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| [ Senate Amendment 002 ] |
90_SB0723sam001
LRB9001834KDksam
1 AMENDMENT TO SENATE BILL 723
2 AMENDMENT NO. . Amend Senate Bill 723 by replacing
3 the title with the following:
4 "AN ACT in relation to tourism promotion, amending named
5 Acts."; and
6 by replacing everything after the enacting clause with the
7 following:
8 "Section 5. The Civil Administrative Code of Illinois is
9 amended by changing Sections 46.6a, 46.6c, and 46.30a as
10 follows:
11 (20 ILCS 605/46.6a) (from Ch. 127, par. 46.6a)
12 Sec. 46.6a. (1) To establish a grant program for local
13 tourism and convention bureaus. The Department will develop
14 and implement a program for the use of funds, as authorized
15 under this Act, by local tourism and convention bureaus. For
16 the purposes of this Act, bureaus eligible to receive funds
17 are defined as those bureaus in legal existence as of January
18 1, 1985, which are either a unit of local government or
19 incorporated as a not-for-profit organization, are affiliated
20 with one or more municipality or county, and employ one full
21 time staff person whose purpose is to promote tourism. Each
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1 bureau receiving funds under this Act will be certified by
2 the Department as the designated recipient to serve an area
3 of the State. These funds may not be used in support of the
4 Chicago Worlds Fair.
5 (2) To distribute grants to local tourism and convention
6 bureaus from appropriations made from the Local Tourism Fund
7 for that purpose. Of the amounts appropriated annually to the
8 Department for expenditure under this Section, 1/3 of such
9 monies shall be used for grants to convention and tourism
10 bureaus in cities with a population greater than 500,000. The
11 remaining 2/3 of the annual appropriation shall be used for
12 grants to such bureaus in the remainder of the State, in
13 accordance with a formula based upon the population served.
14 The Department may reserve up to 10% of such remaining 2/3 of
15 the total funds appropriated to conduct audits of grants, to
16 provide incentive funds to those bureaus which will conduct
17 promotional activities designed to further the Department's
18 statewide advertising campaign, to fund special statewide
19 promotional activities, and to fund promotional activities
20 which support an increased use of the State's parks or
21 historic sites.
22 (Source: P.A. 88-465.)
23 (20 ILCS 605/46.6c) (from Ch. 127, par. 46.6c)
24 Sec. 46.6c. The Department may, subject to
25 appropriation, provide contractual funding from the Tourism
26 Promotion Fund for the administrative costs of 4
27 not-for-profit Regional Tourism Development organizations
28 Councils that assist the Department in developing promoting
29 tourism throughout a multi-county geographical area
30 designated by the Department. Regional Tourism Development
31 organizations Councils receiving funds under this Section may
32 be required by the Department to submit to audits of
33 contracts awarded by the Department to determine whether the
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1 Regional Tourism Development organization Council has
2 performed all contractual obligations under those contracts.
3 Every employee of a Regional Tourism Development organization
4 Council receiving funds under this Section shall disclose to
5 its governing board and to the Department any economic
6 interest that employee may have in any entity with which the
7 Regional Tourism Development organization Council has
8 contracted with or to which the Regional Tourism Development
9 organization Council has granted funds.
10 (Source: P.A. 86-1481.)
11 (20 ILCS 605/46.30a) (from Ch. 127, par. 46.30a)
12 Sec. 46.30a. To establish, levy, and collect fees and
13 charges and accept gifts, grants and awards from other
14 governmental entities, for profit organizations, and
15 nonprofit associations in association with or as
16 consideration for the provision of various promotional
17 products and services through its tourism, films production
18 promotion, and international business promotion programs.
19 The Director may establish and collect nominal charges for
20 premiums and other promotional materials produced or acquired
21 as part of the Department's activities authorized under the
22 Illinois Promotion Act from individuals and not-for-profit
23 organizations intending to use such premiums and promotional
24 materials for purposes consistent with the provisions of the
25 Illinois Promotion Act, provided, however, that other State
26 agencies shall be charged no more than the cost of the
27 premium or promotional material to the Department.
28 The Director may collect cost reimbursement monies from
29 films and media production entities for police and related
30 production security services in amounts determined by the
31 provider of such security services and agreed to by the
32 production entity. Such reimbursements shall only result
33 from the agreed costs of planned police and security services
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1 to be rendered to film and media production sites in the
2 State of Illinois.
3 The Director may establish and collect cost-sharing
4 assessments and fees and accept gifts, grants, and awards
5 from private businesses, trade associations, other
6 governmental entities and individuals desiring to participate
7 in and support the development and conduct of overseas trade,
8 catalog, and distributor shows and activities and to purchase
9 informational materials to foster export sales of Illinois
10 products and services as part of the Department's
11 international business programs. All money received pursuant
12 to this Section shall be deposited in the International and
13 Promotional Fund within the State treasury which is hereby
14 created; monies within such Fund shall be appropriated only
15 for expenditure pursuant to this Section.
16 (Source: P.A. 86-813; 87-1177.)
17 Section 10. The Illinois Promotion Act is amended by
18 changing Sections 4, 4a, 5, 6, and 8 as follows:
19 (20 ILCS 665/4) (from Ch. 127, par. 200-24)
20 Sec. 4. The Department shall have the following powers:
21 (a) To formulate a program for the promotion of tourism
22 and the film industry in the State of Illinois, including the
23 promotion of our State Parks, fishing and hunting areas,
24 historical shrines, vacation regions and areas of historic or
25 scenic interest;
26 (b) To cooperate with civic groups and local, state and
27 Federal departments and agencies, and agencies and
28 departments of other states in encouraging educational
29 tourism and developing programs therefor;
30 (c) To publish tourist promotional material such as
31 brochures and booklets;
32 (d) To promote tourism in Illinois by articles and
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1 advertisements in magazines, newspapers and travel
2 publications and by establishing promotional exhibitions at
3 fairs, travel shows, and similar exhibitions;
4 (e) To establish and maintain travel offices at major
5 points of entry to the State;
6 (f) To recommend legislation relating to the
7 encouragement of tourism in Illinois;
8 (g) To assist municipalities or local promotion groups in
9 developing new tourist attractions including but not limited
10 to feasibility studies and analyses, research and
11 development, and management and marketing planning for such
12 new tourist attractions.
13 (h) To do such other acts as shall, in the judgment of
14 the Department, be necessary and proper in fostering and
15 promoting tourism in the State of Illinois.
16 (i) To implement a program of matching grants to
17 counties, municipalities or local promotion groups and loans
18 to for-profit businesses for the development or improvement
19 of tourism attractions in Illinois under the terms and
20 conditions provided in this Act.
21 (j) To expend funds from the International and
22 Promotional Fund, subject to appropriation, on any activity
23 authorized under this Act.
24 (Source: P.A. 85-399.)
25 (20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
26 Sec. 4a. Funds.
27 (1) As soon as possible after the first day of each
28 month, beginning July 1, 1978, upon certification of the
29 Department of Revenue, the Comptroller shall order
30 transferred and the Treasurer shall transfer from the General
31 Revenue Fund to a special fund in the State Treasury, to be
32 known as the "Tourism Promotion Fund", an amount equal to 10%
33 of the net revenue realized from "The Hotel Operators'
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1 Occupation Tax Act", as now or hereafter amended, plus an
2 amount equal to 10% of the net revenue realized from any tax
3 imposed under Section 4.05 of the Chicago World's Fair - 1992
4 Authority Act, as now or hereafter amended, during the
5 preceding month. Net revenue realized for a month shall be
6 the revenue collected by the State pursuant to that Act
7 during the previous month less the amount paid out during
8 that same month as refunds to taxpayers for overpayment of
9 liability under that Act.
10 All moneys deposited in the Tourism Promotion Fund
11 pursuant to this subsection are allocated to the Department
12 for utilization, as appropriated, in the performance of its
13 powers under Section 4.
14 As soon as possible after the first day of each month,
15 beginning July 1, 1997, upon certification of the Department
16 of Revenue, the Comptroller shall order transferred and the
17 Treasurer shall transfer from the General Revenue Fund to the
18 Tourism Promotion Fund an amount equal to 13% of the net
19 revenue realized from the Hotel Operators' Occupation Tax Act
20 plus an amount equal to 13% of the net revenue realized from
21 any tax imposed under Section 4.05 of the Chicago World's
22 Fair-1992 Authority Act during the preceding month. "Net
23 revenue realized for a month" means the revenue collected by
24 the State under that Act during the previous month less the
25 amount paid out during that same month as refunds to
26 taxpayers for overpayment of liability under that Act.
27 (1.1) (Blank). In addition to the transfers provided
28 under subsection (1) of this Section, as soon as possible
29 after the first day of each month, beginning July 1, 1993,
30 upon certification of the Department of Revenue, the
31 Comptroller shall order transferred and the Treasurer shall
32 transfer from the General Revenue Fund to the Tourism
33 Promotion Fund an amount equal to the following specified
34 percentages of the net revenue realized from the Hotel
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1 Operators' Occupation Tax Act during the previous month:
2 during State fiscal year 1994, 1%; during fiscal year 1995,
3 2%; and during fiscal year 1996 and thereafter, 3%. "Net
4 revenue" realized for a month shall mean the revenue
5 collected by the State under that Act during the month less
6 the amount paid out during that same month as refunds to
7 taxpayers for overpayment of liability under that Act.
8 All moneys transferred into the Tourism Promotion Fund
9 under this subsection (1.1) are allocated to the Department
10 for utilization, as appropriated, in the performance of its
11 powers under Section 4.
12 (2) (Blank). On the first day of fiscal year 1993, or as
13 soon thereafter as may be practicable, the Comptroller shall
14 order the transfer and the Treasurer shall transfer
15 $4,300,000, from the General Revenue Fund to the Tourism
16 Promotion Fund in the State Treasury. On January 15, 1993,
17 or as soon thereafter as may be practical, the Comptroller
18 shall order the transfer and the Treasurer shall transfer
19 from the General Revenue Fund to the Tourism Promotion Fund
20 in the State Treasury the sum of $5,700,000 or so much as may
21 be necessary so that the total amount transferred from the
22 General Revenue Fund to the Tourism Promotion Fund for fiscal
23 year 1993 equals the greater of $10,000,000 or the amount of
24 the fiscal year 1993 appropriation to the Department of
25 Commerce and Community Affairs to advertise and promote
26 tourism throughout Illinois under this subsection (2).
27 On the first day of fiscal year 1994 and each fiscal year
28 thereafter, or as soon thereafter as may be practical, the
29 Comptroller shall order the transfer and the Treasurer shall
30 transfer from the General Revenue Fund to the Tourism
31 Promotion Fund in the State Treasury the greater of
32 $10,000,000 or the amount of the fiscal year appropriation to
33 the Department of Commerce and Community Affairs to advertise
34 and promote tourism throughout Illinois under this subsection
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1 (2).
2 As soon as possible after the first day of each month,
3 beginning July 1, 1997, upon certification of the Department
4 of Revenue, the Comptroller shall order transferred and the
5 Treasurer shall transfer from the General Revenue Fund to the
6 Tourism Promotion Fund an amount equal to 8% of the net
7 revenue realized from the Hotel Operators' Occupation Tax
8 plus an amount equal to 8% of the net revenue realized from
9 any tax imposed under Section 4.05 of the Chicago World's
10 Fair-119 Authority Act during the preceding month. "Net
11 revenue realized for a month" means the revenue collected by
12 the State under that Act during the previous month less the
13 amount paid out during that same month as refunds to
14 taxpayers for overpayment of liability under that Act.
15 All monies deposited in the Tourism Promotion Fund under
16 this subsection (2) shall be used solely as provided in this
17 subsection to advertise and promote tourism throughout
18 Illinois. Appropriations of monies deposited in the Tourism
19 Promotion Fund pursuant to this subsection (2) shall be used
20 solely for advertising to promote tourism, including but not
21 limited to advertising production and direct advertisement
22 costs, but shall not be used to employ any additional staff,
23 finance any individual event, or lease, rent or purchase any
24 physical facilities. The Department shall coordinate its
25 advertising under this subsection (2) with other public and
26 private entities in the State engaged in similar promotion
27 activities. Print or electronic media production made
28 pursuant to this subsection (2) for advertising promotion
29 shall not contain or include the physical appearance of or
30 reference to the name or position of any public officer.
31 "Public officer" means a person who is elected to office
32 pursuant to statute, or who is appointed to an office which
33 is established, and the qualifications and duties of which
34 are prescribed, by statute, to discharge a public duty for
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1 the State or any of its political subdivisions.
2 (Source: P.A. 87-838; 87-860; 87-1248; 88-465.)
3 (20 ILCS 665/5) (from Ch. 127, par. 200-25)
4 Sec. 5. The Department is authorized to make grants to
5 counties, municipalities and local promotion groups and to
6 assist such counties, municipalities and local promotion
7 groups in their promotional activities.
8 Before any such grant may be made the county,
9 municipality or local promotion group, pursuant to an order,
10 resolution, ordinance or other appropriate action of its
11 governing body, must make application to the Department for
12 such grant, setting forth the studies, surveys and
13 investigations proposed to be made and other promotional
14 activities proposed to be undertaken. The application shall
15 further state, under oath or affirmation, with evidence
16 thereof satisfactory to the Department, the amount of funds
17 held by, committed to or subscribed to, and proposed to be
18 expended by, the applicant for the purposes herein described
19 and the amount of the grant for which application is made.
20 The Department shall make grants from funds transferred
21 into the Tourism Promotion Fund under subsection (1) of
22 Section 4a only to match funds appropriated or otherwise
23 allocated by counties, municipalities and local promotion
24 groups subsequent to the effective date of this Act. The
25 Department shall make grants from funds transferred into the
26 Tourism Promotion Fund under subsection (1) (1.1) of Section
27 4a only to match funds from sources in the private sector.
28 (Source: P.A. 88-465.)
29 (20 ILCS 665/6) (from Ch. 127, par. 200-26)
30 Sec. 6. The Department, after review of the application
31 and if satisfied that the program and proposed expenditures
32 of the applicant appear to be in accord with the purposes of
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1 this Act, shall grant to such applicant an amount not to
2 exceed:
3 (i) in the case of grant funds transferred into the
4 Tourism Promotion Fund under subsection (1) of Section
5 4a, 60% of the entire amount of such expenditures; and
6 (ii) in the case of grant funds transferred into
7 the Tourism Promotion Fund under subsection (1) (1.1) of
8 Section 4a to match funds from sources in the private
9 sector, 50% of the entire amount of the proposed
10 expenditures.
11 (Source: P.A. 88-465.)
12 (20 ILCS 665/8) (from Ch. 127, par. 200-28)
13 Sec. 8. Allocation of appropriations.
14 (1) Amounts transferred under subsection (1) of Section
15 4a that are appropriated from the Tourism Promotion Fund to
16 the Department for the purpose of making grants under
17 Sections 5 and 6 of this Act shall be allocated by the
18 Department as follows:
19 (a) 62.5% to local promotion groups,
20 municipalities, and counties not wholly or partially
21 within any county of more than 1 million population;
22 (b) 37.5% to local promotion groups,
23 municipalities, and counties wholly or partially within
24 any county of more than 1 million population.
25 However, if sufficient local funds cannot be raised to
26 match the allocation made under either paragraph (a) or (b)
27 of this subsection, such appropriations may be reallocated,
28 in whole or in part, to any applicant or applicants able to
29 qualify for a grant or may be used by the Department to
30 promote the tourist attractions of the State of Illinois as a
31 whole.
32 (2) Amounts transferred under subsection (1) (1.1) of
33 Section 4a that are appropriated from the Tourism Promotion
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1 Fund to the Department for the purpose of making grants under
2 Sections 5 and 6 of this Act to match funds from the private
3 sector may be used by the Department in any county of this
4 State.
5 (Source: P.A. 88-465.)
6 Section 15. The State Finance Act is amended by changing
7 Section 8.25 as follows:
8 (30 ILCS 105/8.25) (from Ch. 127, par. 144.25)
9 Sec. 8.25. Build Illinois Fund; uses.
10 (A) All moneys in the Build Illinois Fund shall be
11 transferred, appropriated, and used only for the purposes
12 authorized by and subject to the limitations and conditions
13 prescribed by this Section. There are established the
14 following accounts in the Build Illinois Fund: the McCormick
15 Place Account, the Build Illinois Bond Account, the Build
16 Illinois Purposes Account, the Park and Conservation Fund
17 Account, and the Tourism Advertising and Promotion Account.
18 Amounts deposited into the Build Illinois Fund consisting of
19 1.55% before July 1, 1986, and 1.75% on and after July 1,
20 1986, of moneys received by the Department of Revenue under
21 Section 9 of the Use Tax Act, Section 9 of the Service Use
22 Tax Act, Section 9 of the Service Occupation Tax Act, and
23 Section 3 of the Retailers' Occupation Tax Act, and all
24 amounts deposited therein under Section 28 of the Illinois
25 Horse Racing Act of 1975, Section 4.05 of the Chicago World's
26 Fair - 1992 Authority Act, and Sections 3 and 6 of the Hotel
27 Operators' Occupation Tax Act, shall be credited initially to
28 the McCormick Place Account and all other amounts deposited
29 into the Build Illinois Fund shall be credited initially to
30 the Build Illinois Bond Account. Of the amounts initially so
31 credited to the McCormick Place Account in each month, the
32 amount that is to be transferred in that month to the
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1 Metropolitan Fair and Exposition Authority Improvement Bond
2 Fund, as provided below, shall remain credited to the
3 McCormick Place Account, and all amounts initially so
4 credited in that month in excess thereof shall next be
5 credited to the Build Illinois Bond Account. Of the amounts
6 credited to the Build Illinois Bond Account in each month,
7 the amount that is to be transferred in that month to the
8 Build Illinois Bond Retirement and Interest Fund, as provided
9 below, shall remain credited to the Build Illinois Bond
10 Account, and all amounts so credited in each month in excess
11 thereof shall next be credited monthly to the other accounts
12 in the following order of priority: first, to the Build
13 Illinois Purposes Account, (a) 1/12, or in the case of fiscal
14 year 1986, 1/9, of the fiscal year amounts authorized to be
15 transferred to the Build Illinois Purposes Fund as provided
16 below plus (b) any cumulative deficiency in those transfers
17 for prior months; second, 1/12 of $10,000,000, plus any
18 cumulative deficiency in those transfers for prior months, to
19 the Park and Conservation Fund Account; third, to the Tourism
20 Advertising and Promotion Account, an amount equal to (a) the
21 greater of 1/12 of $10,000,000 or 1/12 of the amount of the
22 fiscal year appropriation to the Department of Commerce and
23 Community Affairs, plus (b) any cumulative deficiency in
24 those transfers for prior months, to advertise and promote
25 tourism throughout Illinois under subsection (2) of Section
26 4a of the Illinois Promotion Act; and third fourth, to the
27 General Revenue Fund in the State Treasury all amounts that
28 remain in the Build Illinois Fund on the last day of each
29 month and are not credited to any account in that Fund.
30 Transfers from the McCormick Place Account in the Build
31 Illinois Fund shall be made as follows:
32 Beginning with fiscal year 1985 and continuing for each
33 fiscal year thereafter, the Metropolitan Pier and Exposition
34 Authority shall annually certify to the State Comptroller and
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1 State Treasurer the amount necessary and required during the
2 fiscal year with respect to which the certification is made
3 to pay the debt service requirements (including amounts to be
4 paid with respect to arrangements to provide additional
5 security or liquidity) on all outstanding bonds and notes,
6 including refunding bonds (herein collectively referred to as
7 bonds) of issues in the aggregate amount (excluding the
8 amount of any refunding bonds issued by that Authority after
9 January 1, 1986) of not more than $312,500,000 issued after
10 July 1, 1984, by that Authority for the purposes specified in
11 Sections 10.1 and 13.1 of the Metropolitan Pier and
12 Exposition Authority Act. In each month of the fiscal year
13 in which there are bonds outstanding with respect to which
14 the annual certification is made, the Comptroller shall order
15 transferred and the Treasurer shall transfer from the
16 McCormick Place Account in the Build Illinois Fund to the
17 Metropolitan Fair and Exposition Authority Improvement Bond
18 Fund an amount equal to 150% of the certified amount for that
19 fiscal year divided by the number of months during that
20 fiscal year in which bonds of the Authority are outstanding,
21 plus any cumulative deficiency in those transfers for prior
22 months; provided, that the maximum amount that may be so
23 transferred in fiscal year 1985 shall not exceed $15,000,000
24 or a lesser sum as is actually necessary and required to pay
25 the debt service requirements for that fiscal year after
26 giving effect to net operating revenues of that Authority
27 available for that purpose as certified by that Authority,
28 and provided further that the maximum amount that may be so
29 transferred in fiscal year 1986 shall not exceed $30,000,000
30 and in each fiscal year thereafter shall not exceed
31 $33,500,000 in any fiscal year or a lesser sum as is actually
32 necessary and required to pay the debt service requirements
33 for that fiscal year after giving effect to net operating
34 revenues of that Authority available for that purpose as
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1 certified by that Authority.
2 When an amount equal to 100% of the aggregate amount of
3 principal and interest in each fiscal year with respect to
4 bonds issued after July 1, 1984, that by their terms are
5 payable from the Metropolitan Fair and Exposition Authority
6 Improvement Bond Fund, including under sinking fund
7 requirements, has been so paid and deficiencies in reserves
8 established from bond proceeds shall have been remedied, and
9 at the time that those amounts have been transferred to the
10 Authority as provided in Section 13.1 of the Metropolitan
11 Pier and Exposition Authority Act, the remaining moneys, if
12 any, deposited and to be deposited during each fiscal year to
13 the Metropolitan Fair and Exposition Authority Improvement
14 Bond Fund shall be transferred to the Metropolitan Fair and
15 Exposition Authority Completion Note Subordinate Fund.
16 Transfers from the Build Illinois Bond Account in the
17 Build Illinois Fund shall be made as follows:
18 Beginning with fiscal year 1986 and continuing for each
19 fiscal year thereafter so long as limited obligation bonds of
20 the State issued under the Build Illinois Bond Act remain
21 outstanding, the Comptroller shall order transferred and the
22 Treasurer shall transfer in each month, commencing in
23 October, 1985, on the last day of that month, from the Build
24 Illinois Bond Account to the Build Illinois Bond Retirement
25 and Interest Fund in the State Treasury the amount required
26 to be so transferred in that month under Section 13 of the
27 Build Illinois Bond Act.
28 Transfers from the remaining accounts in the Build
29 Illinois Fund shall be made in the following amounts and in
30 the following order of priority:
31 Beginning with fiscal year 1986 and continuing each
32 fiscal year thereafter, as soon as practicable after the
33 first day of each month, commencing in October, 1985, the
34 Comptroller shall order transferred and the Treasurer shall
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1 transfer from the Build Illinois Purposes Account in the
2 Build Illinois Fund to the Build Illinois Purposes Fund
3 1/12th (or in the case of fiscal year 1986 1/9) of the
4 amounts specified below for the following fiscal years:
5 Fiscal Year Amount
6 1986 $35,000,000
7 1987 $45,000,000
8 1988 $50,000,000
9 1989 $55,000,000
10 1990 $55,000,000
11 1991 $50,000,000
12 1992 $16,200,000
13 1993 $16,200,000,
14 plus any cumulative deficiency in those transfers for prior
15 months.
16 As soon as may be practicable after the first day of each
17 month beginning after July 1, 1984, the Comptroller shall
18 order transferred and the Treasurer shall transfer from the
19 Park and Conservation Fund Account in the Build Illinois Fund
20 to the Park and Conservation Fund 1/12 of $10,000,000, plus
21 any cumulative deficiency in those transfers for prior
22 months, for conservation and park purposes as enumerated in
23 Section 63a36 of the Civil Administrative Code of Illinois,
24 and to pay the debt service requirements on all outstanding
25 bonds of an issue in the aggregate amount of not more than
26 $40,000,000 issued after January 1, 1985, by the State of
27 Illinois for the purposes specified in Section 3(c) of the
28 Capital Development Bond Act of 1972, or for the same
29 purposes as specified in any other State general obligation
30 bond Act enacted after November 1, 1984. Transfers from the
31 Park and Conservation Fund to the Capital Development Bond
32 Retirement and Interest Fund to pay those debt service
33 requirements shall be made in accordance with Section 8.25b
34 of this Act.
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1 As soon as may be practicable after the first day of each
2 month, the Comptroller shall order transferred and the
3 Treasurer shall transfer from the Tourism Advertising and
4 Promotion Account to the General Revenue Fund in fiscal year
5 1993 and thereafter an amount equal to (a) the greater of
6 1/12 of $10,000,000 or 1/12 of the amount of the fiscal year
7 appropriation to the Department of Commerce and Community
8 Affairs, plus (b) any cumulative deficiency in those
9 transfers for prior months, to advertise and promote tourism
10 throughout Illinois under subsection (2) of Section 4a of the
11 Illinois Promotion Act.
12 All funds remaining in the Build Illinois Fund on the
13 last day of any month and not credited to any account in that
14 Fund shall be transferred by the State Treasurer to the
15 General Revenue Fund.
16 (B) For the purpose of this Section, "cumulative
17 deficiency" shall include all deficiencies in those transfers
18 that have occurred since July 1, 1984, as specified in
19 subsection (A) of this Section.
20 (C) In addition to any other permitted use of moneys in
21 the Fund, and notwithstanding any restriction on the use of
22 the Fund, moneys in the Park and Conservation Fund may be
23 transferred to the General Revenue Fund as authorized by
24 Public Act 87-14. The General Assembly finds that an excess
25 of moneys existed in the Fund on July 30, 1991, and the
26 Governor's order of July 30, 1991, requesting the Comptroller
27 and Treasurer to transfer an amount from the Fund to the
28 General Revenue Fund is hereby validated.
29 In addition to any other permitted use of moneys in the
30 Fund, and notwithstanding any restriction on the use of the
31 Fund, moneys in the Park and Conservation Fund may be
32 transferred to the General Revenue Fund as authorized by this
33 amendatory Act of 1992. The General Assembly finds that an
34 excess of moneys exists in the Fund. On February 1, 1992,
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1 the Comptroller shall order transferred and the Treasurer
2 shall transfer $7,000,000 (or such lesser amount as may be on
3 deposit in the Fund and unexpended and unobligated on that
4 date) from the Fund to the General Revenue Fund.
5 (D) In addition to any other permitted use of moneys in
6 the Fund, and notwithstanding any restriction on the use of
7 the Fund, moneys in the Local Tourism Fund may be transferred
8 to the General Revenue Fund as authorized by this amendatory
9 Act of 1992. The General Assembly finds that an excess of
10 moneys exists in the Fund. On February 1, 1992, the
11 Comptroller shall order transferred and the Treasurer shall
12 transfer $500,000 (or such lesser amount as may be on deposit
13 in the Fund and unexpended and unobligated on that date) from
14 the Fund to the General Revenue Fund.
15 (Source: P.A. 87-14; 87-838; 87-860; 87-873; 87-895; 88-465.)
16 Section 20. The Hotel Operators' Occupation Tax Act is
17 amended by changing Section 6 as follows:
18 (35 ILCS 145/6) (from Ch. 120, par. 481b.36)
19 Sec. 6. Except as provided hereinafter in this Section,
20 on or before the last day of each calendar month, every
21 person engaged in the business of renting, leasing or letting
22 rooms in a hotel in this State during the preceding calendar
23 month shall file a return with the Department, stating:
24 1. The name of the operator;
25 2. His residence address and the address of his
26 principal place of business and the address of the
27 principal place of business (if that is a different
28 address) from which he engages in the business of
29 renting, leasing or letting rooms in a hotel in this
30 State;
31 3. Total amount of rental receipts received by him
32 during the preceding calendar month from renting, leasing
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1 or letting rooms during such preceding calendar month;
2 4. Total amount of rental receipts received by him
3 during the preceding calendar month from renting, leasing
4 or letting rooms to permanent residents during such
5 preceding calendar month;
6 5. Total amount of other exclusions from gross
7 rental receipts allowed by this Act;
8 6. Gross rental receipts which were received by him
9 during the preceding calendar month and upon the basis of
10 which the tax is imposed;
11 7. The amount of tax due;
12 8. Such other reasonable information as the
13 Department may require.
14 If the operator's average monthly tax liability to the
15 Department does not exceed $200, the Department may authorize
16 his returns to be filed on a quarter annual basis, with the
17 return for January, February and March of a given year being
18 due by April 30 of such year; with the return for April, May
19 and June of a given year being due by July 31 of such year;
20 with the return for July, August and September of a given
21 year being due by October 31 of such year, and with the
22 return for October, November and December of a given year
23 being due by January 31 of the following year.
24 If the operator's average monthly tax liability to the
25 Department does not exceed $50, the Department may authorize
26 his returns to be filed on an annual basis, with the return
27 for a given year being due by January 31 of the following
28 year.
29 Such quarter annual and annual returns, as to form and
30 substance, shall be subject to the same requirements as
31 monthly returns.
32 Notwithstanding any other provision in this Act
33 concerning the time within which an operator may file his
34 return, in the case of any operator who ceases to engage in a
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1 kind of business which makes him responsible for filing
2 returns under this Act, such operator shall file a final
3 return under this Act with the Department not more than 1
4 month after discontinuing such business.
5 Where the same person has more than 1 business registered
6 with the Department under separate registrations under this
7 Act, such person shall not file each return that is due as a
8 single return covering all such registered businesses, but
9 shall file separate returns for each such registered
10 business.
11 In his return, the operator shall determine the value of
12 any consideration other than money received by him in
13 connection with the renting, leasing or letting of rooms in
14 the course of his business and he shall include such value in
15 his return. Such determination shall be subject to review
16 and revision by the Department in the manner hereinafter
17 provided for the correction of returns.
18 Where the operator is a corporation, the return filed on
19 behalf of such corporation shall be signed by the president,
20 vice-president, secretary or treasurer or by the properly
21 accredited agent of such corporation.
22 The person filing the return herein provided for shall,
23 at the time of filing such return, pay to the Department the
24 amount of tax herein imposed. The operator filing the return
25 under this Section shall, at the time of filing such return,
26 pay to the Department the amount of tax imposed by this Act
27 less a discount of 2.1% or $25 per calendar year, whichever
28 is greater, which is allowed to reimburse the operator for
29 the expenses incurred in keeping records, preparing and
30 filing returns, remitting the tax and supplying data to the
31 Department on request.
32 There shall be deposited in the Build Illinois Fund in
33 the State Treasury for each State fiscal year 40% of the
34 amount of total net proceeds from the tax imposed by
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1 subsection (a) of Section 3. Of the remaining 60%, $5,000,000
2 shall be deposited in the Illinois Sports Facilities Fund and
3 credited to the Subsidy Account each fiscal year by making
4 monthly deposits in the amount of 1/8 of $5,000,000 plus
5 cumulative deficiencies in such deposits for prior months,
6 and an additional $8,000,000 shall be deposited in the
7 Illinois Sports Facilities Fund and credited to the Advance
8 Account each fiscal year by making monthly deposits in the
9 amount of 1/8 of $8,000,000 plus any cumulative deficiencies
10 in such deposits for prior months. (The deposits of the
11 additional $8,000,000 during each fiscal year shall be
12 treated as advances of funds to the Illinois Sports
13 Facilities Authority for its corporate purposes to the extent
14 paid to the Authority or its trustee and shall be repaid into
15 the General Revenue Fund in the State Treasury by the State
16 Treasurer on behalf of the Authority solely from collections
17 of the tax imposed by the Authority pursuant to Section 19 of
18 the Illinois Sports Facilities Act, as amended.)
19 Of the remaining 60% of the amount of total net proceeds
20 from the tax imposed by subsection (a) of Section 3 after all
21 required deposits in the Illinois Sports Facilities Fund, the
22 amount equal to 8% of the net revenue realized from the Hotel
23 Operators' Occupation Tax Act plus an amount equal to 8% of
24 the net revenue realized from any tax imposed under Section
25 4.05 of the Chicago World's Fair-1992 Authority during the
26 preceding month appropriated, not to exceed $8,000,000 each
27 fiscal year, shall be deposited in the Local Tourism Fund
28 each month by making monthly deposits in the amount of 1/12
29 of $8,000,000 or 1/12 of the amount appropriated for purposes
30 authorized by Section 46.6a of the Civil Administrative Code
31 of Illinois in the Local Tourism Fund. "Net revenue realized
32 for a month" means the revenue collected by the State under
33 that Act during the previous month less the amount paid out
34 during that same month as refunds to taxpayers for
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1 overpayment of liability under that Act.
2 After making all these deposits, all other proceeds of
3 the tax imposed under subsection (a) of Section 3 shall be
4 deposited in the General Revenue Fund in the State Treasury.
5 All moneys received by the Department from the additional tax
6 imposed under subsection (b) of Section 3 shall be deposited
7 into the Build Illinois Fund in the State Treasury.
8 The Department may, upon separate written notice to a
9 taxpayer, require the taxpayer to prepare and file with the
10 Department on a form prescribed by the Department within not
11 less than 60 days after receipt of the notice an annual
12 information return for the tax year specified in the notice.
13 Such annual return to the Department shall include a
14 statement of gross receipts as shown by the operator's last
15 State income tax return. If the total receipts of the
16 business as reported in the State income tax return do not
17 agree with the gross receipts reported to the Department for
18 the same period, the operator shall attach to his annual
19 information return a schedule showing a reconciliation of the
20 2 amounts and the reasons for the difference. The operator's
21 annual information return to the Department shall also
22 disclose pay roll information of the operator's business
23 during the year covered by such return and any additional
24 reasonable information which the Department deems would be
25 helpful in determining the accuracy of the monthly, quarterly
26 or annual tax returns by such operator as hereinbefore
27 provided for in this Section.
28 If the annual information return required by this Section
29 is not filed when and as required the taxpayer shall be
30 liable for a penalty in an amount determined in accordance
31 with Section 3-4 of the Uniform Penalty and Interest Act
32 until such return is filed as required, the penalty to be
33 assessed and collected in the same manner as any other
34 penalty provided for in this Act.
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1 The chief executive officer, proprietor, owner or highest
2 ranking manager shall sign the annual return to certify the
3 accuracy of the information contained therein. Any person
4 who willfully signs the annual return containing false or
5 inaccurate information shall be guilty of perjury and
6 punished accordingly. The annual return form prescribed by
7 the Department shall include a warning that the person
8 signing the return may be liable for perjury.
9 The foregoing portion of this Section concerning the
10 filing of an annual information return shall not apply to an
11 operator who is not required to file an income tax return
12 with the United States Government.
13 (Source: P.A. 87-205; 88-194; 88-465; 88-670, eff. 12-2-94.)
14 Section 99. Effective date. This Act takes effect July
15 1, 1997.".