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

NOTE: There are more recent revisions of this legislation. Read Latest Draft

---

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-Engrossed.html

---

SB0508 Engrossed LRB099 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 Section 4a as follows:
(20 ILCS 665/4a) (from Ch. 127, par. 200-24a)
Sec. 4a. Funds.
(1) All moneys deposited in the Tourism Promotion Fund
pursuant to this subsection are allocated to the Department for
utilization, as appropriated, in the performance of its powers
under Section 4; except that during fiscal year 2013, the
Department shall reserve $9,800,000 of the total funds
available for appropriation in the Tourism Promotion Fund for
appropriation to the Historic Preservation Agency for the
operation of the Abraham Lincoln Presidential Library and
Museum and State historic sites.
As soon as possible after the first day of each month,
beginning July 1, 1997, upon certification of the Department of
Revenue, the Comptroller shall order transferred and the
Treasurer shall transfer from the General Revenue Fund to the
Tourism Promotion Fund an amount equal to 13% of the net
revenue realized from the Hotel Operators' Occupation Tax Act
plus an amount equal to 13% of the net revenue realized from

SB0508 Engrossed - 2 - LRB099 03068 HLH 23076 b
any tax imposed under Section 4.05 of the Chicago World's
Fair-1992 Authority Act during the preceding month. "Net
revenue realized for a month" means the revenue collected by
the State under that Act during the previous month less the
amount paid out during that same month as refunds to taxpayers
for overpayment of liability under that Act.
(1.1) (Blank).
(2) As soon as possible after the first day of each month,
beginning July 1, 1997, upon certification of the Department of
Revenue, the Comptroller shall order transferred and the
Treasurer shall transfer from the General Revenue Fund to the
Tourism Promotion Fund an amount equal to 8% of the net revenue
realized from the Hotel Operators' Occupation Tax plus an
amount equal to 8% of the net revenue realized from any tax
imposed under Section 4.05 of the Chicago World's Fair-1992
Authority Act during the preceding month. "Net revenue realized
for a month" means the revenue collected by the State under
that Act during the previous month less the amount paid out
during that same month as refunds to taxpayers for overpayment
of liability under that Act.
All monies deposited in the Tourism Promotion Fund under
this subsection (2) shall be used solely as provided in this
subsection to advertise and promote tourism throughout
Illinois. Appropriations of monies deposited in the Tourism
Promotion Fund pursuant to this subsection (2) shall be used
solely for advertising to promote tourism, including but not

SB0508 Engrossed - 3 - LRB099 03068 HLH 23076 b
limited to advertising production and direct advertisement
costs, but shall not be used to employ any additional staff,
finance any individual event, or lease, rent or purchase any
physical facilities. The Department shall coordinate its
advertising under this subsection (2) with other public and
private entities in the State engaged in similar promotion
activities. Print or electronic media production made pursuant
to this subsection (2) for advertising promotion shall not
contain or include the physical appearance of or reference to
the name or position of any public officer. "Public officer"
means a person who is elected to office pursuant to statute, or
who is appointed to an office which is established, and the
qualifications and duties of which are prescribed, by statute,
to discharge a public duty for the State or any of its
political subdivisions.
(2.5) The Department shall make grants from the Tourism
Promotion Fund, or its successor fund, to a municipality in
which a municipal convention center is located, or to a
convention center authority, for the purpose of reimbursing the
municipality or convention center authority for qualified
incentives provided by a municipal convention center or
convention center authority. For the purposes of this
subsection, "municipal convention center" means a convention
or civic center owned by a unit of local government, or a
municipal convention hall as defined in paragraph (1) of
Section 11-65-1 of the Illinois Municipal Code, with contiguous

SB0508 Engrossed - 4 - LRB099 03068 HLH 23076 b
exhibition space ranging between 40,000 and 125,000 square
feet. For purposes of this subsection, "convention center
authority" means an Authority as defined by the Civic Center
Code with contiguous exhibition space ranging between 40,000
and 125,000 square feet. For the purposes of this subsection,
"qualified incentive" means an incentive provided for a
convention, meeting, or trade show that, but for the incentive,
would not have occurred in the State or been retained in the
State.
No later than May 15 of each year, the municipality where a
municipal convention center is located, or convention center
authority, shall certify to the Department the amount of funds
expended in the previous fiscal year to provide qualified
incentives. Grants awarded under this subsection (2.5) may not
exceed 80% of the certified incentive amount. Further, in no
event may the aggregate amount of grants certified and awarded
to a single municipal convention center or convention center
authority under this subsection exceed $200,000 in any calendar
year. The municipality or convention center authority shall
also 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 5

SB0508 Engrossed - 5 - LRB099 03068 HLH 23076 b
immediately preceding years. The Department may request that
the Auditor General conduct an audit of the accuracy of the
certification.
If the Department determines by its process of
certification that qualified incentive funds, in whole or in
part, were disbursed by the Department by means other than in
accordance with the standards of this Section, then the amount
transferred to the Tourism Promotion Fund shall be reduced
during the next subsequent transfer in direct proportion to
that amount determined to be in violation of the terms set
forth in this Section.
(3) Notwithstanding anything in this Section to the
contrary, amounts transferred from the General Revenue Fund to
the Tourism Promotion Fund pursuant to this Section shall not
exceed $26,300,000 in State fiscal year 2012.
(Source: P.A. 97-641, eff. 12-19-11; 97-732, eff. 6-30-12.)