Bill Text: IL HB1060 | 2013-2014 | 98th General Assembly | Introduced

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Bill Title: Amends the Non-Home Rule Municipal Retailers' Occupation Tax Act in the Illinois Municipal Code. Makes a technical change in a Section authorizing the imposition of the tax.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Failed) 2014-12-03 - Session Sine Die [HB1060 Detail]

Download: Illinois-2013-HB1060-Introduced.html

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98TH GENERAL ASSEMBLY State of Illinois 2013 and 2014 HB1060 Introduced , by Rep. Kenneth Dunkin SYNOPSIS AS INTRODUCED:
65 ILCS 5/8-3-13 from Ch. 24, par. 8-3-13
Amends the Non-Home Rule Municipal Retailers' Occupation Tax Act in the Illinois Municipal Code. Makes a technical change in a Section authorizing the imposition of the tax.
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A BILL FOR
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AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Municipal Code is amended by
changing Section 8-3-13 as follows:
(65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
Sec. 8-3-13. The corporate authorities of any any
municipality containing 500,000 or more inhabitants may impose
a tax prior to July 1, 1969, upon all persons engaged in the
municipality in the business of renting, leasing or letting
rooms in a hotel, as defined in the Hotel Operators' Occupation
Tax Act, at a rate not to exceed 1% of the gross rental
receipts from the renting, leasing or letting, excluding,
however, from gross rental receipts, the proceeds of the
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.
The tax imposed by a municipality under this Section and
all civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of
Revenue. The certificate of registration that is issued by the
Department to a lessor under the Hotel Operators' Occupation

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Tax Act shall permit the registrant to engage in a business
that is taxable under any ordinance or resolution enacted under
this Section without registering separately with the
Department under the ordinance or resolution or under this
Section. The Department shall have full power to administer and
enforce this Section; to collect all taxes and penalties due
hereunder; to dispose of taxes and penalties so collected in
the manner provided in this Section; and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty hereunder. In the administration of
and compliance with this Section, the Department and persons
who are subject to this Section shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in the Hotel Operators'
Occupation Tax Act and the Uniform Penalty and Interest Act, as
fully as if the provisions contained in those Acts were set
forth herein.
Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Illinois tourism tax fund.

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Persons subject to any tax imposed under authority granted
by this Section may reimburse themselves for their tax
liability for that tax by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax imposed under the Hotel
Operators' Occupation Tax Act.
The Department shall forthwith pay over to the State
Treasurer, ex-officio, as trustee, all taxes and penalties
collected hereunder. On or before the 25th day of each calendar
month, the Department shall prepare and certify to the
Comptroller the disbursement of stated sums of money to named
municipalities from which lessors have paid taxes or penalties
hereunder to the Department during the second preceding
calendar month. The amount to be paid to each municipality
shall be the amount (not including credit memoranda) collected
hereunder during the second preceding calendar month by the
Department, and not including an amount equal to the amount of
refunds made during the second preceding calendar month by the
Department on behalf of the municipality, less 4% of the
balance, which sum shall be retained by the State Treasurer to
cover the costs incurred by the Department in administering and
enforcing the provisions of this Section, as provided herein.
The Department, at the time of each monthly disbursement to the
municipalities, shall prepare and certify to the Comptroller
the amount so retained by the State Treasurer, which shall be
paid into the General Revenue Fund of the State Treasury.

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Within 10 days after receipt by the Comptroller of the
disbursement certification to the municipalities and the
General Revenue Fund provided for in this Section to be given
to the Comptroller by the Department, the Comptroller shall
cause the warrants to be drawn for the respective amounts in
accordance with the directions contained in the certification.
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business that, under the Constitution of the United States,
may not be made the subject of taxation by this State.
An ordinance or resolution imposing a tax hereunder or
effecting a change in the rate thereof shall be effective on
the first day of the calendar month next following the
expiration of the publication period provided in Section 1-2-4
in respect to municipalities governed by that Section.
The corporate authorities of any municipality that levies a
tax authorized by this Section shall transmit to the Department
of Revenue on or not later than 5 days after the effective date
of the ordinance or resolution a certified copy of the
ordinance or resolution imposing the tax; whereupon, the
Department of Revenue shall proceed to administer and enforce
this Section on behalf of the municipality as of the effective
date of the ordinance or resolution. Upon a change in rate of a
tax levied hereunder, or upon the discontinuance of the tax,
the corporate authorities of the municipality shall, on or not
later than 5 days after the effective date of the ordinance or

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resolution discontinuing the tax or effecting a change in rate,
transmit to the Department of Revenue a certified copy of the
ordinance or resolution effecting the change or
discontinuance. The amounts disbursed to any municipality
under this Section shall be expended by the municipality solely
to promote tourism, conventions and other special events within
that municipality or otherwise to attract nonresidents to visit
the municipality.
Any municipality receiving and disbursing money under this
Section shall report on or before the first Monday in January
of each year to the Advisory Committee of the Illinois Tourism
Promotion Fund, created by Section 12 of the Illinois Promotion
Act. The reports shall specify the purposes for which the
disbursements were made and shall contain detailed amounts of
all receipts and disbursements under this Section.
This Section may be cited as the Tourism, Conventions and
Other Special Events Promotion Act of 1967.
(Source: P.A. 87-205; 87-733; 87-895.)