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Public Act 100-0213
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| SB0587 Enrolled | LRB100 05291 HLH 15302 b |
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AN ACT concerning revenue.
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Be it enacted by the People of the State of Illinois,
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represented in the General Assembly:
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Section 5. The Hotel Operators' Occupation Tax Act is |
amended by changing Sections 2, 3, and 9 as follows:
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(35 ILCS 145/2) (from Ch. 120, par. 481b.32)
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Sec. 2. Definitions. As used in this Act, unless the |
context otherwise requires:
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(1) "Hotel" means any building or buildings in which |
the public may,
for a consideration, obtain living |
quarters, sleeping or housekeeping
accommodations. The |
term includes, but is not limited to, inns, motels, tourist |
homes or courts,
lodging houses, rooming houses and |
apartment houses, retreat centers, conference centers, and |
hunting lodges.
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(2) "Operator" means any person operating a hotel.
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(3) "Occupancy" means the use or possession, or the |
right to the use
or possession, of any room or rooms in a |
hotel for any purpose, or the
right to the use or |
possession of the furnishings or to the services and
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accommodations accompanying the use and possession of the |
room or rooms.
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(4) "Room" or "rooms" means any living quarters, |
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sleeping or
housekeeping accommodations.
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(5) "Permanent resident" means any person who occupied |
or has the
right to occupy any room or rooms, regardless of |
whether or not it is the
same room or rooms, in a hotel for |
at least 30 consecutive days.
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(6) "Rent" or "rental" means the consideration |
received for
occupancy, valued in money, whether received |
in money or otherwise,
including all receipts, cash, |
credits and property or services of any
kind or nature.
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(7) "Department" means the Department of Revenue.
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(8) "Person" means any natural individual, firm, |
partnership,
association, joint stock company, joint |
adventure, public or private
corporation, limited |
liability company, or a receiver, executor, trustee,
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guardian or other representative appointed by order of any |
court.
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(Source: P.A. 87-951; 88-480.)
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(35 ILCS 145/3) (from Ch. 120, par. 481b.33)
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Sec. 3. Rate; Exemptions Exemption.
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(a) A tax is imposed upon persons engaged in the business |
of renting,
leasing or letting rooms in a hotel at the rate of |
5% of 94% of the gross
rental receipts from such renting, |
leasing or letting, excluding, however,
from gross rental |
receipts, the proceeds of such renting, leasing or
letting to |
permanent residents of that hotel and proceeds from the tax
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imposed under subsection (c) of Section 13 of the Metropolitan |
Pier and
Exposition Authority Act.
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(b) There Commencing on the first day of the first month |
after the month
this amendatory Act of 1984 becomes law, there |
shall be imposed an
additional tax upon persons engaged in the |
business of renting, leasing or
letting rooms in a hotel at the |
rate of 1% of 94% of the gross rental
receipts from such |
renting, leasing or letting, excluding, however, from
gross |
rental receipts, the proceeds of such renting, leasing or |
letting to
permanent residents of that hotel and proceeds from |
the tax imposed under
subsection (c) of Section 13 of the |
Metropolitan Pier and Exposition
Authority Act.
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(c) No funds received pursuant to this Act shall be used to
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advertise for or otherwise promote new competition in the hotel |
business.
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(d) However, such tax is not imposed upon the privilege of
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engaging in any business in Interstate Commerce or otherwise,
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which business may not, under the Constitution and Statutes of
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the United States, be made the subject of taxation by this |
State.
In addition, the tax is not imposed upon gross rental |
receipts for which
the hotel operator is prohibited from |
obtaining reimbursement for the tax
from the customer by reason |
of a federal treaty.
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(d-5) On and after July 1, 2017, the tax imposed by this |
Act shall not apply to gross rental receipts received by an |
entity that is organized and operated exclusively for religious |
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purposes and possesses an active Exemption Identification |
Number issued by the Department pursuant to the Retailers' |
Occupation Tax Act when acting as a hotel operator renting, |
leasing, or letting rooms: |
(1) in furtherance of the purposes for which it is |
organized; or |
(2) to entities that (i) are organized and operated |
exclusively for religious purposes, (ii) possess an active |
Exemption Identification Number issued by the Department |
pursuant to the Retailers' Occupation Tax Act, and (iii) |
rent the rooms in furtherance of the purposes for which |
they are organized. |
No gross rental receipts are exempt under paragraph (2) of |
this subsection (d-5) unless the hotel operator obtains the |
active Exemption Identification Number from the exclusively |
religious entity to whom it is renting and maintains that |
number in its books and records. Gross rental receipts from all |
rentals other than those described in items (1) or (2) of this |
subsection (d-5) are subject to the tax imposed by this Act |
unless otherwise exempt under this Act. |
This subsection (d-5) is exempt from the sunset provisions |
of Section 3-5 of this Act. |
(e) Persons subject to the tax imposed by this Act may
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reimburse themselves for their tax liability under this Act by
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separately stating such tax as an additional charge, which
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charge may be stated in combination, in a single amount, with
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any tax imposed pursuant to Sections 8-3-13 and 8-3-14 of the
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Illinois Municipal Code, and Section 25.05-10 of "An Act to |
revise
the law in relation to counties".
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(f) If any hotel operator collects an amount (however
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designated) which purports to reimburse such operator for hotel
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operators' occupation tax liability measured by receipts which
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are not subject to hotel operators' occupation tax, or if any
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hotel operator, in collecting an amount (however designated)
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which purports to reimburse such operator for hotel operators'
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occupation tax liability measured by receipts which are subject
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to tax under this Act, collects more from the customer than the
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operators' hotel operators' occupation tax liability in the
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transaction is, the customer shall have a legal right to claim
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a refund of such amount from such operator. However, if such
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amount is not refunded to the customer for any reason, the |
hotel
operator is liable to pay such amount to the Department.
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(Source: P.A. 87-733.)
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(35 ILCS 145/9) (from Ch. 120, par. 481b.39)
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Sec. 9. Applicability. Persons engaged in the business of |
renting, leasing or
letting rooms in a hotel only to permanent |
residents are exempt from the
provisions of this Act. In |
addition, persons engaged in the business of renting, leasing, |
or letting rooms in a hotel whose only rentals are as described |
in items (1) and (2) of subsection (d-5) of Section 3 of this |
Act are exempt from the provisions of this Act.
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