Bill Text: IL HB3049 | 2017-2018 | 100th General Assembly | Introduced

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

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Bill Title: Amends the Hotel Operators' Occupation Tax Act. Provides that a corporate entity that occupies a room shall not be considered a "permanent resident" unless the same person or persons occupying the room have exclusive use of the room for at least 90 consecutive days. Effective immediately.

Spectrum: Slight Partisan Bill (Republican 2-1)

Status: (Failed) 2019-01-08 - Session Sine Die [HB3049 Detail]

Download: Illinois-2017-HB3049-Introduced.html

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100TH GENERAL ASSEMBLY State of Illinois 2017 and 2018 HB3049 Introduced , by Rep. Mike Fortner SYNOPSIS AS INTRODUCED:
35 ILCS 145/2 from Ch. 120, par. 481b.32
Amends the Hotel Operators' Occupation Tax Act. Provides that a corporate entity that occupies a room shall not be considered a "permanent resident" unless the same person or persons occupying the room have exclusive use of the room for at least 90 consecutive days. Effective immediately.
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A BILL FOR
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AN ACT concerning revenue.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Hotel Operators' Occupation Tax Act is
amended by changing Section 2 as follows:
(35 ILCS 145/2) (from Ch. 120, par. 481b.32)
Sec. 2. As used in this Act, unless the context otherwise
requires:
(1) "Hotel" means any building or buildings in which
the public may, for a consideration, obtain living
quarters, sleeping or housekeeping accommodations. The
term includes inns, motels, tourist homes or courts,
lodging houses, rooming houses and apartment houses.
(2) "Operator" means any person operating a hotel.
(3) "Occupancy" means the use or possession, or the
right to the use or possession, of any room or rooms in a
hotel for any purpose, or the right to the use or
possession of the furnishings or to the services and
accommodations accompanying the use and possession of the
room or rooms.
(4) "Room" or "rooms" means any living quarters,
sleeping or housekeeping accommodations.
(5) "Permanent resident" means any person who occupied

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or has the right to occupy any room or rooms, regardless of
whether or not it is the same room or rooms, in a hotel for
at least 30 consecutive days. A corporate entity that
occupies a room shall not be considered a "permanent
resident" unless the same person or persons occupying the
room have exclusive use of the room for at least 90
consecutive days.
(6) "Rent" or "rental" means the consideration
received for occupancy, valued in money, whether received
in money or otherwise, including all receipts, cash,
credits and property or services of any kind or nature.
(7) "Department" means the Department of Revenue.
(8) "Person" means any natural individual, firm,
partnership, association, joint stock company, joint
adventure, public or private corporation, limited
liability company, or a receiver, executor, trustee,
guardian or other representative appointed by order of any
court.
(Source: P.A. 87-951; 88-480.)
Section 99. Effective date. This Act takes effect upon
becoming law.