SB 2483 — HOTEL OCCUPATION & USE REVENUE

*LRB10017546AWJ32716b* SB2483 100THEngrossed GENERALLRB100 ASSEMBLY17546 StateAWJ of32716 Illinoisb andAN 2018ACT SB2483concerning Introducedlocal 1/31/2018,government. by Sen.

Thomas Cullerton SYNOPSIS AS INTRODUCED:

ILCS 5/8-3-14 from Ch.

24, par.

8-3-14 ILCS 5/8-3-14a ILCS 5/8-3-14b new ILCS 5/8-3-14c new Amends the Illinois Municipal Code.

Provides that not less than 75% of the amounts collected by a municipality within DuPage County pursuant to the municipal hotel operators' occupation tax and municipal hotel use tax shall be used to promote tourism within that municipality.

Provides that the remainder of the amounts collected may be used by the municipality for of December 31, 2019.or capital infrastructure.

Provides for a repeal date LRB100 17546 AWJ 32716 b FISCAL NOTE ACT MAY APPLY A BILL FOR SB2483 LRB100 17546 AWJ 32716 b AN ACT concerning local government.

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 SB2483 Engrossed - 2 - LRB100 17546 AWJ 32716 b the tax.

(a) The corporate authorities of any municipality may impose a tax upon the privilege of renting or leasing rooms in SB2483 Engrossed - 3 - LRB100 17546 AWJ 32716 b a hotel within the municipality at a rate not to exceed 5% of the rental or lease payment.

No moneys received under this SB2483 Engrossed - 4 - LRB100 17546 AWJ 32716 b Section may be used to advertise for or otherwise promote new competition in the hotel business.

For any municipality located within DuPage County,County that belongs to a not-for-profit organization headquartered in DuPage County that is recognized by the Department of Commerce and Economic Opportunity as a certified local tourism and convention bureau entitled to receive State tourism grant funds, not less than 75% of the amounts collected pursuant to Section 8-3-14 shall be expended by the municipality to promote tourism and conventions within that municipality or otherwise to attract nonresident overnight visitors to the municipality, and the remainder of the amounts collected by a municipality within DuPage County pursuant to Section 8-3-14 may be expended by the municipality for economic development or capital infrastructure.

For any municipality located within DuPage County,County that belongs to a SB2483 Engrossed - 5 - LRB100 17546 AWJ 32716 b not-for-profit organization headquartered in DuPage County that is recognized by the Department of Commerce and Economic Opportunity as a certified local tourism and convention bureau entitled to receive State tourism grant funds, not less than 75% of the amounts collected pursuant to Section 8-3-14a shall be expended by the municipality to promote tourism and conventions within that municipality or otherwise to attract nonresident overnight visitors to the municipality, and the SB2483 - 5 - LRB100 17546 AWJ 32716 b remainder of the amounts collected by a municipality within DuPage County pursuant to Section 8-3-14a may be expended by the municipality for economic development or capital infrastructure.