State of Illinois
92nd General Assembly
Legislation

   [ Search ]   [ PDF text ]   [ Legislation ]   
[ Home ]   [ Back ]   [ Bottom ]



92_HB0457

 
                                               LRB9204402SMpr

 1        AN ACT in relation to taxation

 2        Be it enacted by the People of  the  State  of  Illinois,
 3    represented in the General Assembly:

 4        Section  5.   The  Hotel Operators' Occupation Tax Act is
 5    amended by changing Section 9 as follows:

 6        (35 ILCS 145/9) (from Ch. 120, par. 481b.39)
 7        Sec. 9. Exemptions.  The tax imposed under this Act  does
 8    not apply to the following:
 9        (1)  Persons  engaged in the business of renting, leasing
10    or letting rooms in a hotel only to permanent  residents  are
11    exempt from the provisions of this Act.
12        (2)  The renting, leasing, or letting of rooms in a hotel
13    to an organization chartered by the United States Congress to
14    provide disaster relief services when the rooms are rented on
15    behalf  of its personnel who are providing relief services or
16    when the rooms are rented for the benefit  of  victims  of  a
17    natural or man-made disaster.
18    (Source: Laws 1961, p. 1728.)

19        Section  99.  Effective date.  This Act takes effect upon
20    becoming law.

[ Top ]