Bill Amendment: IL SB2899 | 2017-2018 | 100th General Assembly

NOTE: For additional amemendments please see the Bill Drafting List

---

Bill Title: FINANCE-TOURISM PROMOTION

Status: 2018-08-17 - Public Act . . . . . . . . . 100-0936 [SB2899 Detail]

Download: Illinois-2017-SB2899-Senate_Amendment_001.html

---

Sen. Scott M. Bennett

Filed: 3/1/2018

10000SB2899sam001 LRB100 20382 HLH 36548 a
AMENDMENT TO SENATE BILL 2899
AMENDMENT NO. ______. Amend Senate Bill 2899 by replacing
everything after the enacting clause with the following:
"Section 5. The Department of Commerce and Economic
Opportunity Law of the Civil Administrative Code of Illinois is
amended by changing Section 605-705 as follows:
(20 ILCS 605/605-705) (was 20 ILCS 605/46.6a)
Sec. 605-705. Grants to local tourism and convention
bureaus.
(a) To establish a grant program for local tourism and
convention bureaus. The Department will develop and implement a
program for the use of funds, as authorized under this Act, by
local tourism and convention bureaus. For the purposes of this
Act, bureaus eligible to receive funds are those local tourism
and convention bureaus that are (i) either units of local
government or incorporated as not-for-profit organizations;

10000SB2899sam001 - 2 - LRB100 20382 HLH 36548 a
(ii) in legal existence for a minimum of 2 years before July 1,
2001; (iii) operating with a paid, full-time staff whose sole
purpose is to promote tourism in the designated service area;
and (iv) affiliated with one or more municipalities or counties
that support the bureau with local hotel-motel taxes. After
July 1, 2001, bureaus requesting certification in order to
receive funds for the first time must be local tourism and
convention bureaus that are (i) either units of local
government or incorporated as not-for-profit organizations;
(ii) in legal existence for a minimum of 2 years before the
request for certification; (iii) operating with a paid,
full-time staff whose sole purpose is to promote tourism in the
designated service area; and (iv) affiliated with multiple
municipalities or counties that support the bureau with local
hotel-motel taxes. Each bureau receiving funds under this Act
will be certified by the Department as the designated recipient
to serve an area of the State. Notwithstanding the criteria set
forth in this subsection (a), or any rule adopted under this
subsection (a), the Director of the Department may provide for
the award of grant funds to one or more entities if in the
Department's judgment that action is necessary in order to
prevent a loss of funding critical to promoting tourism in a
designated geographic area of the State.
(b) To distribute grants to local tourism and convention
bureaus from appropriations made from the Local Tourism Fund
for that purpose. Of the amounts appropriated annually to the

10000SB2899sam001 - 3 - LRB100 20382 HLH 36548 a
Department for expenditure under this Section prior to July 1,
2011, one-third of those monies shall be used for grants to
convention and tourism bureaus in cities with a population
greater than 500,000. The remaining two-thirds of the annual
appropriation prior to July 1, 2011 shall be used for grants to
convention and tourism bureaus in the remainder of the State,
in accordance with a formula based upon the population served.
Of the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 18% of
such moneys shall be used for grants to convention and tourism
bureaus in cities with a population greater than 500,000. Of
the amounts appropriated annually to the Department for
expenditure under this Section beginning July 1, 2011, 82% of
such moneys shall be used for grants to convention bureaus in
the remainder of the State, in accordance with a formula based
upon the population served. The Department may reserve up to
10% of total local tourism funds available for costs of
administering the program to conduct audits of grants, to
provide incentive funds to those bureaus that will conduct
promotional activities designed to further the Department's
statewide advertising campaign, to fund special statewide
promotional activities, and to fund promotional activities
that support an increased use of the State's parks or historic
sites. The Department shall require that any convention and
tourism bureau receiving a grant under this Section that
requires matching funds shall provide matching funds equal to

10000SB2899sam001 - 4 - LRB100 20382 HLH 36548 a
no less than 50% of the grant amount. During fiscal year 2013,
the Department shall reserve $2,000,000 of the available local
tourism funds for appropriation to the Historic Preservation
Agency for the operation of the Abraham Lincoln Presidential
Library and Museum and State historic sites.
(Source: P.A. 97-617, eff. 10-26-11; 97-732, eff. 6-30-12;
98-252, eff. 8-9-13.)
Section 10. 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 and ending on July 6, 2017 (the
effective date of Public Act 100-23) this amendatory Act of the
100th General Assembly, upon certification of the Department of

10000SB2899sam001 - 5 - LRB100 20382 HLH 36548 a
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
any tax imposed under Section 4.05 of the Chicago World's
Fair-1992 Authority Act during the preceding month. Beginning
on the effective date of this amendatory Act of the 100th
General Assembly, 13% of the net revenue realized from the
Hotel Operators' Occupation Tax Act shall be deposited directly
into the Tourism Promotion Fund as provided in Section 6 of the
Hotel Operators' Occupation Tax Act. "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 and ending on July 6, 2017 (the
effective date of Public Act 100-23) this amendatory Act of the
100th General Assembly, 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

10000SB2899sam001 - 6 - LRB100 20382 HLH 36548 a
imposed under Section 4.05 of the Chicago World's Fair-1992
Authority Act during the preceding month. Beginning on the
effective date of this amendatory Act of the 100th General
Assembly, 8% of net revenue realized from the Hotel Operators'
Occupation Tax Act shall be deposited directly into the Tourism
Promotion Fund as provided in Section 6 of the Hotel Operators'
Occupation Tax Act. "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
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

10000SB2899sam001 - 7 - LRB100 20382 HLH 36548 a
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.
(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.
(4) (Blank). As soon as possible after the first day of
each month, beginning July 1, 2017, if the amount of revenue
deposited into the Tourism Promotion Fund under subsection (c)
of Section 6 of the Hotel Operators' Occupation Tax Act is less
than 21% of the net revenue realized from the Hotel Operators'
Occupation Tax during the preceding month, then, upon
certification of the Department of Revenue, the State
Comptroller shall direct and the State Treasurer shall transfer
from the General Revenue Fund to the Tourism Promotion Fund an
amount equal to the difference between 21% of the net revenue
realized from the Hotel Operators' Occupation Tax during the
preceding month and the amount of revenue deposited into the
Tourism Promotion Fund under subsection (c) of Section 6 of the
Hotel Operators' Occupation Tax Act.
(Source: P.A. 100-23, eff. 7-6-17.)

10000SB2899sam001 - 8 - LRB100 20382 HLH 36548 a
Section 15. The Hotel Operators' Occupation Tax Act is
amended by changing Section 6 as follows:
(35 ILCS 145/6) (from Ch. 120, par. 481b.36)
Sec. 6. Filing of returns and distribution of proceeds.
Except as provided hereinafter in this Section, on or
before the last day of each calendar month, every person
engaged in the business of renting, leasing or letting rooms in
a hotel in this State during the preceding calendar month shall
file a return with the Department, stating:
1. The name of the operator;
2. His residence address and the address of his
principal place of business and the address of the
principal place of business (if that is a different
address) from which he engages in the business of renting,
leasing or letting rooms in a hotel in this State;
3. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms during such preceding calendar month;
4. Total amount of rental receipts received by him
during the preceding calendar month from renting, leasing
or letting rooms to permanent residents during such
preceding calendar month;
5. Total amount of other exclusions from gross rental
receipts allowed by this Act;
6. Gross rental receipts which were received by him

10000SB2899sam001 - 9 - LRB100 20382 HLH 36548 a
during the preceding calendar month and upon the basis of
which the tax is imposed;
7. The amount of tax due;
8. Such other reasonable information as the Department
may require.
If the operator's average monthly tax liability to the
Department does not exceed $200, the Department may authorize
his returns to be filed on a quarter annual basis, with the
return for January, February and March of a given year being
due by April 30 of such year; with the return for April, May
and June of a given year being due by July 31 of such year; with
the return for July, August and September of a given year being
due by October 31 of such year, and with the return for
October, November and December of a given year being due by
January 31 of the following year.
If the operator's average monthly tax liability to the
Department does not exceed $50, the Department may authorize
his returns to be filed on an annual basis, with the return for
a given year being due by January 31 of the following year.
Such quarter annual and annual returns, as to form and
substance, shall be subject to the same requirements as monthly
returns.
Notwithstanding any other provision in this Act concerning
the time within which an operator may file his return, in the
case of any operator who ceases to engage in a kind of business
which makes him responsible for filing returns under this Act,

10000SB2899sam001 - 10 - LRB100 20382 HLH 36548 a
such operator shall file a final return under this Act with the
Department not more than 1 month after discontinuing such
business.
Where the same person has more than 1 business registered
with the Department under separate registrations under this
Act, such person shall not file each return that is due as a
single return covering all such registered businesses, but
shall file separate returns for each such registered business.
In his return, the operator shall determine the value of
any consideration other than money received by him in
connection with the renting, leasing or letting of rooms in the
course of his business and he shall include such value in his
return. Such determination shall be subject to review and
revision by the Department in the manner hereinafter provided
for the correction of returns.
Where the operator is a corporation, the return filed on
behalf of such corporation shall be signed by the president,
vice-president, secretary or treasurer or by the properly
accredited agent of such corporation.
The person filing the return herein provided for shall, at
the time of filing such return, pay to the Department the
amount of tax herein imposed. The operator filing the return
under this Section shall, at the time of filing such return,
pay to the Department the amount of tax imposed by this Act
less a discount of 2.1% or $25 per calendar year, whichever is
greater, which is allowed to reimburse the operator for the

10000SB2899sam001 - 11 - LRB100 20382 HLH 36548 a
expenses incurred in keeping records, preparing and filing
returns, remitting the tax and supplying data to the Department
on request.
There shall be deposited in the Build Illinois Fund in the
State Treasury for each State fiscal year 40% of the amount of
total net proceeds from the tax imposed by subsection (a) of
Section 3. Of the remaining 60%, $5,000,000 shall be deposited
in the Illinois Sports Facilities Fund and credited to the
Subsidy Account each fiscal year by making monthly deposits in
the amount of 1/8 of $5,000,000 plus cumulative deficiencies in
such deposits for prior months, and an additional $8,000,000
shall be deposited in the Illinois Sports Facilities Fund and
credited to the Advance Account each fiscal year by making
monthly deposits in the amount of 1/8 of $8,000,000 plus any
cumulative deficiencies in such deposits for prior months;
provided, that for fiscal years ending after June 30, 2001, the
amount to be so deposited into the Illinois Sports Facilities
Fund and credited to the Advance Account each fiscal year shall
be increased from $8,000,000 to the then applicable Advance
Amount and the required monthly deposits beginning with July
2001 shall be in the amount of 1/8 of the then applicable
Advance Amount plus any cumulative deficiencies in those
deposits for prior months. (The deposits of the additional
$8,000,000 or the then applicable Advance Amount, as
applicable, during each fiscal year shall be treated as
advances of funds to the Illinois Sports Facilities Authority

10000SB2899sam001 - 12 - LRB100 20382 HLH 36548 a
for its corporate purposes to the extent paid to the Authority
or its trustee and shall be repaid into the General Revenue
Fund in the State Treasury by the State Treasurer on behalf of
the Authority pursuant to Section 19 of the Illinois Sports
Facilities Authority Act, as amended. If in any fiscal year the
full amount of the then applicable Advance Amount is not repaid
into the General Revenue Fund, then the deficiency shall be
paid from the amount in the Local Government Distributive Fund
that would otherwise be allocated to the City of Chicago under
the State Revenue Sharing Act.)
For purposes of the foregoing paragraph, the term "Advance
Amount" means, for fiscal year 2002, $22,179,000, and for
subsequent fiscal years through fiscal year 2032, 105.615% of
the Advance Amount for the immediately preceding fiscal year,
rounded up to the nearest $1,000.
Of the remaining 60% of the amount of total net proceeds
prior to August 1, 2011 from the tax imposed by subsection (a)
of Section 3 after all required deposits in the Illinois Sports
Facilities Fund, the amount equal to 8% of the net revenue
realized from this Act 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 shall be deposited in the Local Tourism Fund each month
for purposes authorized by Section 605-705 of the Department of
Commerce and Economic Opportunity Law (20 ILCS 605/605-705). Of
the remaining 60% of the amount of total net proceeds beginning

10000SB2899sam001 - 13 - LRB100 20382 HLH 36548 a
on August 1, 2011 from the tax imposed by subsection (a) of
Section 3 after all required deposits in the Illinois Sports
Facilities Fund, an amount equal to 8% of the net revenue
realized from this Act 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 shall be deposited as follows: 18% of such amount shall
be deposited into the Chicago Travel Industry Promotion Fund
for the purposes described in subsection (n) of Section 5 of
the Metropolitan Pier and Exposition Authority Act and the
remaining 82% of such amount shall be deposited into the Local
Tourism Fund each month for purposes authorized by Section
605-705 of the Department of Commerce and Economic Opportunity
Law. Beginning on August 1, 1999 and ending on July 31, 2011,
an amount equal to 4.5% of the net revenue realized from the
Hotel Operators' Occupation Tax Act during the preceding month
shall be deposited into the International Tourism Fund for the
purposes authorized in Section 605-707 of the Department of
Commerce and Economic Opportunity Law. Beginning on August 1,
2011, an amount equal to 4.5% of the net revenue realized from
this Act during the preceding month shall be deposited as
follows: 55% of such amount shall be deposited into the Chicago
Travel Industry Promotion Fund for the purposes described in
subsection (n) of Section 5 of the Metropolitan Pier and
Exposition Authority Act and the remaining 45% of such amount
deposited into the International Tourism Fund for the purposes

10000SB2899sam001 - 14 - LRB100 20382 HLH 36548 a
authorized in Section 605-707 of the Department of Commerce and
Economic Opportunity Law. Beginning on the effective date of
this amendatory Act of the 100th General Assembly, after all
required deposits into the Illinois Sports Facilities Fund, the
Local Tourism Fund, the Chicago Travel Industry Promotion Fund,
and the International Tourism Fund have been made: (1) 13% of
the net revenue realized from this Act shall be deposited
directly into the Tourism Promotion Fund to be used as provided
in paragraph (1) of Section 4a of the Illinois Promotion Act;
and (2) 8% of the net revenue realized from this Act shall be
deposited directly into the Tourism Promotion Fund to be used
as provided in paragraph (2) of Section 4a of the Illinois
Promotion Act. "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.
After making all these deposits, all other proceeds of the
tax imposed under subsection (a) of Section 3 shall be
deposited in the Tourism Promotion Fund in the State Treasury.
All moneys received by the Department from the additional tax
imposed under subsection (b) of Section 3 shall be deposited
into the Build Illinois Fund in the State Treasury.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department on a form prescribed by the Department within not

10000SB2899sam001 - 15 - LRB100 20382 HLH 36548 a
less than 60 days after receipt of the notice an annual
information return for the tax year specified in the notice.
Such annual return to the Department shall include a statement
of gross receipts as shown by the operator's last State income
tax return. If the total receipts of the business as reported
in the State income tax return do not agree with the gross
receipts reported to the Department for the same period, the
operator shall attach to his annual information return a
schedule showing a reconciliation of the 2 amounts and the
reasons for the difference. The operator's annual information
return to the Department shall also disclose pay roll
information of the operator's business during the year covered
by such return and any additional reasonable information which
the Department deems would be helpful in determining the
accuracy of the monthly, quarterly or annual tax returns by
such operator as hereinbefore provided for in this Section.
If the annual information return required by this Section
is not filed when and as required the taxpayer shall be liable
for a penalty in an amount determined in accordance with
Section 3-4 of the Uniform Penalty and Interest Act until such
return is filed as required, the penalty to be assessed and
collected in the same manner as any other penalty provided for
in this Act.
The chief executive officer, proprietor, owner or highest
ranking manager shall sign the annual return to certify the
accuracy of the information contained therein. Any person who

10000SB2899sam001 - 16 - LRB100 20382 HLH 36548 a
willfully signs the annual return containing false or
inaccurate information shall be guilty of perjury and punished
accordingly. The annual return form prescribed by the
Department shall include a warning that the person signing the
return may be liable for perjury.
The foregoing portion of this Section concerning the filing
of an annual information return shall not apply to an operator
who is not required to file an income tax return with the
United States Government.
(Source: P.A. 100-23, eff. 7-6-17.)
Section 99. Effective date. This Act takes effect upon
becoming law.".