Bill Text: IL SB2638 | 2023-2024 | 103rd General Assembly | Introduced

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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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103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB2638 Introduced 11/7/2023, by Sen. Julie A. Morrison SYNOPSIS AS INTRODUCED:
65 ILCS 5/8-3-14a
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.
LRB103 34585 AWJ 64423 b
A BILL FOR
SB2638 LRB103 34585 AWJ 64423 b
AN ACT concerning local government.
Be it enacted by the People of the State of Illinois,
represented in the General Assembly:
Section 5. The Illinois Municipal Code is amended by
changing Section 8-3-14a as follows:
(65 ILCS 5/8-3-14a)
Sec. 8-3-14a. Municipal hotel use tax.
(a) The corporate authorities of any municipality may
impose a tax upon the privilege of renting or leasing rooms in
a hotel 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 in the municipality shall collect the tax
from the person 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 to any payment made to any hotel that is subject to
the tax imposed under subsection (c) of Section 13 of the

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