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Sen. David Koehler
Filed: 4/2/2008
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LRB095 05531 HLH 48674 a |
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| AMENDMENT TO SENATE BILL 2676
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| AMENDMENT NO. ______. Amend Senate Bill 2676 by replacing |
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| everything after the enacting clause with the following:
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| "Section 5. The Illinois Municipal Code is amended by |
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| changing Section 8-3-14 as follows:
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| (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
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| Sec. 8-3-14. The corporate authorities of any municipality |
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| may impose a
tax upon all persons engaged in such municipality |
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| in the business of
renting, leasing or letting rooms in a |
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| hotel, as defined in "The Hotel
Operators' Occupation Tax Act," |
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| at a rate not to exceed 6% in the City of East Peoria and in the |
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| Village of Morton and 5% in all other municipalities of the |
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| gross
rental receipts from such renting, leasing or letting, |
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| excluding, however,
from gross rental receipts, the proceeds of |
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| such renting, leasing or
letting to permanent residents of that |
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| hotel and proceeds from the tax
imposed under subsection (c) of |
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09500SB2676sam001 |
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LRB095 05531 HLH 48674 a |
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| Section 13 of the Metropolitan Pier and
Exposition Authority |
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| Act, and may provide for the administration and
enforcement of |
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| the tax, and for the collection thereof from the persons
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| subject to the tax, as the corporate authorities determine to |
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| be necessary
or practicable for the effective administration of |
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| the tax.
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| Persons subject to any tax imposed pursuant to authority
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| granted by this Section may reimburse themselves for their tax
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| liability for such tax by separately stating such tax as an
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| additional charge, which charge may be stated in combination,
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| in a single amount, with State tax imposed under "The Hotel
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| Operators' Occupation Tax Act".
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| Nothing in this Section shall be construed to authorize a
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| municipality to impose a tax upon the privilege of engaging in
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| any business which under the constitution of the United States
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| may not be made the subject of taxation by this State.
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| The amounts collected by any municipality pursuant to this |
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| Section shall
be expended by the municipality solely to promote |
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| tourism and conventions
within that municipality or otherwise |
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| to attract nonresident overnight
visitors to the municipality.
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| No funds received pursuant to this Section shall be used to |
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| advertise for
or otherwise promote new competition in the hotel |
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| business.
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| (Source: P.A. 87-733.)
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| Section 99. Effective date. This Act takes effect upon |