Bill Text: IL HB5146 | 2023-2024 | 103rd General Assembly | Introduced

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Bill Title: Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. Effective immediately.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-04-05 - Rule 19(a) / Re-referred to Rules Committee [HB5146 Detail]

Download: Illinois-2023-HB5146-Introduced.html

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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 HB5146 Introduced , by Rep. Marcus C. Evans, Jr. SYNOPSIS AS INTRODUCED:
New Act
5 ILCS 140/7.5
55 ILCS 5/5-1030 from Ch. 34, par. 5-1030
65 ILCS 5/8-3-13 from Ch. 24, par. 8-3-13
65 ILCS 5/8-3-14 from Ch. 24, par. 8-3-14
65 ILCS 5/8-3-14a
Creates the Short-Term Rental Occupation Tax Act. Imposes taxes upon short-term rental transactions facilitated by a hosting platform. Provides that one tax is imposed at the rate of 5% of 94% of the gross rental receipts from the transaction. Provides that an additional tax is imposed at the rate of 1% of 94% of the gross rental receipts from the transaction. Provides that operators of short-term rentals shall obtain a business license from the Department of Revenue. Amends the Counties Code and the Illinois Municipal Code to make conforming changes. 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 1. Short title. This Act may be cited as the
Short-Term Rental Occupation Tax Act.
Section 5. Definitions. As used in this Act:
"Booking transaction" means a transaction in which a
hosting platform collects or receives compensation for
facilitating the renting of a short-term rental located in
this State by directly or indirectly allowing a reservation to
be made for an occupant or collecting or processing payments
through the hosting platform's online application, software,
website, or system.
"Department" means the Department of Revenue.
"Hosting platform" or "platform" means a person who
provides an online application, software, website, or system
through which a short-term rental located in this State is
advertised or held out to the public as available to rent for
occupancy.
"Hotel" has the same meaning as defined in the Hotel
Operators' Occupation Tax Act.
"Occupancy" means the use or possession by an occupant, or
the right to the use or possession by an occupant, of any room

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or rooms in a short-term rental for any purpose, or the right
of an occupant to the use or possession of the furnishings or
to the services and accommodations accompanying the use and
possession of the room or rooms.
"Operator" means any person operating a short-term rental.
"Permanent resident" means any person who occupies or has
the right to occupy a room or rooms in a short-term rental for
at least 30 consecutive days, regardless of whether the person
occupies the same room or rooms in the short-term rental
during the entire 30-day period.
"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.
"Rent" or "rental" means the consideration received for an
occupant's occupancy, valued in money, whether received in
money or otherwise, including all receipts, cash, credits, and
property or services of any kind or nature.
"Room" or "rooms" means any living quarters, sleeping
accommodations, or housekeeping accommodations.
"Short-term rental" means an owner-occupied,
tenant-occupied, or non-owner-occupied dwelling, including,
but not limited to, an apartment, house, cottage, condominium,
or furnished accommodation, located in this State, where: (i)
at least one room in the dwelling is rented to an occupant for

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a period of less than 30 consecutive days; and (ii) all
accommodations are reserved in advance; provided, however,
that a dwelling shall be considered a single room if rented as
such. "Short-term rental" does not include:
(1) any dormitory or other living or sleeping facility
maintained by a public or private school, college, or
university for the use of students, faculty, or visitors;
(2) any facility certified or licensed and regulated
by the Department of Human Services or Department of
Public Health;
(3) any room in a condominium, cooperative, or
timeshare plan and any individually or collectively owned
single-family or multifamily dwelling house or room in
such dwelling that is rented for a period of at least 30
consecutive days and that is not advertised or held out to
the public as a place regularly rented for periods of less
than 30 consecutive days;
(4) any migrant labor camp or residential migrant
housing permitted by the Department of Public Health;
(5) a facility that provides housing only to patients,
patients' families, and patients' caregivers and not to
the general public and is owned and operated by a
nonprofit organization;
(6) any apartment building inspected by the United
States Department of Housing and Urban Development or
other entity acting on behalf of the United States

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Department of Housing and Urban Development that is
designated primarily as housing for persons at least 62
years of age. The Department may require the operator of
the apartment building to attest in writing that the
building meets the criteria provided in this paragraph;
the Department may adopt rules to implement this
requirement; or
(7) the rental, leasing, or letting of rooms or
accommodations for occupancy in a hotel.
Section 10. Rate; exemptions.
(a) A tax is imposed upon each hosting platform that
facilitates a booking transaction in the State. The tax is
imposed at the rate of 5% of 94% of the gross rental receipts
from the short-term rental transaction.
(b) An additional tax is imposed upon each hosting
platform that facilitates a booking transaction in the State.
That tax is imposed at the rate of 1% of 94% of the gross
rental receipts from the short-term rental transaction.
(c) No funds received pursuant to this Act shall be used to
advertise for or otherwise promote new competition in the
hotel industry.
(d) The taxes are not imposed upon the privilege of
engaging in any business in interstate commerce or otherwise,
which business may not, under the Constitution and statutes of
the United States, be made the subject of taxation by this

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State. In addition, the tax is not imposed upon gross rental
receipts for which the hosting platform is prohibited from
obtaining reimbursement for the tax from the customer by
reason of a federal treaty.
(e) The taxes imposed by this Act shall not apply to a
short-term rental transaction if:
(1) any of the parties to the transaction is an entity
that is organized and operated exclusively for religious
or charitable purposes;
(2) that party possesses an active Exemption
Identification Number issued by the Department pursuant to
the Retailers' Occupation Tax Act; and
(3) the short-term rental is in furtherance of the
purposes for which the religious or charitable entity is
organized.
(f) Persons subject to the tax imposed by this Act may
reimburse themselves for their tax liability under this Act by
separately stating the tax as an additional charge, which
charge may be stated in combination, in a single amount, with
any tax imposed by any unit of local government.
(g) If a hosting platform collects an amount (however
designated) that purports to reimburse the platform for its
short-term rental occupation tax liability measured by
receipts that are not subject to the short-term rental
occupation tax, or if a hosting platform, in collecting an
amount (however designated) that purports to reimburse the

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platform for its short-term rental occupation tax liability
measured by receipts which are subject to tax under this Act,
collects more from the customer than the short-term rental
occupation tax liability from the transaction, then the
customer shall have a legal right to claim a refund of that
amount from the platform. However, if the amount is not
refunded to the customer for any reason, the hosting platform
is liable to pay that amount to the Department.
(h) The tax imposed under this Act shall be in addition to
all other occupation or privilege taxes imposed by the State
of Illinois or by any municipal corporation or political
subdivision thereof.
Section 15. Hosting platform collection and remittance of
taxes. Any hosting platform that facilitates a booking
transaction shall be required to: (i) assess, collect, report,
and remit the tax to the Department; (ii) maintain records of
any taxes collected under this Act that have been remitted to
the appropriate taxing body and submit these records to the
Department in accordance with this Act; and (iii) notify the
short-term rental operator that the operator must comply with
all applicable local, State, and federal laws, regulations,
and ordinances, including this Act.
Section 20. Hosting platforms.
(a) It is unlawful for any hosting platform to facilitate

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a booking transaction for a short-term rental located in this
State unless the hosting platform:
(1) is first registered with the Department in
accordance with subsection (d); and
(2) as a condition of registration with the
Department:
(A) has obtained written consent for the
disclosure of the information required under Section
25 of this Act, and the furnishing of such information
in accordance with Section 25 of this Act, from all
operators with short-term rentals located in this
State who intend to short-term rent those dwellings or
rooms within those dwellings through the platform; and
(B) has granted its own consent in writing for the
disclosure and furnishing of that information.
(b) It is unlawful for any hosting platform to facilitate
a booking transaction for a short-term rental if the dwelling
or room within the dwelling is not lawfully registered,
licensed, permitted, or otherwise allowed as a short-term
rental pursuant to an applicable local, State, or federal law,
regulation, or ordinance, including this Act, at the time it
is rented.
(c) Each hosting platform shall designate and maintain on
file with the Department an agent for service of process in
this State. If the registered agent is unable, with reasonable
diligence, to be located or if the hosting platform fails to

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reasonably designate or maintain a registered agent in this
State, the Director may deem himself or herself or another
appropriate person an agent of the hosting platform for
purposes of accepting service of any process, notice, or
demand.
(d) The Department may issue a certificate of registration
to each hosting platform that meets the requirements of this
Act and the rules adopted under this Act by the Department
concerning the registration of hosting platforms.
Section 25. Records and reporting.
(a) Notwithstanding any other provision of law or
Department action to the contrary:
(1) Every hosting platform shall keep separate books
and records of the hosting platform's business to show the
rents and occupancies that are taxable under this Act
separately from the transactions of the hosting platform
that are not taxable under this Act. If any hosting
platform fails to keep such separate books or records, the
hosting platform shall be liable to remit the tax at the
rate designated in this Act upon the entire proceeds from
the short-term rental. The Department may adopt rules that
establish requirements, including record forms and
formats, for records required to be kept and maintained by
taxpayers. For purposes of this Section, "records" means
all data maintained by the taxpayer, including data on

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paper, microfilm, microfiche, or any type of
machine-sensible data compilation.
(2) In accordance with rules adopted by the Department
and subject to applicable laws, for all booking
transactions it facilitates for short-term rentals located
in this State a hosting platform shall develop and
maintain a report that must include all of the following
information about each short-term rental booking
transaction:
(A) the name of the operator;
(B) the operator's or short-term rental's license,
registration, permit, or other number as applicable;
(C) the physical address of the short-term rental;
(D) any room or dwelling designation;
(E) the individual periods of rental by calendar
date;
(F) the itemized amounts collected or processed by
the hosting platform for the rental, taxes, and all
other charges; and
(G) any additional information that the Department
may require by rule.
(b) The hosting platform shall submit the report to the
Department monthly in the format requested by the Department
and shall make the report, as well as any underlying records
requested by the Department, available for audit by the
Department upon the Department's request. The Department may

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issue and serve subpoenas and compel the production of the
report and underlying records as necessary to enforce hosting
platform compliance with this Section. Such underlying records
may not include copies of specific message exchanges between
the hosting platform and an operator, short-term rental
renter, or occupant, or between the operator and short-term
rental renter or occupant.
(c) The hosting platform shall maintain the report and
underlying records for at least 3 years, in accordance with
any rules adopted by the Department.
(d) The Department shall share the report, sections of the
report, underlying records, or any combination of those items,
with an agency or local government of this State to ensure
compliance with this Act, the laws of this State, and any local
laws, regulations, or ordinances.
(e) The Department may use the report and underlying
records for tax auditing purposes, and local governments may
use the reports and underlying records to ensure compliance
with laws, ordinances, or regulations.
(f) A hosting platform may not facilitate a booking
transaction for a short-term rental located in this State
unless the operator consents to the hosting platform's
disclosure of the information required by this Section.
(g) A hosting platform that operates in violation of this
Section or the rules of the Department adopted under this Act
shall be subject to fines up to $1,000 per offense and to

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suspension, revocation, or refusal of a registration issued
pursuant to this Act. For purposes of this subsection, the
Department may regard as a separate offense each booking
transaction a hosting platform facilitates in violation of
this Act or the rules of the Department or each calendar day
that such violation persists.
Section 30. State business licensing.
(a) Before an operator engages in the business of
facilitating booking transactions in this State, the operator
shall obtain a business license from the Department. In order
to obtain a business license from the Department, the operator
must first provide evidence to the Department that the
short-term rental is lawfully registered, licensed, permitted,
or otherwise allowed to operate as a short-term rental
pursuant to the applicable local law, regulation, or
ordinance.
(b) An operator's business license number issued by the
Department must be displayed on any advertisement or listing
of a short-term rental and be physically displayed within the
short-term rental.
(c) If the Department notifies a hosting platform in
writing that an advertisement or listing for a short-term
rental in this State fails to display a valid business license
number issued by the Department, the hosting platform must
remove all advertisements or listings for that short-term

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rental from its online application, software, website, or
system within 3 business days unless the listing is otherwise
brought into compliance with the law.
(d) The Department shall revoke or refuse to issue or
renew a short-term rental operator's business license if (i)
the Department determines that the operation of the subject
short-term rental violates the terms of an applicable lease or
property restriction, (ii) the Department determines that the
operation of the short-term rental violates a State, federal,
or local law, ordinance, or regulation, or (iii) the
short-term rental operator is the subject of a final order or
judgment lawfully directing the termination of the premises'
use as a short-term rental.
Section 35. Filing of returns and distribution of
proceeds. Except as provided in this Section, on or before the
last day of each calendar month, each hosting platform that is
liable for the tax under this Act during the preceding
calendar month shall file a return for the preceding calendar
month with the Department, stating:
(1) the name of the hosting platform;
(2) the address of the principal place of business
from which the hosting platform engages in the business of
facilitating short-term rentals in this State;
(3) the total amount of rental receipts received by
the hosting platform during the preceding calendar month

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from renting, leasing, or letting rooms in this State
during the preceding calendar month;
(4) the total amount of other exclusions from gross
rental receipts allowed by this Act;
(5) gross rental receipts that were received by the
hosting platform during the preceding calendar month and
upon the basis of which the tax is imposed;
(6) the amount of tax due; and
(7) such other reasonable information as the
Department may require.
If the hosting platform's average monthly tax liability to
the Department under this Act does not exceed $200, the
Department may authorize the platform's 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 hosting platform's average monthly tax liability to
the Department under this Act does not exceed $50, the
Department may authorize the platform's 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

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substance, shall be subject to the same requirements as
monthly returns.
Notwithstanding any other provision of this Act concerning
the time within which the hosting platform may file its
return, in the case of any hosting platform that ceases to
engage in a kind of business that makes the hosting platform
responsible for filing returns under this Act, such platform
shall file a final return under this Act with the Department
not more than one month after discontinuing that business.
If the same person has more than one business registered
with the Department under separate registrations under this
Act, that 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 the return under this Act, the taxpayer shall determine
the value of any consideration other than money received by
the taxpayer for the renting, leasing, or letting of rooms in
this State in the course of the taxpayer's business, and the
taxpayer shall include that value in his return. The
determination shall be subject to review and revision by the
Department in the manner provided in this Act for the
correction of returns.
If the taxpayer is a corporation, the return filed on
behalf of the corporation shall be signed by the president,
vice president, secretary, or treasurer, or by the properly
accredited agent of such corporation.

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The person filing the return shall, at the time of filing
the return, pay to the Department the amount of the tax imposed
under this Act, less a discount of 2.1% or $25 per calendar
year, whichever is greater, which may be used to reimburse the
hosting platform for the expenses incurred in keeping records,
preparing and filing returns, remitting the tax, and supplying
information to the Department on request.
If any payment authorized in this Section exceeds the
taxpayer's liabilities under this Act, as shown on an original
return, the Department may authorize the taxpayer to credit
the excess payment against liability subsequently to be
remitted to the Department under this Act, in accordance with
reasonable rules adopted by the Department. If the Department
subsequently determines that all or any part of the credit
taken was not actually due to the taxpayer, the taxpayer's
discount shall be reduced by an amount equal to the difference
between the discount as applied to the credit taken and that
actually due, and that taxpayer shall be liable for penalties
and interest on such difference.
The proceeds collected from the tax under this Act shall
be deposited into the same funds and in the same manner as
proceeds are deposited under Section 6 of the Hotel Operators'
Occupation Tax Act.
The Department may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the
Department not less than 60 days after receipt of the notice,

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on a form prescribed by the Department, an annual information
return for the tax year specified in the notice. The annual
return to the Department shall include a statement of gross
receipts as shown by the taxpayer'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
taxpayer shall attach to the taxpayer's annual information
return a schedule showing a reconciliation of the 2 amounts
and the reasons for the difference. The taxpayer's annual
information return to the Department shall also disclose
payroll information for the taxpayer's business during the
year covered by the return and any additional reasonable
information that the Department deems to be helpful in
determining the accuracy of the monthly, quarterly, or annual
tax returns 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 the
return is filed as required. That 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 in the return. Any

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person who willfully signs the annual return containing false
or inaccurate information is guilty of perjury. The annual
return form prescribed by the Department shall include a
warning that the person signing the return may be liable for
perjury.
The provisions of this Section concerning the filing of an
annual information return shall not apply to a taxpayer who is
not required to file an income tax return with the United
States Government.
Section 40. Incorporation of Retailers' Occupation Tax Act
and Uniform Penalty and Interest Act. All of the provisions of
Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
6c, 7, 8, 9, 10, 11, and 12 of the Retailers' Occupation Tax
Act and Section 3-7 of the Uniform Penalty and Interest Act
shall apply to persons in the business of renting, leasing, or
letting short-term rental rooms in this State to the same
extent as if such provisions were included in this Act.
Section 45. Recordkeeping. When the amount due under this
Act is less than $300, any hosting platform that (i) fails to
make a return under this Act, (ii) fails to keep books and
records as required by this Act, (iii) makes a fraudulent
return under this Act, or (iv) willfully violates any rule of
the Department for the administration and enforcement of this
Act is guilty of a Class 4 felony. When the amount due is under

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$300, any officer or agent of a hosting platform who signs a
fraudulent return made on behalf of the hosting platform is
guilty of a Class 4 felony.
Any person who violates any provision of Section 20 of
this Act is guilty of a Class 4 felony. Each and every day the
person is engaged in business in violation of Section 20 shall
constitute a separate offense.
When the amount due under this Act is under $300, any
person who accepts money that is due to the Department under
this Act from a taxpayer for the purpose of acting as the
taxpayer's agent to make the payment to the Department, but
who fails to remit such payment to the Department when due is
guilty of a Class 4 felony. Any such person who purports to
make such payment by issuing or delivering a check or other
order upon a real or fictitious depository for the payment of
money, knowing that it will not be paid by the depository,
shall be guilty of a deceptive practice in violation of
Section 17-1 of the Criminal Code of 2012.
Any hosting platform that collects or attempts to collect
an amount (however designated) that purports to reimburse the
hosting platform for a short-term rental operators' occupation
tax liability measured by receipts that the hosting platform
knows are not subject to short-term rental operators'
occupation tax, or any hosting platform that knowingly
over-collects or attempts to over-collect an amount purporting
to reimburse such operator for short-term operators'

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occupation tax liability in a transaction that is subject to
the tax that is imposed by this Act, is guilty of a Class 4
felony.
When the amount due under this Act is $300 or more, any
hosting platform that (i) fails to make a return under this
Act, (ii) fails to keep books and records as required by this
Act, (iii) makes a fraudulent return under this Act, or (iv)
willfully violates any rule of the Department for the
administration and enforcement of this Act is guilty of a
Class 3 felony. When the amount due is $300 or more, any
officer or agent of a hosting platform who signs a fraudulent
return made on behalf of the hosting platform is guilty of a
Class 3 felony.
When the amount due under this Act is $300 or more, any
person who accepts money that is due to the Department under
this Act from a taxpayer for the purpose of acting as the
taxpayer's agent to make the payment to the Department, but
who fails to remit such payment to the Department is guilty of
a Class 3 felony. Any such person who purports to make such
payment by issuing or delivering a check or other order upon a
real or fictitious depository for the payment of money,
knowing that it will not be paid by the depository, shall be
guilty of a deceptive practice in violation of Section 17-1 of
the Criminal Code of 2012.
A prosecution for any act in violation of this Section may
be commenced at any time within 3 years of the commission of

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that act.
Section 50. Intergovernmental sharing of information. Any
information collected by the Department pursuant to this Act
shall not be subject to the Freedom of Information Act.
Information collected pursuant to this Act by the Department
may be shared with local units of government upon request,
provided that the information is treated as confidential at
all times by the local unit of government.
Section 53. Rulemaking. The Department may adopt rules to
implement and enforce the provisions of this Act.
Section 55. Local regulation. A unit of local government
may adopt an ordinance or resolution regulating short-term
rental activities within that unit of local government that
imposes requirements not inconsistent with nor less stringent
than those imposed by this Act.
Section 60. Severability. If any provision of this Act, in
part or in full, or its application to any person, entity, or
circumstance is held invalid, the invalidity does not affect
other provisions or applications of the Act which can be given
effect without the invalid provision or application, and to
this end the provisions of this Act are severable.

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Section 900. The Freedom of Information Act is amended by
changing Section 7.5 as follows:
(5 ILCS 140/7.5)
(Text of Section before amendment by P.A. 103-472)
Sec. 7.5. Statutory exemptions. To the extent provided for
by the statutes referenced below, the following shall be
exempt from inspection and copying:
(a) All information determined to be confidential
under Section 4002 of the Technology Advancement and
Development Act.
(b) Library circulation and order records identifying
library users with specific materials under the Library
Records Confidentiality Act.
(c) Applications, related documents, and medical
records received by the Experimental Organ Transplantation
Procedures Board and any and all documents or other
records prepared by the Experimental Organ Transplantation
Procedures Board or its staff relating to applications it
has received.
(d) Information and records held by the Department of
Public Health and its authorized representatives relating
to known or suspected cases of sexually transmissible
disease or any information the disclosure of which is
restricted under the Illinois Sexually Transmissible
Disease Control Act.

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(e) Information the disclosure of which is exempted
under Section 30 of the Radon Industry Licensing Act.
(f) Firm performance evaluations under Section 55 of
the Architectural, Engineering, and Land Surveying
Qualifications Based Selection Act.
(g) Information the disclosure of which is restricted
and exempted under Section 50 of the Illinois Prepaid
Tuition Act.
(h) Information the disclosure of which is exempted
under the State Officials and Employees Ethics Act, and
records of any lawfully created State or local inspector
general's office that would be exempt if created or
obtained by an Executive Inspector General's office under
that Act.
(i) Information contained in a local emergency energy
plan submitted to a municipality in accordance with a
local emergency energy plan ordinance that is adopted
under Section 11-21.5-5 of the Illinois Municipal Code.
(j) Information and data concerning the distribution
of surcharge moneys collected and remitted by carriers
under the Emergency Telephone System Act.
(k) Law enforcement officer identification information
or driver identification information compiled by a law
enforcement agency or the Department of Transportation
under Section 11-212 of the Illinois Vehicle Code.
(l) Records and information provided to a residential

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health care facility resident sexual assault and death
review team or the Executive Council under the Abuse
Prevention Review Team Act.
(m) Information provided to the predatory lending
database created pursuant to Article 3 of the Residential
Real Property Disclosure Act, except to the extent
authorized under that Article.
(n) Defense budgets and petitions for certification of
compensation and expenses for court appointed trial
counsel as provided under Sections 10 and 15 of the
Capital Crimes Litigation Act (repealed). This subsection
(n) shall apply until the conclusion of the trial of the
case, even if the prosecution chooses not to pursue the
death penalty prior to trial or sentencing.
(o) Information that is prohibited from being
disclosed under Section 4 of the Illinois Health and
Hazardous Substances Registry Act.
(p) Security portions of system safety program plans,
investigation reports, surveys, schedules, lists, data, or
information compiled, collected, or prepared by or for the
Department of Transportation under Sections 2705-300 and
2705-616 of the Department of Transportation Law of the
Civil Administrative Code of Illinois, the Regional
Transportation Authority under Section 2.11 of the
Regional Transportation Authority Act, or the St. Clair
County Transit District under the Bi-State Transit Safety

HB5146 - 24 - LRB103 37919 HLH 68051 b
Act (repealed).
(q) Information prohibited from being disclosed by the
Personnel Record Review Act.
(r) Information prohibited from being disclosed by the
Illinois School Student Records Act.
(s) Information the disclosure of which is restricted
under Section 5-108 of the Public Utilities Act.
(t) (Blank).
(u) Records and information provided to an independent
team of experts under the Developmental Disability and
Mental Health Safety Act (also known as Brian's Law).
(v) Names and information of people who have applied
for or received Firearm Owner's Identification Cards under
the Firearm Owners Identification Card Act or applied for
or received a concealed carry license under the Firearm
Concealed Carry Act, unless otherwise authorized by the
Firearm Concealed Carry Act; and databases under the
Firearm Concealed Carry Act, records of the Concealed
Carry Licensing Review Board under the Firearm Concealed
Carry Act, and law enforcement agency objections under the
Firearm Concealed Carry Act.
(v-5) Records of the Firearm Owner's Identification
Card Review Board that are exempted from disclosure under
Section 10 of the Firearm Owners Identification Card Act.
(w) Personally identifiable information which is
exempted from disclosure under subsection (g) of Section

HB5146 - 25 - LRB103 37919 HLH 68051 b
19.1 of the Toll Highway Act.
(x) Information which is exempted from disclosure
under Section 5-1014.3 of the Counties Code or Section
8-11-21 of the Illinois Municipal Code.
(y) Confidential information under the Adult
Protective Services Act and its predecessor enabling
statute, the Elder Abuse and Neglect Act, including
information about the identity and administrative finding
against any caregiver of a verified and substantiated
decision of abuse, neglect, or financial exploitation of
an eligible adult maintained in the Registry established
under Section 7.5 of the Adult Protective Services Act.
(z) Records and information provided to a fatality
review team or the Illinois Fatality Review Team Advisory
Council under Section 15 of the Adult Protective Services
Act.
(aa) Information which is exempted from disclosure
under Section 2.37 of the Wildlife Code.
(bb) Information which is or was prohibited from
disclosure by the Juvenile Court Act of 1987.
(cc) Recordings made under the Law Enforcement
Officer-Worn Body Camera Act, except to the extent
authorized under that Act.
(dd) Information that is prohibited from being
disclosed under Section 45 of the Condominium and Common
Interest Community Ombudsperson Act.

HB5146 - 26 - LRB103 37919 HLH 68051 b
(ee) Information that is exempted from disclosure
under Section 30.1 of the Pharmacy Practice Act.
(ff) Information that is exempted from disclosure
under the Revised Uniform Unclaimed Property Act.
(gg) Information that is prohibited from being
disclosed under Section 7-603.5 of the Illinois Vehicle
Code.
(hh) Records that are exempt from disclosure under
Section 1A-16.7 of the Election Code.
(ii) Information which is exempted from disclosure
under Section 2505-800 of the Department of Revenue Law of
the Civil Administrative Code of Illinois.
(jj) Information and reports that are required to be
submitted to the Department of Labor by registering day
and temporary labor service agencies but are exempt from
disclosure under subsection (a-1) of Section 45 of the Day
and Temporary Labor Services Act.
(kk) Information prohibited from disclosure under the
Seizure and Forfeiture Reporting Act.
(ll) Information the disclosure of which is restricted
and exempted under Section 5-30.8 of the Illinois Public
Aid Code.
(mm) Records that are exempt from disclosure under
Section 4.2 of the Crime Victims Compensation Act.
(nn) Information that is exempt from disclosure under
Section 70 of the Higher Education Student Assistance Act.

HB5146 - 27 - LRB103 37919 HLH 68051 b
(oo) Communications, notes, records, and reports
arising out of a peer support counseling session
prohibited from disclosure under the First Responders
Suicide Prevention Act.
(pp) Names and all identifying information relating to
an employee of an emergency services provider or law
enforcement agency under the First Responders Suicide
Prevention Act.
(qq) Information and records held by the Department of
Public Health and its authorized representatives collected
under the Reproductive Health Act.
(rr) Information that is exempt from disclosure under
the Cannabis Regulation and Tax Act.
(ss) Data reported by an employer to the Department of
Human Rights pursuant to Section 2-108 of the Illinois
Human Rights Act.
(tt) Recordings made under the Children's Advocacy
Center Act, except to the extent authorized under that
Act.
(uu) Information that is exempt from disclosure under
Section 50 of the Sexual Assault Evidence Submission Act.
(vv) Information that is exempt from disclosure under
subsections (f) and (j) of Section 5-36 of the Illinois
Public Aid Code.
(ww) Information that is exempt from disclosure under
Section 16.8 of the State Treasurer Act.

HB5146 - 28 - LRB103 37919 HLH 68051 b
(xx) Information that is exempt from disclosure or
information that shall not be made public under the
Illinois Insurance Code.
(yy) Information prohibited from being disclosed under
the Illinois Educational Labor Relations Act.
(zz) Information prohibited from being disclosed under
the Illinois Public Labor Relations Act.
(aaa) Information prohibited from being disclosed
under Section 1-167 of the Illinois Pension Code.
(bbb) Information that is prohibited from disclosure
by the Illinois Police Training Act and the Illinois State
Police Act.
(ccc) Records exempt from disclosure under Section
2605-304 of the Illinois State Police Law of the Civil
Administrative Code of Illinois.
(ddd) Information prohibited from being disclosed
under Section 35 of the Address Confidentiality for
Victims of Domestic Violence, Sexual Assault, Human
Trafficking, or Stalking Act.
(eee) Information prohibited from being disclosed
under subsection (b) of Section 75 of the Domestic
Violence Fatality Review Act.
(fff) Images from cameras under the Expressway Camera
Act. This subsection (fff) is inoperative on and after
July 1, 2025.
(ggg) Information prohibited from disclosure under

HB5146 - 29 - LRB103 37919 HLH 68051 b
paragraph (3) of subsection (a) of Section 14 of the Nurse
Agency Licensing Act.
(hhh) Information submitted to the Illinois State
Police in an affidavit or application for an assault
weapon endorsement, assault weapon attachment endorsement,
.50 caliber rifle endorsement, or .50 caliber cartridge
endorsement under the Firearm Owners Identification Card
Act.
(iii) Data exempt from disclosure under Section 50 of
the School Safety Drill Act.
(jjj) (hhh) Information exempt from disclosure under
Section 30 of the Insurance Data Security Law.
(kkk) (iii) Confidential business information
prohibited from disclosure under Section 45 of the Paint
Stewardship Act.
(lll) (Reserved).
(mmm) (iii) Information prohibited from being
disclosed under subsection (e) of Section 1-129 of the
Illinois Power Agency Act.
(nnn) Information prohibited from disclosure under
Section 50 of the Short-Term Rental Occupation Tax Act.
(Source: P.A. 102-36, eff. 6-25-21; 102-237, eff. 1-1-22;
102-292, eff. 1-1-22; 102-520, eff. 8-20-21; 102-559, eff.
8-20-21; 102-813, eff. 5-13-22; 102-946, eff. 7-1-22;
102-1042, eff. 6-3-22; 102-1116, eff. 1-10-23; 103-8, eff.
6-7-23; 103-34, eff. 6-9-23; 103-142, eff. 1-1-24; 103-372,

HB5146 - 30 - LRB103 37919 HLH 68051 b
eff. 1-1-24; 103-508, eff. 8-4-23; 103-580, eff. 12-8-23;
revised 1-2-24.)
(Text of Section after amendment by P.A. 103-472)
Sec. 7.5. Statutory exemptions. To the extent provided for
by the statutes referenced below, the following shall be
exempt from inspection and copying:
(a) All information determined to be confidential
under Section 4002 of the Technology Advancement and
Development Act.
(b) Library circulation and order records identifying
library users with specific materials under the Library
Records Confidentiality Act.
(c) Applications, related documents, and medical
records received by the Experimental Organ Transplantation
Procedures Board and any and all documents or other
records prepared by the Experimental Organ Transplantation
Procedures Board or its staff relating to applications it
has received.
(d) Information and records held by the Department of
Public Health and its authorized representatives relating
to known or suspected cases of sexually transmissible
disease or any information the disclosure of which is
restricted under the Illinois Sexually Transmissible
Disease Control Act.
(e) Information the disclosure of which is exempted

HB5146 - 31 - LRB103 37919 HLH 68051 b
under Section 30 of the Radon Industry Licensing Act.
(f) Firm performance evaluations under Section 55 of
the Architectural, Engineering, and Land Surveying
Qualifications Based Selection Act.
(g) Information the disclosure of which is restricted
and exempted under Section 50 of the Illinois Prepaid
Tuition Act.
(h) Information the disclosure of which is exempted
under the State Officials and Employees Ethics Act, and
records of any lawfully created State or local inspector
general's office that would be exempt if created or
obtained by an Executive Inspector General's office under
that Act.
(i) Information contained in a local emergency energy
plan submitted to a municipality in accordance with a
local emergency energy plan ordinance that is adopted
under Section 11-21.5-5 of the Illinois Municipal Code.
(j) Information and data concerning the distribution
of surcharge moneys collected and remitted by carriers
under the Emergency Telephone System Act.
(k) Law enforcement officer identification information
or driver identification information compiled by a law
enforcement agency or the Department of Transportation
under Section 11-212 of the Illinois Vehicle Code.
(l) Records and information provided to a residential
health care facility resident sexual assault and death

HB5146 - 32 - LRB103 37919 HLH 68051 b
review team or the Executive Council under the Abuse
Prevention Review Team Act.
(m) Information provided to the predatory lending
database created pursuant to Article 3 of the Residential
Real Property Disclosure Act, except to the extent
authorized under that Article.
(n) Defense budgets and petitions for certification of
compensation and expenses for court appointed trial
counsel as provided under Sections 10 and 15 of the
Capital Crimes Litigation Act (repealed). This subsection
(n) shall apply until the conclusion of the trial of the
case, even if the prosecution chooses not to pursue the
death penalty prior to trial or sentencing.
(o) Information that is prohibited from being
disclosed under Section 4 of the Illinois Health and
Hazardous Substances Registry Act.
(p) Security portions of system safety program plans,
investigation reports, surveys, schedules, lists, data, or
information compiled, collected, or prepared by or for the
Department of Transportation under Sections 2705-300 and
2705-616 of the Department of Transportation Law of the
Civil Administrative Code of Illinois, the Regional
Transportation Authority under Section 2.11 of the
Regional Transportation Authority Act, or the St. Clair
County Transit District under the Bi-State Transit Safety
Act (repealed).

HB5146 - 33 - LRB103 37919 HLH 68051 b
(q) Information prohibited from being disclosed by the
Personnel Record Review Act.
(r) Information prohibited from being disclosed by the
Illinois School Student Records Act.
(s) Information the disclosure of which is restricted
under Section 5-108 of the Public Utilities Act.
(t) (Blank).
(u) Records and information provided to an independent
team of experts under the Developmental Disability and
Mental Health Safety Act (also known as Brian's Law).
(v) Names and information of people who have applied
for or received Firearm Owner's Identification Cards under
the Firearm Owners Identification Card Act or applied for
or received a concealed carry license under the Firearm
Concealed Carry Act, unless otherwise authorized by the
Firearm Concealed Carry Act; and databases under the
Firearm Concealed Carry Act, records of the Concealed
Carry Licensing Review Board under the Firearm Concealed
Carry Act, and law enforcement agency objections under the
Firearm Concealed Carry Act.
(v-5) Records of the Firearm Owner's Identification
Card Review Board that are exempted from disclosure under
Section 10 of the Firearm Owners Identification Card Act.
(w) Personally identifiable information which is
exempted from disclosure under subsection (g) of Section
19.1 of the Toll Highway Act.

HB5146 - 34 - LRB103 37919 HLH 68051 b
(x) Information which is exempted from disclosure
under Section 5-1014.3 of the Counties Code or Section
8-11-21 of the Illinois Municipal Code.
(y) Confidential information under the Adult
Protective Services Act and its predecessor enabling
statute, the Elder Abuse and Neglect Act, including
information about the identity and administrative finding
against any caregiver of a verified and substantiated
decision of abuse, neglect, or financial exploitation of
an eligible adult maintained in the Registry established
under Section 7.5 of the Adult Protective Services Act.
(z) Records and information provided to a fatality
review team or the Illinois Fatality Review Team Advisory
Council under Section 15 of the Adult Protective Services
Act.
(aa) Information which is exempted from disclosure
under Section 2.37 of the Wildlife Code.
(bb) Information which is or was prohibited from
disclosure by the Juvenile Court Act of 1987.
(cc) Recordings made under the Law Enforcement
Officer-Worn Body Camera Act, except to the extent
authorized under that Act.
(dd) Information that is prohibited from being
disclosed under Section 45 of the Condominium and Common
Interest Community Ombudsperson Act.
(ee) Information that is exempted from disclosure

HB5146 - 35 - LRB103 37919 HLH 68051 b
under Section 30.1 of the Pharmacy Practice Act.
(ff) Information that is exempted from disclosure
under the Revised Uniform Unclaimed Property Act.
(gg) Information that is prohibited from being
disclosed under Section 7-603.5 of the Illinois Vehicle
Code.
(hh) Records that are exempt from disclosure under
Section 1A-16.7 of the Election Code.
(ii) Information which is exempted from disclosure
under Section 2505-800 of the Department of Revenue Law of
the Civil Administrative Code of Illinois.
(jj) Information and reports that are required to be
submitted to the Department of Labor by registering day
and temporary labor service agencies but are exempt from
disclosure under subsection (a-1) of Section 45 of the Day
and Temporary Labor Services Act.
(kk) Information prohibited from disclosure under the
Seizure and Forfeiture Reporting Act.
(ll) Information the disclosure of which is restricted
and exempted under Section 5-30.8 of the Illinois Public
Aid Code.
(mm) Records that are exempt from disclosure under
Section 4.2 of the Crime Victims Compensation Act.
(nn) Information that is exempt from disclosure under
Section 70 of the Higher Education Student Assistance Act.
(oo) Communications, notes, records, and reports

HB5146 - 36 - LRB103 37919 HLH 68051 b
arising out of a peer support counseling session
prohibited from disclosure under the First Responders
Suicide Prevention Act.
(pp) Names and all identifying information relating to
an employee of an emergency services provider or law
enforcement agency under the First Responders Suicide
Prevention Act.
(qq) Information and records held by the Department of
Public Health and its authorized representatives collected
under the Reproductive Health Act.
(rr) Information that is exempt from disclosure under
the Cannabis Regulation and Tax Act.
(ss) Data reported by an employer to the Department of
Human Rights pursuant to Section 2-108 of the Illinois
Human Rights Act.
(tt) Recordings made under the Children's Advocacy
Center Act, except to the extent authorized under that
Act.
(uu) Information that is exempt from disclosure under
Section 50 of the Sexual Assault Evidence Submission Act.
(vv) Information that is exempt from disclosure under
subsections (f) and (j) of Section 5-36 of the Illinois
Public Aid Code.
(ww) Information that is exempt from disclosure under
Section 16.8 of the State Treasurer Act.
(xx) Information that is exempt from disclosure or

HB5146 - 37 - LRB103 37919 HLH 68051 b
information that shall not be made public under the
Illinois Insurance Code.
(yy) Information prohibited from being disclosed under
the Illinois Educational Labor Relations Act.
(zz) Information prohibited from being disclosed under
the Illinois Public Labor Relations Act.
(aaa) Information prohibited from being disclosed
under Section 1-167 of the Illinois Pension Code.
(bbb) Information that is prohibited from disclosure
by the Illinois Police Training Act and the Illinois State
Police Act.
(ccc) Records exempt from disclosure under Section
2605-304 of the Illinois State Police Law of the Civil
Administrative Code of Illinois.
(ddd) Information prohibited from being disclosed
under Section 35 of the Address Confidentiality for
Victims of Domestic Violence, Sexual Assault, Human
Trafficking, or Stalking Act.
(eee) Information prohibited from being disclosed
under subsection (b) of Section 75 of the Domestic
Violence Fatality Review Act.
(fff) Images from cameras under the Expressway Camera
Act. This subsection (fff) is inoperative on and after
July 1, 2025.
(ggg) Information prohibited from disclosure under
paragraph (3) of subsection (a) of Section 14 of the Nurse

HB5146 - 38 - LRB103 37919 HLH 68051 b
Agency Licensing Act.
(hhh) Information submitted to the Illinois State
Police in an affidavit or application for an assault
weapon endorsement, assault weapon attachment endorsement,
.50 caliber rifle endorsement, or .50 caliber cartridge
endorsement under the Firearm Owners Identification Card
Act.
(iii) Data exempt from disclosure under Section 50 of
the School Safety Drill Act.
(jjj) (hhh) Information exempt from disclosure under
Section 30 of the Insurance Data Security Law.
(kkk) (iii) Confidential business information
prohibited from disclosure under Section 45 of the Paint
Stewardship Act.
(lll) (iii) Data exempt from disclosure under Section
2-3.196 of the School Code.
(mmm) (iii) Information prohibited from being
disclosed under subsection (e) of Section 1-129 of the
Illinois Power Agency Act.
(nnn) Information prohibited from disclosure under
Section 50 of the Short-Term Rental Occupation Tax Act.
(Source: P.A. 102-36, eff. 6-25-21; 102-237, eff. 1-1-22;
102-292, eff. 1-1-22; 102-520, eff. 8-20-21; 102-559, eff.
8-20-21; 102-813, eff. 5-13-22; 102-946, eff. 7-1-22;
102-1042, eff. 6-3-22; 102-1116, eff. 1-10-23; 103-8, eff.
6-7-23; 103-34, eff. 6-9-23; 103-142, eff. 1-1-24; 103-372,

HB5146 - 39 - LRB103 37919 HLH 68051 b
eff. 1-1-24; 103-472, eff. 8-1-24; 103-508, eff. 8-4-23;
103-580, eff. 12-8-23; revised 1-2-24.)
Section 905. The Counties Code is amended by changing
Section 5-1030 as follows:
(55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
Sec. 5-1030. Hotel rooms, short-term rentals, tax on gross
rental receipts.
(a) The corporate authorities of any county may by
ordinance impose a tax upon all persons engaged in such county
in the business of renting, leasing or letting rooms in a hotel
or short-term rental which is not located within a city,
village, or incorporated town that imposes a tax under Section
8-3-14 of the Illinois Municipal Code, as defined in the "The
Hotel Operators' Occupation Tax Act or the Short-Term Rental
Occupation Tax Act ", at a rate not to exceed 5% 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 or short-term rental, 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 the tax.
(b) With the consent of municipalities representing at

HB5146 - 40 - LRB103 37919 HLH 68051 b
least 67% of the population of Winnebago County, as determined
by the 2010 federal decennial census and as expressed by
resolution of the corporate authorities of those
municipalities, the county board of Winnebago County may, by
ordinance, impose a tax upon all persons engaged in the county
in the business of renting, leasing, or letting rooms in a
hotel or short-term rental that imposes a tax under Section
8-3-14 of the Illinois Municipal Code, as defined in the "The
Hotel Operators' Occupation Tax Act" or the Short-Term Rental
Occupation Tax Act, at a rate not to exceed 2% of the gross
rental receipts from renting, leasing, or letting, excluding,
however, from gross rental receipts, the proceeds of the
renting, leasing, or letting to permanent residents of that
hotel or short-term rental, 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
county board determines to be necessary or practicable for the
effective administration of the tax. The tax shall be
instituted on a countywide county-wide basis and shall be in
addition to any tax imposed by this or any other provision of
law. The revenue generated under this subsection shall be
accounted for and segregated from all other funds of the
county and shall be utilized solely for either: (1)
encouraging, supporting, marketing, constructing, or
operating, either directly by the county or through other
taxing bodies within the county, sports, arts, or other

HB5146 - 41 - LRB103 37919 HLH 68051 b
entertainment or tourism facilities or programs for the
purpose of promoting tourism, competitiveness, job growth, and
for the general health and well-being of the citizens of the
county; or (2) payment toward towards debt services on bonds
issued for the purposes set forth in this subsection.
(c) A Tourism Facility Board shall be established,
composed comprised of a representative from the county and
from each municipality that has approved the imposition of the
tax under subsection (b) of this Section.
(1) A Board member's vote is weighted based on the
municipality's population relative to the population of
the county, with the county representing the population
within unincorporated areas of the county. Representatives
from the Rockford Park District and Rockford Area
Convention and Visitors Bureau shall serve as ex officio
ex-officio members with no voting rights.
(2) The Board must meet not less frequently than once
per year to direct the use of revenues collected from the
tax imposed under subsection (b) of this Section that are
not already directed for use pursuant to an
intergovernmental agreement between the county and another
entity represented on the Board, including the ex officio
ex-officio members, and for any other reason the Board
deems necessary. Affirmative actions of the Board shall
require a weighted vote of Board members representing not
less than 67% of the population of the county.

HB5146 - 42 - LRB103 37919 HLH 68051 b
(3) The Board shall not be a separate unit of local
government, shall have no paid staff, and members of the
Board shall receive no compensation or reimbursement of
expenses from proceeds of the tax imposed under subsection
(b) of this Section.
(d) Persons subject to any tax imposed pursuant to
authority granted by this Section may reimburse themselves for
their tax liability for such tax by separately stating such
tax as an additional charge, which charge may be stated in
combination, in a single amount, with State tax imposed under
the "The Hotel Operators' Occupation Tax Act" or the
Short-Term Rental Occupation Tax Act.
Nothing in this Section shall be construed to authorize a
county to impose a tax upon the privilege of engaging in any
business which under the Constitution of the United States may
not be made the subject of taxation by this State.
An ordinance or resolution imposing a tax hereunder or
effecting a change in the rate thereof shall be effective on
the first day of the calendar month next following its passage
and required publication.
The amounts collected by any county pursuant to this
Section shall be expended to promote tourism; conventions;
expositions; theatrical, sports and cultural activities within
that county or otherwise to attract nonresident overnight
visitors to the county.
Any county may agree with any unit of local government,

HB5146 - 43 - LRB103 37919 HLH 68051 b
including any authority defined as a metropolitan exposition,
auditorium and office building authority, fair and exposition
authority, exposition and auditorium authority, or civic
center authority created pursuant to provisions of Illinois
law and the territory of which unit of local government or
authority is coextensive co-extensive with or wholly within
such county, to impose and collect for a period not to exceed
40 years, any portion or all of the tax authorized pursuant to
this Section and to transmit such tax so collected to such unit
of local government or authority. The amount so paid shall be
expended by any such unit of local government or authority for
the purposes for which such tax is authorized. Any such
agreement must be authorized by resolution or ordinance, as
the case may be, of such county and unit of local government or
authority, and such agreement may provide for the irrevocable
imposition and collection of said tax at such rate, or amount
as limited by a given rate, as may be agreed upon for the full
period of time set forth in such agreement; and such agreement
may further provide for any other terms as deemed necessary or
advisable by such county and such unit of local government or
authority. Any such agreement shall be binding and enforceable
by either party to such agreement. Such agreement entered into
pursuant to this Section shall not in any event constitute an
indebtedness of such county subject to any limitation imposed
by statute or otherwise.
(Source: P.A. 98-313, eff. 8-12-13.)

HB5146 - 44 - LRB103 37919 HLH 68051 b
Section 910. The Illinois Municipal Code is amended by
changing Sections 8-3-13, 8-3-14, and 8-3-14a as follows:
(65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
Sec. 8-3-13. The corporate authorities of any municipality
containing 500,000 or more inhabitants may impose a tax prior
to July 1, 1969, upon all persons engaged in the municipality
in the business of renting, leasing or letting rooms in a
hotel, as defined in the Hotel Operators' Occupation Tax Act,
or a short-term rental, as defined in the Short-Term Rental
Occupation Tax Act, at a rate not to exceed 1% of the gross
rental receipts from the renting, leasing or letting,
excluding, however, from gross rental receipts, the proceeds
of the renting, leasing or letting to permanent residents of
that hotel or short-term rental and proceeds from the tax
imposed under subsection (c) of Section 13 of the Metropolitan
Pier and Exposition Authority Act.
The tax imposed by a municipality under this Section and
all civil penalties that may be assessed as an incident
thereof shall be collected and enforced by the State
Department of Revenue. The certificate of registration that is
issued by the Department to a lessor under the Hotel
Operators' Occupation Tax Act, or a business license issued by
the Department under the Short-Term Rental Occupation Tax Act,
shall permit the registrant to engage in a business that is

HB5146 - 45 - LRB103 37919 HLH 68051 b
taxable under any ordinance or resolution enacted under this
Section without registering separately with the Department
under the ordinance or resolution or under this Section. The
Department shall have full power to administer and enforce
this Section; to collect all taxes and penalties due
hereunder; to dispose of taxes and penalties so collected in
the manner provided in this Section; and to determine all
rights to credit memoranda arising on account of the erroneous
payment of tax or penalty hereunder. In the administration of
and compliance with this Section, the Department and persons
who are subject to this Section shall have the same rights,
remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations,
penalties and definitions of terms, and employ the same modes
of procedure, as are prescribed in the Hotel Operators'
Occupation Tax Act, the Short-Term Rental Occupation Tax Act,
and the Uniform Penalty and Interest Act, as fully as if the
provisions contained in those Acts were set forth herein.
Whenever the Department determines that a refund should be
made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State
Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in the notification
from the Department. The refund shall be paid by the State
Treasurer out of the Illinois tourism tax fund.
Persons subject to any tax imposed under authority granted

HB5146 - 46 - LRB103 37919 HLH 68051 b
by this Section may reimburse themselves for their tax
liability for that tax by separately stating the tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax imposed under the Hotel
Operators' Occupation Tax Act or the Short-Term Rental
Occupation Tax Act.
The Department shall forthwith pay over to the State
Treasurer, ex officio ex-officio, as trustee, all taxes and
penalties collected hereunder. On or before the 25th day of
each calendar month, the Department shall prepare and certify
to the Comptroller the disbursement of stated sums of money to
named municipalities from which lessors have paid taxes or
penalties hereunder to the Department during the second
preceding calendar month. The amount to be paid to each
municipality shall be the amount (not including credit
memoranda) collected hereunder during the second preceding
calendar month by the Department, and not including an amount
equal to the amount of refunds made during the second
preceding calendar month by the Department on behalf of the
municipality, less 4% of the balance, which sum shall be
retained by the State Treasurer to cover the costs incurred by
the Department in administering and enforcing the provisions
of this Section, as provided herein. The Department, at the
time of each monthly disbursement to the municipalities, shall
prepare and certify to the Comptroller the amount so retained
by the State Treasurer, which shall be paid into the General

HB5146 - 47 - LRB103 37919 HLH 68051 b
Revenue Fund of the State Treasury.
Within 10 days after receipt by the Comptroller of the
disbursement certification to the municipalities and the
General Revenue Fund provided for in this Section to be given
to the Comptroller by the Department, the Comptroller shall
cause the warrants to be drawn for the respective amounts in
accordance with the directions contained in the certification.
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
any business that, under the Constitution of the United
States, may not be made the subject of taxation by this State.
An ordinance or resolution imposing a tax hereunder or
effecting a change in the rate thereof shall be effective on
the first day of the calendar month next following the
expiration of the publication period provided in Section 1-2-4
in respect to municipalities governed by that Section.
The corporate authorities of any municipality that levies
a tax authorized by this Section shall transmit to the
Department of Revenue on or not later than 5 days after the
effective date of the ordinance or resolution a certified copy
of the ordinance or resolution imposing the tax; whereupon,
the Department of Revenue shall proceed to administer and
enforce this Section on behalf of the municipality as of the
effective date of the ordinance or resolution. Upon a change
in rate of a tax levied hereunder, or upon the discontinuance
of the tax, the corporate authorities of the municipality

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shall, on or not later than 5 days after the effective date of
the ordinance or resolution discontinuing the tax or effecting
a change in rate, transmit to the Department of Revenue a
certified copy of the ordinance or resolution effecting the
change or discontinuance. The amounts disbursed to any
municipality under this Section shall be expended by the
municipality solely to promote tourism, conventions and other
special events within that municipality or otherwise to
attract nonresidents to visit the municipality.
Any municipality receiving and disbursing money under this
Section shall report on or before the first Monday in January
of each year to the Advisory Committee of the Illinois Tourism
Promotion Fund, created by Section 12 of the Illinois
Promotion Act. The reports shall specify the purposes for
which the disbursements were made and shall contain detailed
amounts of all receipts and disbursements under this Section.
This Section may be cited as the Tourism, Conventions and
Other Special Events Promotion Act of 1967.
(Source: P.A. 87-205; 87-733; 87-895.)
(65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
Sec. 8-3-14. Municipal hotel and short-term rental
operators' occupation tax. 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 "The Hotel Operators'

HB5146 - 49 - LRB103 37919 HLH 68051 b
Occupation Tax Act," or a short-term rental, as defined in the
Short-Term Rental 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 or
short-term rental 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 the tax. The municipality
may not impose a tax under this Section if it imposes a tax
under Section 8-3-14a.
Persons subject to any tax imposed pursuant to authority
granted by this Section may reimburse themselves for their tax
liability for such tax by separately stating such tax as an
additional charge, which charge may be stated in combination,
in a single amount, with State tax imposed under the "The Hotel
Operators' Occupation Tax Act" or the Short-Term Rental
Occupation Tax Act.
Nothing in this Section shall be construed to authorize a
municipality to impose a tax upon the privilege of engaging in
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.
Except as otherwise provided in this Division, the amounts
collected by any municipality pursuant to this Section shall
be expended by the municipality solely to promote tourism and
conventions within that municipality or otherwise to attract
nonresident overnight visitors to the municipality.
No funds received pursuant to this Section shall be used
to advertise for or otherwise promote new competition in the
hotel business.
(Source: P.A. 101-204, eff. 8-2-19.)
(65 ILCS 5/8-3-14a)
Sec. 8-3-14a. Municipal hotel or short-term rental use
tax.
(a) The corporate authorities of any municipality may
impose a tax upon the privilege of renting or leasing rooms in
a hotel or short-term rental within the municipality at a rate
not to exceed 5% of the rental or lease payment. The corporate
authorities 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 practical for the effective administration of
the tax.
(b) Each hotel, short-term rental operator, or hosting
platform acting as an agent for the short-term rental operator
in the municipality shall collect the tax from the person

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making the rental or lease payment at the time that the payment
is tendered to the hotel. The hotel shall, as trustee, remit
the tax to the municipality.
(c) The tax authorized under this Section does not apply
to any rental or lease payment by a permanent resident of that
hotel or short-term rental or to any payment made to any hotel
that is subject to the tax imposed under subsection (c) of
Section 13 of the Metropolitan Pier and Exposition Authority
Act. A municipality may not impose a tax under this Section if
it imposes a tax under Section 8-3-14. Nothing in this Section
may be construed to authorize a municipality to impose a tax
upon the privilege of engaging in any business that under the
Constitution of the United States may not be made the subject
of taxation by this State.
(d) Except as otherwise provided in this Division, the
moneys collected by a municipality under this Section may be
expended solely to promote tourism and conventions within that
municipality or otherwise to attract nonresident overnight
visitors to the municipality. No moneys received under this
Section may be used to advertise for or otherwise promote new
competition in the hotel business.
(e) As used in this Section, "hotel" has the meaning set
forth in Section 2 of the Hotel Operators' Occupation Tax Act.
(f) As used in this Section, "short-term rental" and
"hosting platform" have the meanings set forth in Section 5 of
the Short-Term Rental Occupation Tax Act.

HB5146 - 52 - LRB103 37919 HLH 68051 b
(Source: P.A. 101-204, eff. 8-2-19.)
Section 995. No acceleration or delay. Where this Act
makes changes in a statute that is represented in this Act by
text that is not yet or no longer in effect (for example, a
Section represented by multiple versions), the use of that
text does not accelerate or delay the taking effect of (i) the
changes made by this Act or (ii) provisions derived from any
other Public Act.