Bill Text: IL SB0508 | 2015-2016 | 99th General Assembly | Chaptered


Bill Title: Amends the Use Tax Act. Makes a technical change in a Section concerning the short title.

Spectrum: Slight Partisan Bill (Democrat 18-8)

Status: (Passed) 2015-08-27 - Public Act . . . . . . . . . 99-0476 [SB0508 Detail]

Download: Illinois-2015-SB0508-Chaptered.html



Public Act 099-0476
SB0508 EnrolledLRB099 03068 HLH 23076 b
AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Promotion Act is amended by
changing Sections 2 and 3 and by adding Section 8b as follows:
(20 ILCS 665/2) (from Ch. 127, par. 200-22)
Sec. 2. Legislative findings; policy. The General Assembly
hereby finds, determines and declares:
(a) That the health, safety, morals and general welfare of
the people of the State are directly dependent upon the
continual encouragement, development, growth and expansion of
tourism within the State;
(b) That unemployment, the spread of indigency, and the
heavy burden of public assistance and unemployment
compensation can be alleviated by the promotion, attraction,
stimulation, development and expansion of tourism in the State;
(c) That the policy of the State of Illinois, in the
interest of promoting the health, safety, morals and welfare of
all the people of the State, is to increase the economic impact
of tourism throughout the State through promotional activities
and by making available grants and loans to be made to local
promotion groups and others, as provided in Sections 5, and 8a,
and 8b of this Act, for purposes of promoting, developing, and
expanding tourism destinations, tourism attractions, and
tourism events.
(Source: P.A. 92-38, eff. 6-28-01.)
(20 ILCS 665/3) (from Ch. 127, par. 200-23)
Sec. 3. Definitions. The following words and terms,
whenever used or referred to in this Act, shall have the
following meanings, except where the context may otherwise
require:
(a) "Department" means the Department of Commerce and
Economic Opportunity of the State of Illinois.
(b) "Local promotion group" means any non-profit
corporation, organization, association, agency or committee
thereof formed for the primary purpose of publicizing,
promoting, advertising or otherwise encouraging the
development of tourism in any municipality, county, or region
of Illinois.
(c) "Promotional activities" means preparing, planning and
conducting campaigns of information, advertising and publicity
through such media as newspapers, radio, television,
magazines, trade journals, moving and still photography,
posters, outdoor signboards and personal contact within and
without the State of Illinois; dissemination of information,
advertising, publicity, photographs and other literature and
material designed to carry out the purpose of this Act; and
participation in and attendance at meetings and conventions
concerned primarily with tourism, including travel to and from
such meetings.
(d) "Municipality" means "municipality" as defined in
Section 1-1-2 of the Illinois Municipal Code, as heretofore and
hereafter amended.
(e) "Tourism" means travel 50 miles or more one-way or an
overnight trip outside of a person's normal routine.
(f) "Municipal amateur sports facility" means a sports
facility that: (1) is owned by a unit of local government; (2)
has contiguous indoor sports competition space; (3) is designed
to principally accommodate and host amateur competitions for
youths, adults, or both; and (4) is not used for professional
sporting events where participants are compensated for their
participation.
(g) "Municipal convention center" means a convention
center or civic center owned by a unit of local government or
operated by a convention center authority, or a municipal
convention hall as defined in paragraph (1) of Section 11-65-1
of the Illinois Municipal Code, with contiguous exhibition
space ranging between 30,000 and 125,000 square feet.
(h) "Convention center authority" means an Authority, as
defined by the Civic Center Code, that operates a municipal
convention center with contiguous exhibition space ranging
between 30,000 and 125,000 square feet.
(i) "Incentive" means: (1) an incentive provided by a
municipal convention center or convention center authority for
a convention, meeting, or trade show held at a municipal
convention center that, but for the incentive, would not have
occurred in the State or been retained in the State; or (2) an
incentive provided by a unit of local government for a sporting
event held at a municipal amateur sports facility that, but for
the incentive, would not have occurred in the State or been
retained in the State.
(Source: P.A. 94-793, eff. 5-19-06.)
(20 ILCS 665/8b new)
Sec. 8b. Municipal convention center and sports facility
attraction grants.
(a) Until July 1, 2020, the Department is authorized to
make grants, subject to appropriation by the General Assembly,
from the Tourism Promotion Fund to a unit of local government,
municipal convention center, or convention center authority
that provides incentives, as defined in subsection (i) of
Section 3 of this Act, for the purpose of attracting
conventions, meetings, and trade shows to municipal convention
centers and attracting sporting events to municipal amateur
sports facilities. Grants awarded under this Section shall be
based on the net proceeds received under the Hotel Operators'
Occupation Tax Act for the renting, leasing, or letting of
hotel rooms in the municipality for the month in which the
convention, meeting, trade show, or sporting event occurs.
Grants shall not exceed 80% of the incentive amount provided by
the unit of local government, municipal convention center, or
convention center authority. Further, in no event may the
aggregate amount of grants awarded to a single municipal
convention center, convention center authority, or municipal
amateur sports facility exceed $200,000 in any calendar year.
The Department may, by rule, require any other provisions it
deems necessary in order to protect the State's interest in
administering this program.
(b) No later than May 15 of each year, through May 15,
2020, the unit of local government, municipal convention
center, or convention center authority shall certify to the
Department the amounts of funds expended in the previous fiscal
year to provide qualified incentives; however, in no event may
the certified amount pursuant to this paragraph exceed $200,000
for any municipal convention center, convention center
authority, or municipal amateur sports facility in any calendar
year. The unit of local government, convention center, or
convention center authority shall certify (A) the net proceeds
received under the Hotel Operators' Occupation Tax Act for the
renting, leasing, or letting of hotel rooms in the municipality
for the month in which the convention, meeting, or trade show
occurs and (B) the average of the net proceeds received under
the Hotel Operators' Occupation Tax Act for the renting,
leasing, or letting of hotel rooms in the municipality for the
same month in the 3 immediately preceding years. The unit of
local government, municipal convention center, or convention
center authority shall include the incentive amounts as part of
its regular audit.
(c) The Department shall submit a report on the
effectiveness of the program established under this Section to
the General Assembly no later than January 1, 2020.
feedback