Bill Text: IL SB2638 | 2023-2024 | 103rd General Assembly | Introduced
Bill Title: Amends the Illinois Municipal Code. Provides that moneys collected by a municipality from hotel use taxes may be expended to contribute to fund actuarial liabilities of the municipality's pension fund established under Article 3, 4, 5, or 6 of the Illinois Pension Code or Article 7 of the Illinois Pension Code with regard to sheriff's law enforcement employees if the municipality has not established a pension fund under Article 3, 4, 5, or 6 of the Illinois Pension Code.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced) 2023-11-07 - Referred to Assignments [SB2638 Detail]
Download: Illinois-2023-SB2638-Introduced.html
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1 | AN ACT concerning local government.
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2 | Be it enacted by the People of the State of Illinois, | |||||||||||||||||||
3 | represented in the General Assembly:
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4 | Section 5. The Illinois Municipal Code is amended by | |||||||||||||||||||
5 | changing Section 8-3-14a as follows:
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6 | (65 ILCS 5/8-3-14a) | |||||||||||||||||||
7 | Sec. 8-3-14a. Municipal hotel use tax. | |||||||||||||||||||
8 | (a) The corporate authorities of any municipality may | |||||||||||||||||||
9 | impose a tax upon the privilege of renting or leasing rooms in | |||||||||||||||||||
10 | a hotel within the municipality at a rate not to exceed 5% of | |||||||||||||||||||
11 | the rental or lease payment. The corporate authorities may | |||||||||||||||||||
12 | provide for the administration and enforcement of the tax and | |||||||||||||||||||
13 | for the collection thereof from the persons subject to the | |||||||||||||||||||
14 | tax, as the corporate authorities determine to be necessary or | |||||||||||||||||||
15 | practical for the effective administration of the tax. | |||||||||||||||||||
16 | (b) Each hotel in the municipality shall collect the tax | |||||||||||||||||||
17 | from the person making the rental or lease payment at the time | |||||||||||||||||||
18 | that the payment is tendered to the hotel. The hotel shall, as | |||||||||||||||||||
19 | trustee, remit the tax to the municipality. | |||||||||||||||||||
20 | (c) The tax authorized under this Section does not apply | |||||||||||||||||||
21 | to any rental or lease payment by a permanent resident of that | |||||||||||||||||||
22 | hotel or to any payment made to any hotel that is subject to | |||||||||||||||||||
23 | the tax imposed under subsection (c) of Section 13 of the |
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