94TH GENERAL ASSEMBLY
State of Illinois
2005 and 2006
HB5262


 
Introduced 1/25/2006, by Rep. Renee Kosel
 
SYNOPSIS AS INTRODUCED:
 		














35 ILCS 145/2
  from Ch. 120, par. 481b.32







    Amends the  Hotel Operators' Occupation Tax Act. Provides that the term "hotel" includes a facility advertised and operated exclusively as a romantic getaway by an entity operating as a private club that provides, for a consideration, living quarters, sleeping,  or housekeeping accommodations to its members.
















LRB094 16397 RSP 51653 b

















FISCAL NOTE ACT MAY APPLY
















 


 


A BILL FOR









 











HB5262

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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 
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amended  by changing Section 2 as follows:
 



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    (35 ILCS 145/2)  (from Ch. 120, par. 481b.32)



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    Sec. 2. As used in this Act, unless the context otherwise 
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requires: 


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        (1) "Hotel" means any building or buildings in which a 
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    person
the public may,
for a consideration, obtain living 
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    quarters or , sleeping or housekeeping
accommodations. The 
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    term includes inns, motels, tourist homes or courts,

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    lodging houses, rooming houses, and apartment houses. The 
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    term also includes a facility advertised and operated as a 
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    romantic getaway by an entity operating as a private club 
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    that provides, for a consideration, living quarters, 
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    sleeping, or housekeeping accommodations to its members.



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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 
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    right to the use
or possession, of any room or rooms in a 
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    hotel for any purpose, or the
right to the use or 
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    possession of the furnishings or to the services and

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    accommodations accompanying the use and possession of the 
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    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 
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    or has the
right to occupy any room or rooms, regardless of 
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    whether or not it is the
same room or rooms, in a hotel for 
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    at least 30 consecutive days.


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        (6) "Rent" or "rental" means the consideration 
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    received for
occupancy, valued in money, whether received 
 


 






HB5262
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    in money or otherwise,
including all receipts, cash, 
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    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, 
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    partnership,
association, joint stock company, joint 
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    adventure, public or private
corporation, limited 
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    liability company, or a receiver, executor, trustee,

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    guardian or other representative appointed by order of any 
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    court.

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(Source: P.A. 87-951; 88-480.)