State of Illinois
90th General Assembly
Legislation

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[ Introduced ][ Enrolled ][ Senate Amendment 001 ]
[ Senate Amendment 002 ]

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.
                                                     LRB9001834KDcc
SB723 Engrossed                                LRB9001834KDcc
 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
SB723 Engrossed             -14-               LRB9001834KDcc
 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,
SB723 Engrossed             -15-               LRB9001834KDcc
 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
SB723 Engrossed             -16-               LRB9001834KDcc
 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
SB723 Engrossed             -17-               LRB9001834KDcc
 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.
SB723 Engrossed             -18-               LRB9001834KDcc
 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
SB723 Engrossed             -19-               LRB9001834KDcc
 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
SB723 Engrossed             -20-               LRB9001834KDcc
 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
SB723 Engrossed             -21-               LRB9001834KDcc
 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.)
SB723 Engrossed             -22-               LRB9001834KDcc
 1        Section 99.  Effective date.  This Act takes effect  July
 2    1, 1997.

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