfer from the
6 Park and Conservation Fund Account in the Build Illinois Fund
7 to the Park and Conservation Fund 1/12 of $10,000,000, plus
8 any cumulative deficiency in those transfers for prior
9 months, for conservation and park purposes as enumerated in
10 Section 63a36 of the Civil Administrative Code of Illinois,
11 and to pay the debt service requirements on all outstanding
12 bonds of an issue in the aggregate amount of not more than
13 $40,000,000 issued after January 1, 1985, by the State of
14 Illinois for the purposes specified in Section 3(c) of the
15 Capital Development Bond Act of 1972, or for the same
16 purposes as specified in any other State general obligation
17 bond Act enacted after November 1, 1984. Transfers from the
18 Park and Conservation Fund to the Capital Development Bond
19 Retirement and Interest Fund to pay those debt service
20 requirements shall be made in accordance with Section 8.25b
21 of this Act.
22 As soon as may be practicable after the first day of each
23 month, the Comptroller shall order transferred and the
24 Treasurer shall transfer from the Tourism Advertising and
25 Promotion Account to the General Revenue Fund in fiscal year
26 1993 and thereafter an amount equal to (a) the greater of
27 1/12 of $10,000,000 or 1/12 of the amount of the fiscal year
28 appropriation to the Department of Commerce and Community
29 Affairs, plus (b) any cumulative deficiency in those
30 transfers for prior months, to advertise and promote tourism
31 throughout Illinois under subsection (2) of Section 4a of the
32 Illinois Promotion Act.
33 All funds remaining in the Build Illinois Fund on the
34 last day of any month and not credited to any account in that
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1 Fund shall be transferred by the State Treasurer to the
2 General Revenue Fund.
3 (B) For the purpose of this Section, "cumulative
4 deficiency" shall include all deficiencies in those transfers
5 that have occurred since July 1, 1984, as specified in
6 subsection (A) of this Section.
7 (C) In addition to any other permitted use of moneys in
8 the Fund, and notwithstanding any restriction on the use of
9 the Fund, moneys in the Park and Conservation Fund may be
10 transferred to the General Revenue Fund as authorized by
11 Public Act 87-14. The General Assembly finds that an excess
12 of moneys existed in the Fund on July 30, 1991, and the
13 Governor's order of July 30, 1991, requesting the Comptroller
14 and Treasurer to transfer an amount from the Fund to the
15 General Revenue Fund is hereby validated.
16 In addition to any other permitted use of moneys in the
17 Fund, and notwithstanding any restriction on the use of the
18 Fund, moneys in the Park and Conservation Fund may be
19 transferred to the General Revenue Fund as authorized by this
20 amendatory Act of 1992. The General Assembly finds that an
21 excess of moneys exists in the Fund. On February 1, 1992,
22 the Comptroller shall order transferred and the Treasurer
23 shall transfer $7,000,000 (or such lesser amount as may be on
24 deposit in the Fund and unexpended and unobligated on that
25 date) from the Fund to the General Revenue Fund.
26 (D) In addition to any other permitted use of moneys in
27 the Fund, and notwithstanding any restriction on the use of
28 the Fund, moneys in the Local Tourism Fund may be transferred
29 to the General Revenue Fund as authorized by this amendatory
30 Act of 1992. The General Assembly finds that an excess of
31 moneys exists in the Fund. On February 1, 1992, the
32 Comptroller shall order transferred and the Treasurer shall
33 transfer $500,000 (or such lesser amount as may be on deposit
34 in the Fund and unexpended and unobligated on that date) from
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1 the Fund to the General Revenue Fund.
2 (Source: P.A. 87-14; 87-838; 87-860; 87-873; 87-895; 88-465.)
3 Section 20. The Hotel Operators' Occupation Tax Act is
4 amended by changing Section 6 as follows:
5 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
6 Sec. 6. Except as provided hereinafter in this Section,
7 on or before the last day of each calendar month, every
8 person engaged in the business of renting, leasing or letting
9 rooms in a hotel in this State during the preceding calendar
10 month shall file a return with the Department, stating:
11 1. The name of the operator;
12 2. His residence address and the address of his
13 principal place of business and the address of the
14 principal place of business (if that is a different
15 address) from which he engages in the business of
16 renting, leasing or letting rooms in a hotel in this
17 State;
18 3. Total amount of rental receipts received by him
19 during the preceding calendar month from renting, leasing
20 or letting rooms during such preceding calendar month;
21 4. Total amount of rental receipts received by him
22 during the preceding calendar month from renting, leasing
23 or letting rooms to permanent residents during such
24 preceding calendar month;
25 5. Total amount of other exclusions from gross
26 rental receipts allowed by this Act;
27 6. Gross rental receipts which were received by him
28 during the preceding calendar month and upon the basis of
29 which the tax is imposed;
30 7. The amount of tax due;
31 8. Such other reasonable information as the
32 Department may require.
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1 If the operator's average monthly tax liability to the
2 Department does not exceed $200, the Department may authorize
3 his returns to be filed on a quarter annual basis, with the
4 return for January, February and March of a given year being
5 due by April 30 of such year; with the return for April, May
6 and June of a given year being due by July 31 of such year;
7 with the return for July, August and September of a given
8 year being due by October 31 of such year, and with the
9 return for October, November and December of a given year
10 being due by January 31 of the following year.
11 If the operator's average monthly tax liability to the
12 Department does not exceed $50, the Department may authorize
13 his returns to be filed on an annual basis, with the return
14 for a given year being due by January 31 of the following
15 year.
16 Such quarter annual and annual returns, as to form and
17 substance, shall be subject to the same requirements as
18 monthly returns.
19 Notwithstanding any other provision in this Act
20 concerning the time within which an operator may file his
21 return, in the case of any operator who ceases to engage in a
22 kind of business which makes him responsible for filing
23 returns under this Act, such operator shall file a final
24 return under this Act with the Department not more than 1
25 month after discontinuing such business.
26 Where the same person has more than 1 business registered
27 with the Department under separate registrations under this
28 Act, such person shall not file each return that is due as a
29 single return covering all such registered businesses, but
30 shall file separate returns for each such registered
31 business.
32 In his return, the operator shall determine the value of
33 any consideration other than money received by him in
34 connection with the renting, leasing or letting of rooms in
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1 the course of his business and he shall include such value in
2 his return. Such determination shall be subject to review
3 and revision by the Department in the manner hereinafter
4 provided for the correction of returns.
5 Where the operator is a corporation, the return filed on
6 behalf of such corporation shall be signed by the president,
7 vice-president, secretary or treasurer or by the properly
8 accredited agent of such corporation.
9 The person filing the return herein provided for shall,
10 at the time of filing such return, pay to the Department the
11 amount of tax herein imposed. The operator filing the return
12 under this Section shall, at the time of filing such return,
13 pay to the Department the amount of tax imposed by this Act
14 less a discount of 2.1% or $25 per calendar year, whichever
15 is greater, which is allowed to reimburse the operator for
16 the expenses incurred in keeping records, preparing and
17 filing returns, remitting the tax and supplying data to the
18 Department on request.
19 There shall be deposited in the Build Illinois Fund in
20 the State Treasury for each State fiscal year 40% of the
21 amount of total net proceeds from the tax imposed by
22 subsection (a) of Section 3. Of the remaining 60%, $5,000,000
23 shall be deposited in the Illinois Sports Facilities Fund and
24 credited to the Subsidy Account each fiscal year by making
25 monthly deposits in the amount of 1/8 of $5,000,000 plus
26 cumulative deficiencies in such deposits for prior months,
27 and an additional $8,000,000 shall be deposited in the
28 Illinois Sports Facilities Fund and credited to the Advance
29 Account each fiscal year by making monthly deposits in the
30 amount of 1/8 of $8,000,000 plus any cumulative deficiencies
31 in such deposits for prior months. (The deposits of the
32 additional $8,000,000 during each fiscal year shall be
33 treated as advances of funds to the Illinois Sports
34 Facilities Authority for its corporate purposes to the extent
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1 paid to the Authority or its trustee and shall be repaid into
2 the General Revenue Fund in the State Treasury by the State
3 Treasurer on behalf of the Authority solely from collections
4 of the tax imposed by the Authority pursuant to Section 19 of
5 the Illinois Sports Facilities Act, as amended.)
6 Of the remaining 60% of the amount of total net proceeds
7 from the tax imposed by subsection (a) of Section 3 after all
8 required deposits in the Illinois Sports Facilities Fund, the
9 amount equal to 8% of the net revenue realized from the Hotel
10 Operators' Occupation Tax Act plus an amount equal to 8% of
11 the net revenue realized from any tax imposed under Section
12 4.05 of the Chicago World's Fair-1992 Authority during the
13 preceding month appropriated, not to exceed $8,000,000 each
14 fiscal year, shall be deposited in the Local Tourism Fund
15 each month by making monthly deposits in the amount of 1/12
16 of $8,000,000 or 1/12 of the amount appropriated for purposes
17 authorized by Section 46.6a of the Civil Administrative Code
18 of Illinois in the Local Tourism Fund. "Net revenue realized
19 for a month" means the revenue collected by the State under
20 that Act during the previous month less the amount paid out
21 during that same month as refunds to taxpayers for
22 overpayment of liability under that Act.
23 After making all these deposits, all other proceeds of
24 the tax imposed under subsection (a) of Section 3 shall be
25 deposited in the General Revenue Fund in the State Treasury.
26 All moneys received by the Department from the additional tax
27 imposed under subsection (b) of Section 3 shall be deposited
28 into the Build Illinois Fund in the State Treasury.
29 The Department may, upon separate written notice to a
30 taxpayer, require the taxpayer to prepare and file with the
31 Department on a form prescribed by the Department within not
32 less than 60 days after receipt of the notice an annual
33 information return for the tax year specified in the notice.
34 Such annual return to the Department shall include a
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1 statement of gross receipts as shown by the operator's last
2 State income tax return. If the total receipts of the
3 business as reported in the State income tax return do not
4 agree with the gross receipts reported to the Department for
5 the same period, the operator shall attach to his annual
6 information return a schedule showing a reconciliation of the
7 2 amounts and the reasons for the difference. The operator's
8 annual information return to the Department shall also
9 disclose pay roll information of the operator's business
10 during the year covered by such return and any additional
11 reasonable information which the Department deems would be
12 helpful in determining the accuracy of the monthly, quarterly
13 or annual tax returns by such operator as hereinbefore
14 provided for in this Section.
15 If the annual information return required by this Section
16 is not filed when and as required the taxpayer shall be
17 liable for a penalty in an amount determined in accordance
18 with Section 3-4 of the Uniform Penalty and Interest Act
19 until such return is filed as required, the penalty to be
20 assessed and collected in the same manner as any other
21 penalty provided for in this Act.
22 The chief executive officer, proprietor, owner or highest
23 ranking manager shall sign the annual return to certify the
24 accuracy of the information contained therein. Any person
25 who willfully signs the annual return containing false or
26 inaccurate information shall be guilty of perjury and
27 punished accordingly. The annual return form prescribed by
28 the Department shall include a warning that the person
29 signing the return may be liable for perjury.
30 The foregoing portion of this Section concerning the
31 filing of an annual information return shall not apply to an
32 operator who is not required to file an income tax return
33 with the United States Government.
34 (Source: P.A. 87-205; 88-194; 88-465; 88-670, eff. 12-2-94.)
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1 Section 99. Effective date. This Act takes effect July
2 1, 1997.