Bill Text: IL HB3729 | 2009-2010 | 96th General Assembly | Engrossed

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Bill Title: Amends the Illinois Municipal Code. In a Section pertaining to the expenditure of the amounts collected by a municipality from a tax on hotel rooms, provides that a municipality may expend the money collected from the tax for any municipal purpose. Deletes the requirement that a municipality must expend the amounts collected from the tax solely to promote tourism and conventions and to attract nonresident overnight visitors. Effective immediately.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2009-05-21 - Third Reading - Lost; 011-028-000 [HB3729 Detail]

Download: Illinois-2009-HB3729-Engrossed.html

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HB3729 Engrossed LRB096 09408 RLJ 19565 b
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 8-3-14 as follows:
(65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
Sec. 8-3-14. Municipal hotel operators' occupation tax.
(a) The corporate authorities of any municipality may
impose a tax upon all persons engaged in such 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 6% in the City of East Peoria and in the
Village of Morton and 5% in all other municipalities 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, and may provide for the administration and enforcement of
the tax, and for the collection thereof from the persons
subject to the tax, as the corporate authorities determine to
be necessary or practicable for the effective administration of
the tax.

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(b) Persons subject to any tax imposed pursuant to
authority granted by this Section may reimburse themselves for
their tax liability for such tax by separately stating such 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".
(c) Nothing in this Section shall be construed to authorize
a municipality to impose a tax upon the privilege of engaging
in any business which under the constitution of the United
States may not be made the subject of taxation by this State.
(d) Except as provided in subsection (e), the The amounts
collected by any municipality pursuant to this Section shall be
expended by the municipality solely to promote tourism and
conventions within that municipality or otherwise to attract
nonresident overnight visitors to the municipality.
(e) In a county with a population of 3,000,000 or more
inhabitants, any city that has a local tourism and convention
bureau, certified by the State prior to January 1, 1991, that
is a department of the city staffed with at least one full-time
paid employee of the city whose sole function is to promote
tourism development within the bureau's designated service
area may expend the amounts collected pursuant to this Section
for any municipal purpose including, but not limited to,
promoting tourism and conventions within the city.
(f) No funds received pursuant to this Section shall be
used to advertise for or otherwise promote new competition in

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the hotel business.
(Source: P.A. 95-967, eff. 9-23-08.)