Illinois 2023-2024 Regular Session

Illinois Senate Bill SB3498 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3498 Introduced 2/9/2024, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED: New Act5 ILCS 140/7.555 ILCS 5/5-1030 from Ch. 34, par. 5-103065 ILCS 5/8-3-13 from Ch. 24, par. 8-3-1365 ILCS 5/8-3-14 from Ch. 24, par. 8-3-1465 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. LRB103 37945 HLH 68077 b A BILL FOR 103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3498 Introduced 2/9/2024, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED: New Act5 ILCS 140/7.555 ILCS 5/5-1030 from Ch. 34, par. 5-103065 ILCS 5/8-3-13 from Ch. 24, par. 8-3-1365 ILCS 5/8-3-14 from Ch. 24, par. 8-3-1465 ILCS 5/8-3-14a 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. LRB103 37945 HLH 68077 b LRB103 37945 HLH 68077 b A BILL FOR
2	2	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3498 Introduced 2/9/2024, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED:
3	3	New Act5 ILCS 140/7.555 ILCS 5/5-1030 from Ch. 34, par. 5-103065 ILCS 5/8-3-13 from Ch. 24, par. 8-3-1365 ILCS 5/8-3-14 from Ch. 24, par. 8-3-1465 ILCS 5/8-3-14a 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
4	4	New Act
5	5	5 ILCS 140/7.5
6	6	55 ILCS 5/5-1030 from Ch. 34, par. 5-1030
7	7	65 ILCS 5/8-3-13 from Ch. 24, par. 8-3-13
8	8	65 ILCS 5/8-3-14 from Ch. 24, par. 8-3-14
9	9	65 ILCS 5/8-3-14a
10	10	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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13	13	A BILL FOR
14	14	SB3498LRB103 37945 HLH 68077 b SB3498 LRB103 37945 HLH 68077 b
15	15	SB3498 LRB103 37945 HLH 68077 b
16	16	1 AN ACT concerning revenue.
17	17	2 Be it enacted by the People of the State of Illinois,
18	18	3 represented in the General Assembly:
19	19	4 Section 1. Short title. This Act may be cited as the
20	20	5 Short-Term Rental Occupation Tax Act.
21	21	6 Section 5. Definitions. As used in this Act:
22	22	7 "Booking transaction" means a transaction in which a
23	23	8 hosting platform collects or receives compensation for
24	24	9 facilitating the renting of a short-term rental located in
25	25	10 this State by directly or indirectly allowing a reservation to
26	26	11 be made for an occupant or collecting or processing payments
27	27	12 through the hosting platform's online application, software,
28	28	13 website, or system.
29	29	14 "Department" means the Department of Revenue.
30	30	15 "Hosting platform" or "platform" means a person who
31	31	16 provides an online application, software, website, or system
32	32	17 through which a short-term rental located in this State is
33	33	18 advertised or held out to the public as available to rent for
34	34	19 occupancy.
35	35	20 "Hotel" has the same meaning as defined in the Hotel
36	36	21 Operators' Occupation Tax Act.
37	37	22 "Occupancy" means the use or possession by an occupant, or
38	38	23 the right to the use or possession by an occupant, of any room
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42	42	103RD GENERAL ASSEMBLY State of Illinois 2023 and 2024 SB3498 Introduced 2/9/2024, by Sen. Cristina Castro SYNOPSIS AS INTRODUCED:
43	43	New Act5 ILCS 140/7.555 ILCS 5/5-1030 from Ch. 34, par. 5-103065 ILCS 5/8-3-13 from Ch. 24, par. 8-3-1365 ILCS 5/8-3-14 from Ch. 24, par. 8-3-1465 ILCS 5/8-3-14a 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
44	44	New Act
45	45	5 ILCS 140/7.5
46	46	55 ILCS 5/5-1030 from Ch. 34, par. 5-1030
47	47	65 ILCS 5/8-3-13 from Ch. 24, par. 8-3-13
48	48	65 ILCS 5/8-3-14 from Ch. 24, par. 8-3-14
49	49	65 ILCS 5/8-3-14a
50	50	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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53	53	A BILL FOR
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59	59	New Act
60	60	5 ILCS 140/7.5
61	61	55 ILCS 5/5-1030 from Ch. 34, par. 5-1030
62	62	65 ILCS 5/8-3-13 from Ch. 24, par. 8-3-13
63	63	65 ILCS 5/8-3-14 from Ch. 24, par. 8-3-14
64	64	65 ILCS 5/8-3-14a
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83	83	1 or rooms in a short-term rental for any purpose, or the right
84	84	2 of an occupant to the use or possession of the furnishings or
85	85	3 to the services and accommodations accompanying the use and
86	86	4 possession of the room or rooms.
87	87	5 "Operator" means any person operating a short-term rental.
88	88	6 "Permanent resident" means any person who occupies or has
89	89	7 the right to occupy a room or rooms in a short-term rental for
90	90	8 at least 30 consecutive days, regardless of whether the person
91	91	9 occupies the same room or rooms in the short-term rental
92	92	10 during the entire 30-day period.
93	93	11 "Person" means any natural individual, firm, partnership,
94	94	12 association, joint stock company, joint adventure, public or
95	95	13 private corporation, limited liability company, or a receiver,
96	96	14 executor, trustee, guardian, or other representative appointed
97	97	15 by order of any court.
98	98	16 "Rent" or "rental" means the consideration received for an
99	99	17 occupant's occupancy, valued in money, whether received in
100	100	18 money or otherwise, including all receipts, cash, credits, and
101	101	19 property or services of any kind or nature.
102	102	20 "Room" or "rooms" means any living quarters, sleeping
103	103	21 accommodations, or housekeeping accommodations.
104	104	22 "Short-term rental" means an owner-occupied,
105	105	23 tenant-occupied, or non-owner-occupied dwelling, including,
106	106	24 but not limited to, an apartment, house, cottage, condominium,
107	107	25 or furnished accommodation, located in this State, where: (i)
108	108	26 at least one room in the dwelling is rented to an occupant for
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119	119	1 a period of less than 30 consecutive days; and (ii) all
120	120	2 accommodations are reserved in advance; provided, however,
121	121	3 that a dwelling shall be considered a single room if rented as
122	122	4 such. "Short-term rental" does not include:
123	123	5 (1) any dormitory or other living or sleeping facility
124	124	6 maintained by a public or private school, college, or
125	125	7 university for the use of students, faculty, or visitors;
126	126	8 (2) any facility certified or licensed and regulated
127	127	9 by the Department of Human Services or Department of
128	128	10 Public Health;
129	129	11 (3) any room in a condominium, cooperative, or
130	130	12 timeshare plan and any individually or collectively owned
131	131	13 single-family or multifamily dwelling house or room in
132	132	14 such dwelling that is rented for a period of at least 30
133	133	15 consecutive days and that is not advertised or held out to
134	134	16 the public as a place regularly rented for periods of less
135	135	17 than 30 consecutive days;
136	136	18 (4) any migrant labor camp or residential migrant
137	137	19 housing permitted by the Department of Public Health;
138	138	20 (5) a facility that provides housing only to patients,
139	139	21 patients' families, and patients' caregivers and not to
140	140	22 the general public and is owned and operated by a
141	141	23 nonprofit organization;
142	142	24 (6) any apartment building inspected by the United
143	143	25 States Department of Housing and Urban Development or
144	144	26 other entity acting on behalf of the United States
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155	155	1 Department of Housing and Urban Development that is
156	156	2 designated primarily as housing for persons at least 62
157	157	3 years of age. The Department may require the operator of
158	158	4 the apartment building to attest in writing that the
159	159	5 building meets the criteria provided in this paragraph;
160	160	6 the Department may adopt rules to implement this
161	161	7 requirement; or
162	162	8 (7) the rental, leasing, or letting of rooms or
163	163	9 accommodations for occupancy in a hotel.
164	164	10 Section 10. Rate; exemptions.
165	165	11 (a) A tax is imposed upon each hosting platform that
166	166	12 facilitates a booking transaction in the State. The tax is
167	167	13 imposed at the rate of 5% of 94% of the gross rental receipts
168	168	14 from the short-term rental transaction.
169	169	15 (b) An additional tax is imposed upon each hosting
170	170	16 platform that facilitates a booking transaction in the State.
171	171	17 That tax is imposed at the rate of 1% of 94% of the gross
172	172	18 rental receipts from the short-term rental transaction.
173	173	19 (c) No funds received pursuant to this Act shall be used to
174	174	20 advertise for or otherwise promote new competition in the
175	175	21 hotel industry.
176	176	22 (d) The taxes are not imposed upon the privilege of
177	177	23 engaging in any business in interstate commerce or otherwise,
178	178	24 which business may not, under the Constitution and statutes of
179	179	25 the United States, be made the subject of taxation by this
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190	190	1 State. In addition, the tax is not imposed upon gross rental
191	191	2 receipts for which the hosting platform is prohibited from
192	192	3 obtaining reimbursement for the tax from the customer by
193	193	4 reason of a federal treaty.
194	194	5 (e) The taxes imposed by this Act shall not apply to a
195	195	6 short-term rental transaction if:
196	196	7 (1) any of the parties to the transaction is an entity
197	197	8 that is organized and operated exclusively for religious
198	198	9 or charitable purposes;
199	199	10 (2) that party possesses an active Exemption
200	200	11 Identification Number issued by the Department pursuant to
201	201	12 the Retailers' Occupation Tax Act; and
202	202	13 (3) the short-term rental is in furtherance of the
203	203	14 purposes for which the religious or charitable entity is
204	204	15 organized.
205	205	16 (f) Persons subject to the tax imposed by this Act may
206	206	17 reimburse themselves for their tax liability under this Act by
207	207	18 separately stating the tax as an additional charge, which
208	208	19 charge may be stated in combination, in a single amount, with
209	209	20 any tax imposed by any unit of local government.
210	210	21 (g) If a hosting platform collects an amount (however
211	211	22 designated) that purports to reimburse the platform for its
212	212	23 short-term rental occupation tax liability measured by
213	213	24 receipts that are not subject to the short-term rental
214	214	25 occupation tax, or if a hosting platform, in collecting an
215	215	26 amount (however designated) that purports to reimburse the
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226	226	1 platform for its short-term rental occupation tax liability
227	227	2 measured by receipts which are subject to tax under this Act,
228	228	3 collects more from the customer than the short-term rental
229	229	4 occupation tax liability from the transaction, then the
230	230	5 customer shall have a legal right to claim a refund of that
231	231	6 amount from the platform. However, if the amount is not
232	232	7 refunded to the customer for any reason, the hosting platform
233	233	8 is liable to pay that amount to the Department.
234	234	9 (h) The tax imposed under this Act shall be in addition to
235	235	10 all other occupation or privilege taxes imposed by the State
236	236	11 of Illinois or by any municipal corporation or political
237	237	12 subdivision thereof.
238	238	13 Section 15. Hosting platform collection and remittance of
239	239	14 taxes. Any hosting platform that facilitates a booking
240	240	15 transaction shall be required to: (i) assess, collect, report,
241	241	16 and remit the tax to the Department; (ii) maintain records of
242	242	17 any taxes collected under this Act that have been remitted to
243	243	18 the appropriate taxing body and submit these records to the
244	244	19 Department in accordance with this Act; and (iii) notify the
245	245	20 short-term rental operator that the operator must comply with
246	246	21 all applicable local, State, and federal laws, regulations,
247	247	22 and ordinances, including this Act.
248	248	23 Section 20. Hosting platforms.
249	249	24 (a) It is unlawful for any hosting platform to facilitate
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260	260	1 a booking transaction for a short-term rental located in this
261	261	2 State unless the hosting platform:
262	262	3 (1) is first registered with the Department in
263	263	4 accordance with subsection (d); and
264	264	5 (2) as a condition of registration with the
265	265	6 Department:
266	266	7 (A) has obtained written consent for the
267	267	8 disclosure of the information required under Section
268	268	9 25 of this Act, and the furnishing of such information
269	269	10 in accordance with Section 25 of this Act, from all
270	270	11 operators with short-term rentals located in this
271	271	12 State who intend to short-term rent those dwellings or
272	272	13 rooms within those dwellings through the platform; and
273	273	14 (B) has granted its own consent in writing for the
274	274	15 disclosure and furnishing of that information.
275	275	16 (b) It is unlawful for any hosting platform to facilitate
276	276	17 a booking transaction for a short-term rental if the dwelling
277	277	18 or room within the dwelling is not lawfully registered,
278	278	19 licensed, permitted, or otherwise allowed as a short-term
279	279	20 rental pursuant to an applicable local, State, or federal law,
280	280	21 regulation, or ordinance, including this Act, at the time it
281	281	22 is rented.
282	282	23 (c) Each hosting platform shall designate and maintain on
283	283	24 file with the Department an agent for service of process in
284	284	25 this State. If the registered agent is unable, with reasonable
285	285	26 diligence, to be located or if the hosting platform fails to
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296	296	1 reasonably designate or maintain a registered agent in this
297	297	2 State, the Director may deem himself or herself or another
298	298	3 appropriate person an agent of the hosting platform for
299	299	4 purposes of accepting service of any process, notice, or
300	300	5 demand.
301	301	6 (d) The Department may issue a certificate of registration
302	302	7 to each hosting platform that meets the requirements of this
303	303	8 Act and the rules adopted under this Act by the Department
304	304	9 concerning the registration of hosting platforms.
305	305	10 Section 25. Records and reporting.
306	306	11 (a) Notwithstanding any other provision of law or
307	307	12 Department action to the contrary:
308	308	13 (1) Every hosting platform shall keep separate books
309	309	14 and records of the hosting platform's business to show the
310	310	15 rents and occupancies that are taxable under this Act
311	311	16 separately from the transactions of the hosting platform
312	312	17 that are not taxable under this Act. If any hosting
313	313	18 platform fails to keep such separate books or records, the
314	314	19 hosting platform shall be liable to remit the tax at the
315	315	20 rate designated in this Act upon the entire proceeds from
316	316	21 the short-term rental. The Department may adopt rules that
317	317	22 establish requirements, including record forms and
318	318	23 formats, for records required to be kept and maintained by
319	319	24 taxpayers. For purposes of this Section, "records" means
320	320	25 all data maintained by the taxpayer, including data on
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331	331	1 paper, microfilm, microfiche, or any type of
332	332	2 machine-sensible data compilation.
333	333	3 (2) In accordance with rules adopted by the Department
334	334	4 and subject to applicable laws, for all booking
335	335	5 transactions it facilitates for short-term rentals located
336	336	6 in this State a hosting platform shall develop and
337	337	7 maintain a report that must include all of the following
338	338	8 information about each short-term rental booking
339	339	9 transaction:
340	340	10 (A) the name of the operator;
341	341	11 (B) the operator's or short-term rental's license,
342	342	12 registration, permit, or other number as applicable;
343	343	13 (C) the physical address of the short-term rental;
344	344	14 (D) any room or dwelling designation;
345	345	15 (E) the individual periods of rental by calendar
346	346	16 date;
347	347	17 (F) the itemized amounts collected or processed by
348	348	18 the hosting platform for the rental, taxes, and all
349	349	19 other charges; and
350	350	20 (G) any additional information that the Department
351	351	21 may require by rule.
352	352	22 (b) The hosting platform shall submit the report to the
353	353	23 Department monthly in the format requested by the Department
354	354	24 and shall make the report, as well as any underlying records
355	355	25 requested by the Department, available for audit by the
356	356	26 Department upon the Department's request. The Department may
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367	367	1 issue and serve subpoenas and compel the production of the
368	368	2 report and underlying records as necessary to enforce hosting
369	369	3 platform compliance with this Section. Such underlying records
370	370	4 may not include copies of specific message exchanges between
371	371	5 the hosting platform and an operator, short-term rental
372	372	6 renter, or occupant, or between the operator and short-term
373	373	7 rental renter or occupant.
374	374	8 (c) The hosting platform shall maintain the report and
375	375	9 underlying records for at least 3 years, in accordance with
376	376	10 any rules adopted by the Department.
377	377	11 (d) The Department shall share the report, sections of the
378	378	12 report, underlying records, or any combination of those items,
379	379	13 with an agency or local government of this State to ensure
380	380	14 compliance with this Act, the laws of this State, and any local
381	381	15 laws, regulations, or ordinances.
382	382	16 (e) The Department may use the report and underlying
383	383	17 records for tax auditing purposes, and local governments may
384	384	18 use the reports and underlying records to ensure compliance
385	385	19 with laws, ordinances, or regulations.
386	386	20 (f) A hosting platform may not facilitate a booking
387	387	21 transaction for a short-term rental located in this State
388	388	22 unless the operator consents to the hosting platform's
389	389	23 disclosure of the information required by this Section.
390	390	24 (g) A hosting platform that operates in violation of this
391	391	25 Section or the rules of the Department adopted under this Act
392	392	26 shall be subject to fines up to $1,000 per offense and to
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403	403	1 suspension, revocation, or refusal of a registration issued
404	404	2 pursuant to this Act. For purposes of this subsection, the
405	405	3 Department may regard as a separate offense each booking
406	406	4 transaction a hosting platform facilitates in violation of
407	407	5 this Act or the rules of the Department or each calendar day
408	408	6 that such violation persists.
409	409	7 Section 30. State business licensing.
410	410	8 (a) Before an operator engages in the business of
411	411	9 facilitating booking transactions in this State, the operator
412	412	10 shall obtain a business license from the Department. In order
413	413	11 to obtain a business license from the Department, the operator
414	414	12 must first provide evidence to the Department that the
415	415	13 short-term rental is lawfully registered, licensed, permitted,
416	416	14 or otherwise allowed to operate as a short-term rental
417	417	15 pursuant to the applicable local law, regulation, or
418	418	16 ordinance.
419	419	17 (b) An operator's business license number issued by the
420	420	18 Department must be displayed on any advertisement or listing
421	421	19 of a short-term rental and be physically displayed within the
422	422	20 short-term rental.
423	423	21 (c) If the Department notifies a hosting platform in
424	424	22 writing that an advertisement or listing for a short-term
425	425	23 rental in this State fails to display a valid business license
426	426	24 number issued by the Department, the hosting platform must
427	427	25 remove all advertisements or listings for that short-term
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438	438	1 rental from its online application, software, website, or
439	439	2 system within 3 business days unless the listing is otherwise
440	440	3 brought into compliance with the law.
441	441	4 (d) The Department shall revoke or refuse to issue or
442	442	5 renew a short-term rental operator's business license if (i)
443	443	6 the Department determines that the operation of the subject
444	444	7 short-term rental violates the terms of an applicable lease or
445	445	8 property restriction, (ii) the Department determines that the
446	446	9 operation of the short-term rental violates a State, federal,
447	447	10 or local law, ordinance, or regulation, or (iii) the
448	448	11 short-term rental operator is the subject of a final order or
449	449	12 judgment lawfully directing the termination of the premises'
450	450	13 use as a short-term rental.
451	451	14 Section 35. Filing of returns and distribution of
452	452	15 proceeds. Except as provided in this Section, on or before the
453	453	16 last day of each calendar month, each hosting platform that is
454	454	17 liable for the tax under this Act during the preceding
455	455	18 calendar month shall file a return for the preceding calendar
456	456	19 month with the Department, stating:
457	457	20 (1) the name of the hosting platform;
458	458	21 (2) the address of the principal place of business
459	459	22 from which the hosting platform engages in the business of
460	460	23 facilitating short-term rentals in this State;
461	461	24 (3) the total amount of rental receipts received by
462	462	25 the hosting platform during the preceding calendar month
463	463
464	464
465	465
466	466
467	467
468	468	SB3498 - 12 - LRB103 37945 HLH 68077 b
469	469
470	470
471	471	SB3498- 13 -LRB103 37945 HLH 68077 b SB3498 - 13 - LRB103 37945 HLH 68077 b
472	472	SB3498 - 13 - LRB103 37945 HLH 68077 b
473	473	1 from renting, leasing, or letting rooms in this State
474	474	2 during the preceding calendar month;
475	475	3 (4) the total amount of other exclusions from gross
476	476	4 rental receipts allowed by this Act;
477	477	5 (5) gross rental receipts that were received by the
478	478	6 hosting platform during the preceding calendar month and
479	479	7 upon the basis of which the tax is imposed;
480	480	8 (6) the amount of tax due; and
481	481	9 (7) such other reasonable information as the
482	482	10 Department may require.
483	483	11 If the hosting platform's average monthly tax liability to
484	484	12 the Department under this Act does not exceed $200, the
485	485	13 Department may authorize the platform's returns to be filed on
486	486	14 a quarter annual basis, with the return for January, February,
487	487	15 and March of a given year being due by April 30 of such year;
488	488	16 with the return for April, May, and June of a given year being
489	489	17 due by July 31 of such year; with the return for July, August,
490	490	18 and September of a given year being due by October 31 of such
491	491	19 year, and with the return for October, November, and December
492	492	20 of a given year being due by January 31 of the following year.
493	493	21 If the hosting platform's average monthly tax liability to
494	494	22 the Department under this Act does not exceed $50, the
495	495	23 Department may authorize the platform's returns to be filed on
496	496	24 an annual basis, with the return for a given year being due by
497	497	25 January 31 of the following year.
498	498	26 Such quarter annual and annual returns, as to form and
499	499
500	500
501	501
502	502
503	503
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505	505
506	506
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508	508	SB3498 - 14 - LRB103 37945 HLH 68077 b
509	509	1 substance, shall be subject to the same requirements as
510	510	2 monthly returns.
511	511	3 Notwithstanding any other provision of this Act concerning
512	512	4 the time within which the hosting platform may file its
513	513	5 return, in the case of any hosting platform that ceases to
514	514	6 engage in a kind of business that makes the hosting platform
515	515	7 responsible for filing returns under this Act, such platform
516	516	8 shall file a final return under this Act with the Department
517	517	9 not more than one month after discontinuing that business.
518	518	10 If the same person has more than one business registered
519	519	11 with the Department under separate registrations under this
520	520	12 Act, that person shall not file each return that is due as a
521	521	13 single return covering all such registered businesses, but
522	522	14 shall file separate returns for each such registered business.
523	523	15 In the return under this Act, the taxpayer shall determine
524	524	16 the value of any consideration other than money received by
525	525	17 the taxpayer for the renting, leasing, or letting of rooms in
526	526	18 this State in the course of the taxpayer's business, and the
527	527	19 taxpayer shall include that value in his return. The
528	528	20 determination shall be subject to review and revision by the
529	529	21 Department in the manner provided in this Act for the
530	530	22 correction of returns.
531	531	23 If the taxpayer is a corporation, the return filed on
532	532	24 behalf of the corporation shall be signed by the president,
533	533	25 vice president, secretary, or treasurer, or by the properly
534	534	26 accredited agent of such corporation.
535	535
536	536
537	537
538	538
539	539
540	540	SB3498 - 14 - LRB103 37945 HLH 68077 b
541	541
542	542
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544	544	SB3498 - 15 - LRB103 37945 HLH 68077 b
545	545	1 The person filing the return shall, at the time of filing
546	546	2 the return, pay to the Department the amount of the tax imposed
547	547	3 under this Act, less a discount of 2.1% or $25 per calendar
548	548	4 year, whichever is greater, which may be used to reimburse the
549	549	5 hosting platform for the expenses incurred in keeping records,
550	550	6 preparing and filing returns, remitting the tax, and supplying
551	551	7 information to the Department on request.
552	552	8 If any payment authorized in this Section exceeds the
553	553	9 taxpayer's liabilities under this Act, as shown on an original
554	554	10 return, the Department may authorize the taxpayer to credit
555	555	11 the excess payment against liability subsequently to be
556	556	12 remitted to the Department under this Act, in accordance with
557	557	13 reasonable rules adopted by the Department. If the Department
558	558	14 subsequently determines that all or any part of the credit
559	559	15 taken was not actually due to the taxpayer, the taxpayer's
560	560	16 discount shall be reduced by an amount equal to the difference
561	561	17 between the discount as applied to the credit taken and that
562	562	18 actually due, and that taxpayer shall be liable for penalties
563	563	19 and interest on such difference.
564	564	20 The proceeds collected from the tax under this Act shall
565	565	21 be deposited into the same funds and in the same manner as
566	566	22 proceeds are deposited under Section 6 of the Hotel Operators'
567	567	23 Occupation Tax Act.
568	568	24 The Department may, upon separate written notice to a
569	569	25 taxpayer, require the taxpayer to prepare and file with the
570	570	26 Department not less than 60 days after receipt of the notice,
571	571
572	572
573	573
574	574
575	575
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577	577
578	578
579	579	SB3498- 16 -LRB103 37945 HLH 68077 b SB3498 - 16 - LRB103 37945 HLH 68077 b
580	580	SB3498 - 16 - LRB103 37945 HLH 68077 b
581	581	1 on a form prescribed by the Department, an annual information
582	582	2 return for the tax year specified in the notice. The annual
583	583	3 return to the Department shall include a statement of gross
584	584	4 receipts as shown by the taxpayer's last State income tax
585	585	5 return. If the total receipts of the business as reported in
586	586	6 the State income tax return do not agree with the gross
587	587	7 receipts reported to the Department for the same period, the
588	588	8 taxpayer shall attach to the taxpayer's annual information
589	589	9 return a schedule showing a reconciliation of the 2 amounts
590	590	10 and the reasons for the difference. The taxpayer's annual
591	591	11 information return to the Department shall also disclose
592	592	12 payroll information for the taxpayer's business during the
593	593	13 year covered by the return and any additional reasonable
594	594	14 information that the Department deems to be helpful in
595	595	15 determining the accuracy of the monthly, quarterly, or annual
596	596	16 tax returns provided for in this Section.
597	597	17 If the annual information return required by this Section
598	598	18 is not filed when and as required, the taxpayer shall be liable
599	599	19 for a penalty in an amount determined in accordance with
600	600	20 Section 3-4 of the Uniform Penalty and Interest Act until the
601	601	21 return is filed as required. That penalty to be assessed and
602	602	22 collected in the same manner as any other penalty provided for
603	603	23 in this Act.
604	604	24 The chief executive officer, proprietor, owner, or highest
605	605	25 ranking manager shall sign the annual return to certify the
606	606	26 accuracy of the information contained in the return. Any
607	607
608	608
609	609
610	610
611	611
612	612	SB3498 - 16 - LRB103 37945 HLH 68077 b
613	613
614	614
615	615	SB3498- 17 -LRB103 37945 HLH 68077 b SB3498 - 17 - LRB103 37945 HLH 68077 b
616	616	SB3498 - 17 - LRB103 37945 HLH 68077 b
617	617	1 person who willfully signs the annual return containing false
618	618	2 or inaccurate information is guilty of perjury. The annual
619	619	3 return form prescribed by the Department shall include a
620	620	4 warning that the person signing the return may be liable for
621	621	5 perjury.
622	622	6 The provisions of this Section concerning the filing of an
623	623	7 annual information return shall not apply to a taxpayer who is
624	624	8 not required to file an income tax return with the United
625	625	9 States Government.
626	626	10 Section 40. Incorporation of Retailers' Occupation Tax Act
627	627	11 and Uniform Penalty and Interest Act. All of the provisions of
628	628	12 Sections 4, 5, 5a, 5b, 5c, 5d, 5e, 5f, 5g, 5i, 5j, 6, 6a, 6b,
629	629	13 6c, 7, 8, 9, 10, 11, and 12 of the Retailers' Occupation Tax
630	630	14 Act and Section 3-7 of the Uniform Penalty and Interest Act
631	631	15 shall apply to persons in the business of renting, leasing, or
632	632	16 letting short-term rental rooms in this State to the same
633	633	17 extent as if such provisions were included in this Act.
634	634	18 Section 45. Recordkeeping. When the amount due under this
635	635	19 Act is less than $300, any hosting platform that (i) fails to
636	636	20 make a return under this Act, (ii) fails to keep books and
637	637	21 records as required by this Act, (iii) makes a fraudulent
638	638	22 return under this Act, or (iv) willfully violates any rule of
639	639	23 the Department for the administration and enforcement of this
640	640	24 Act is guilty of a Class 4 felony. When the amount due is under
641	641
642	642
643	643
644	644
645	645
646	646	SB3498 - 17 - LRB103 37945 HLH 68077 b
647	647
648	648
649	649	SB3498- 18 -LRB103 37945 HLH 68077 b SB3498 - 18 - LRB103 37945 HLH 68077 b
650	650	SB3498 - 18 - LRB103 37945 HLH 68077 b
651	651	1 $300, any officer or agent of a hosting platform who signs a
652	652	2 fraudulent return made on behalf of the hosting platform is
653	653	3 guilty of a Class 4 felony.
654	654	4 Any person who violates any provision of Section 20 of
655	655	5 this Act is guilty of a Class 4 felony. Each and every day the
656	656	6 person is engaged in business in violation of Section 20 shall
657	657	7 constitute a separate offense.
658	658	8 When the amount due under this Act is under $300, any
659	659	9 person who accepts money that is due to the Department under
660	660	10 this Act from a taxpayer for the purpose of acting as the
661	661	11 taxpayer's agent to make the payment to the Department, but
662	662	12 who fails to remit such payment to the Department when due is
663	663	13 guilty of a Class 4 felony. Any such person who purports to
664	664	14 make such payment by issuing or delivering a check or other
665	665	15 order upon a real or fictitious depository for the payment of
666	666	16 money, knowing that it will not be paid by the depository,
667	667	17 shall be guilty of a deceptive practice in violation of
668	668	18 Section 17-1 of the Criminal Code of 2012.
669	669	19 Any hosting platform that collects or attempts to collect
670	670	20 an amount (however designated) that purports to reimburse the
671	671	21 hosting platform for a short-term rental operators' occupation
672	672	22 tax liability measured by receipts that the hosting platform
673	673	23 knows are not subject to short-term rental operators'
674	674	24 occupation tax, or any hosting platform that knowingly
675	675	25 over-collects or attempts to over-collect an amount purporting
676	676	26 to reimburse such operator for short-term operators'
677	677
678	678
679	679
680	680
681	681
682	682	SB3498 - 18 - LRB103 37945 HLH 68077 b
683	683
684	684
685	685	SB3498- 19 -LRB103 37945 HLH 68077 b SB3498 - 19 - LRB103 37945 HLH 68077 b
686	686	SB3498 - 19 - LRB103 37945 HLH 68077 b
687	687	1 occupation tax liability in a transaction that is subject to
688	688	2 the tax that is imposed by this Act, is guilty of a Class 4
689	689	3 felony.
690	690	4 When the amount due under this Act is $300 or more, any
691	691	5 hosting platform that (i) fails to make a return under this
692	692	6 Act, (ii) fails to keep books and records as required by this
693	693	7 Act, (iii) makes a fraudulent return under this Act, or (iv)
694	694	8 willfully violates any rule of the Department for the
695	695	9 administration and enforcement of this Act is guilty of a
696	696	10 Class 3 felony. When the amount due is $300 or more, any
697	697	11 officer or agent of a hosting platform who signs a fraudulent
698	698	12 return made on behalf of the hosting platform is guilty of a
699	699	13 Class 3 felony.
700	700	14 When the amount due under this Act is $300 or more, any
701	701	15 person who accepts money that is due to the Department under
702	702	16 this Act from a taxpayer for the purpose of acting as the
703	703	17 taxpayer's agent to make the payment to the Department, but
704	704	18 who fails to remit such payment to the Department is guilty of
705	705	19 a Class 3 felony. Any such person who purports to make such
706	706	20 payment by issuing or delivering a check or other order upon a
707	707	21 real or fictitious depository for the payment of money,
708	708	22 knowing that it will not be paid by the depository, shall be
709	709	23 guilty of a deceptive practice in violation of Section 17-1 of
710	710	24 the Criminal Code of 2012.
711	711	25 A prosecution for any act in violation of this Section may
712	712	26 be commenced at any time within 3 years of the commission of
713	713
714	714
715	715
716	716
717	717
718	718	SB3498 - 19 - LRB103 37945 HLH 68077 b
719	719
720	720
721	721	SB3498- 20 -LRB103 37945 HLH 68077 b SB3498 - 20 - LRB103 37945 HLH 68077 b
722	722	SB3498 - 20 - LRB103 37945 HLH 68077 b
723	723	1 that act.
724	724	2 Section 50. Intergovernmental sharing of information. Any
725	725	3 information collected by the Department pursuant to this Act
726	726	4 shall not be subject to the Freedom of Information Act.
727	727	5 Information collected pursuant to this Act by the Department
728	728	6 may be shared with local units of government upon request,
729	729	7 provided that the information is treated as confidential at
730	730	8 all times by the local unit of government.
731	731	9 Section 53. Rulemaking. The Department may adopt rules to
732	732	10 implement and enforce the provisions of this Act.
733	733	11 Section 55. Local regulation. A unit of local government
734	734	12 may adopt an ordinance or resolution regulating short-term
735	735	13 rental activities within that unit of local government that
736	736	14 imposes requirements not inconsistent with nor less stringent
737	737	15 than those imposed by this Act.
738	738	16 Section 60. Severability. If any provision of this Act, in
739	739	17 part or in full, or its application to any person, entity, or
740	740	18 circumstance is held invalid, the invalidity does not affect
741	741	19 other provisions or applications of the Act which can be given
742	742	20 effect without the invalid provision or application, and to
743	743	21 this end the provisions of this Act are severable.
744	744
745	745
746	746
747	747
748	748
749	749	SB3498 - 20 - LRB103 37945 HLH 68077 b
750	750
751	751
752	752	SB3498- 21 -LRB103 37945 HLH 68077 b SB3498 - 21 - LRB103 37945 HLH 68077 b
753	753	SB3498 - 21 - LRB103 37945 HLH 68077 b
754	754	1 Section 900. The Freedom of Information Act is amended by
755	755	2 changing Section 7.5 as follows:
756	756	3 (5 ILCS 140/7.5)
757	757	4 (Text of Section before amendment by P.A. 103-472)
758	758	5 Sec. 7.5. Statutory exemptions. To the extent provided for
759	759	6 by the statutes referenced below, the following shall be
760	760	7 exempt from inspection and copying:
761	761	8 (a) All information determined to be confidential
762	762	9 under Section 4002 of the Technology Advancement and
763	763	10 Development Act.
764	764	11 (b) Library circulation and order records identifying
765	765	12 library users with specific materials under the Library
766	766	13 Records Confidentiality Act.
767	767	14 (c) Applications, related documents, and medical
768	768	15 records received by the Experimental Organ Transplantation
769	769	16 Procedures Board and any and all documents or other
770	770	17 records prepared by the Experimental Organ Transplantation
771	771	18 Procedures Board or its staff relating to applications it
772	772	19 has received.
773	773	20 (d) Information and records held by the Department of
774	774	21 Public Health and its authorized representatives relating
775	775	22 to known or suspected cases of sexually transmissible
776	776	23 disease or any information the disclosure of which is
777	777	24 restricted under the Illinois Sexually Transmissible
778	778	25 Disease Control Act.
779	779
780	780
781	781
782	782
783	783
784	784	SB3498 - 21 - LRB103 37945 HLH 68077 b
785	785
786	786
787	787	SB3498- 22 -LRB103 37945 HLH 68077 b SB3498 - 22 - LRB103 37945 HLH 68077 b
788	788	SB3498 - 22 - LRB103 37945 HLH 68077 b
789	789	1 (e) Information the disclosure of which is exempted
790	790	2 under Section 30 of the Radon Industry Licensing Act.
791	791	3 (f) Firm performance evaluations under Section 55 of
792	792	4 the Architectural, Engineering, and Land Surveying
793	793	5 Qualifications Based Selection Act.
794	794	6 (g) Information the disclosure of which is restricted
795	795	7 and exempted under Section 50 of the Illinois Prepaid
796	796	8 Tuition Act.
797	797	9 (h) Information the disclosure of which is exempted
798	798	10 under the State Officials and Employees Ethics Act, and
799	799	11 records of any lawfully created State or local inspector
800	800	12 general's office that would be exempt if created or
801	801	13 obtained by an Executive Inspector General's office under
802	802	14 that Act.
803	803	15 (i) Information contained in a local emergency energy
804	804	16 plan submitted to a municipality in accordance with a
805	805	17 local emergency energy plan ordinance that is adopted
806	806	18 under Section 11-21.5-5 of the Illinois Municipal Code.
807	807	19 (j) Information and data concerning the distribution
808	808	20 of surcharge moneys collected and remitted by carriers
809	809	21 under the Emergency Telephone System Act.
810	810	22 (k) Law enforcement officer identification information
811	811	23 or driver identification information compiled by a law
812	812	24 enforcement agency or the Department of Transportation
813	813	25 under Section 11-212 of the Illinois Vehicle Code.
814	814	26 (l) Records and information provided to a residential
815	815
816	816
817	817
818	818
819	819
820	820	SB3498 - 22 - LRB103 37945 HLH 68077 b
821	821
822	822
823	823	SB3498- 23 -LRB103 37945 HLH 68077 b SB3498 - 23 - LRB103 37945 HLH 68077 b
824	824	SB3498 - 23 - LRB103 37945 HLH 68077 b
825	825	1 health care facility resident sexual assault and death
826	826	2 review team or the Executive Council under the Abuse
827	827	3 Prevention Review Team Act.
828	828	4 (m) Information provided to the predatory lending
829	829	5 database created pursuant to Article 3 of the Residential
830	830	6 Real Property Disclosure Act, except to the extent
831	831	7 authorized under that Article.
832	832	8 (n) Defense budgets and petitions for certification of
833	833	9 compensation and expenses for court appointed trial
834	834	10 counsel as provided under Sections 10 and 15 of the
835	835	11 Capital Crimes Litigation Act (repealed). This subsection
836	836	12 (n) shall apply until the conclusion of the trial of the
837	837	13 case, even if the prosecution chooses not to pursue the
838	838	14 death penalty prior to trial or sentencing.
839	839	15 (o) Information that is prohibited from being
840	840	16 disclosed under Section 4 of the Illinois Health and
841	841	17 Hazardous Substances Registry Act.
842	842	18 (p) Security portions of system safety program plans,
843	843	19 investigation reports, surveys, schedules, lists, data, or
844	844	20 information compiled, collected, or prepared by or for the
845	845	21 Department of Transportation under Sections 2705-300 and
846	846	22 2705-616 of the Department of Transportation Law of the
847	847	23 Civil Administrative Code of Illinois, the Regional
848	848	24 Transportation Authority under Section 2.11 of the
849	849	25 Regional Transportation Authority Act, or the St. Clair
850	850	26 County Transit District under the Bi-State Transit Safety
851	851
852	852
853	853
854	854
855	855
856	856	SB3498 - 23 - LRB103 37945 HLH 68077 b
857	857
858	858
859	859	SB3498- 24 -LRB103 37945 HLH 68077 b SB3498 - 24 - LRB103 37945 HLH 68077 b
860	860	SB3498 - 24 - LRB103 37945 HLH 68077 b
861	861	1 Act (repealed).
862	862	2 (q) Information prohibited from being disclosed by the
863	863	3 Personnel Record Review Act.
864	864	4 (r) Information prohibited from being disclosed by the
865	865	5 Illinois School Student Records Act.
866	866	6 (s) Information the disclosure of which is restricted
867	867	7 under Section 5-108 of the Public Utilities Act.
868	868	8 (t) (Blank).
869	869	9 (u) Records and information provided to an independent
870	870	10 team of experts under the Developmental Disability and
871	871	11 Mental Health Safety Act (also known as Brian's Law).
872	872	12 (v) Names and information of people who have applied
873	873	13 for or received Firearm Owner's Identification Cards under
874	874	14 the Firearm Owners Identification Card Act or applied for
875	875	15 or received a concealed carry license under the Firearm
876	876	16 Concealed Carry Act, unless otherwise authorized by the
877	877	17 Firearm Concealed Carry Act; and databases under the
878	878	18 Firearm Concealed Carry Act, records of the Concealed
879	879	19 Carry Licensing Review Board under the Firearm Concealed
880	880	20 Carry Act, and law enforcement agency objections under the
881	881	21 Firearm Concealed Carry Act.
882	882	22 (v-5) Records of the Firearm Owner's Identification
883	883	23 Card Review Board that are exempted from disclosure under
884	884	24 Section 10 of the Firearm Owners Identification Card Act.
885	885	25 (w) Personally identifiable information which is
886	886	26 exempted from disclosure under subsection (g) of Section
887	887
888	888
889	889
890	890
891	891
892	892	SB3498 - 24 - LRB103 37945 HLH 68077 b
893	893
894	894
895	895	SB3498- 25 -LRB103 37945 HLH 68077 b SB3498 - 25 - LRB103 37945 HLH 68077 b
896	896	SB3498 - 25 - LRB103 37945 HLH 68077 b
897	897	1 19.1 of the Toll Highway Act.
898	898	2 (x) Information which is exempted from disclosure
899	899	3 under Section 5-1014.3 of the Counties Code or Section
900	900	4 8-11-21 of the Illinois Municipal Code.
901	901	5 (y) Confidential information under the Adult
902	902	6 Protective Services Act and its predecessor enabling
903	903	7 statute, the Elder Abuse and Neglect Act, including
904	904	8 information about the identity and administrative finding
905	905	9 against any caregiver of a verified and substantiated
906	906	10 decision of abuse, neglect, or financial exploitation of
907	907	11 an eligible adult maintained in the Registry established
908	908	12 under Section 7.5 of the Adult Protective Services Act.
909	909	13 (z) Records and information provided to a fatality
910	910	14 review team or the Illinois Fatality Review Team Advisory
911	911	15 Council under Section 15 of the Adult Protective Services
912	912	16 Act.
913	913	17 (aa) Information which is exempted from disclosure
914	914	18 under Section 2.37 of the Wildlife Code.
915	915	19 (bb) Information which is or was prohibited from
916	916	20 disclosure by the Juvenile Court Act of 1987.
917	917	21 (cc) Recordings made under the Law Enforcement
918	918	22 Officer-Worn Body Camera Act, except to the extent
919	919	23 authorized under that Act.
920	920	24 (dd) Information that is prohibited from being
921	921	25 disclosed under Section 45 of the Condominium and Common
922	922	26 Interest Community Ombudsperson Act.
923	923
924	924
925	925
926	926
927	927
928	928	SB3498 - 25 - LRB103 37945 HLH 68077 b
929	929
930	930
931	931	SB3498- 26 -LRB103 37945 HLH 68077 b SB3498 - 26 - LRB103 37945 HLH 68077 b
932	932	SB3498 - 26 - LRB103 37945 HLH 68077 b
933	933	1 (ee) Information that is exempted from disclosure
934	934	2 under Section 30.1 of the Pharmacy Practice Act.
935	935	3 (ff) Information that is exempted from disclosure
936	936	4 under the Revised Uniform Unclaimed Property Act.
937	937	5 (gg) Information that is prohibited from being
938	938	6 disclosed under Section 7-603.5 of the Illinois Vehicle
939	939	7 Code.
940	940	8 (hh) Records that are exempt from disclosure under
941	941	9 Section 1A-16.7 of the Election Code.
942	942	10 (ii) Information which is exempted from disclosure
943	943	11 under Section 2505-800 of the Department of Revenue Law of
944	944	12 the Civil Administrative Code of Illinois.
945	945	13 (jj) Information and reports that are required to be
946	946	14 submitted to the Department of Labor by registering day
947	947	15 and temporary labor service agencies but are exempt from
948	948	16 disclosure under subsection (a-1) of Section 45 of the Day
949	949	17 and Temporary Labor Services Act.
950	950	18 (kk) Information prohibited from disclosure under the
951	951	19 Seizure and Forfeiture Reporting Act.
952	952	20 (ll) Information the disclosure of which is restricted
953	953	21 and exempted under Section 5-30.8 of the Illinois Public
954	954	22 Aid Code.
955	955	23 (mm) Records that are exempt from disclosure under
956	956	24 Section 4.2 of the Crime Victims Compensation Act.
957	957	25 (nn) Information that is exempt from disclosure under
958	958	26 Section 70 of the Higher Education Student Assistance Act.
959	959
960	960
961	961
962	962
963	963
964	964	SB3498 - 26 - LRB103 37945 HLH 68077 b
965	965
966	966
967	967	SB3498- 27 -LRB103 37945 HLH 68077 b SB3498 - 27 - LRB103 37945 HLH 68077 b
968	968	SB3498 - 27 - LRB103 37945 HLH 68077 b
969	969	1 (oo) Communications, notes, records, and reports
970	970	2 arising out of a peer support counseling session
971	971	3 prohibited from disclosure under the First Responders
972	972	4 Suicide Prevention Act.
973	973	5 (pp) Names and all identifying information relating to
974	974	6 an employee of an emergency services provider or law
975	975	7 enforcement agency under the First Responders Suicide
976	976	8 Prevention Act.
977	977	9 (qq) Information and records held by the Department of
978	978	10 Public Health and its authorized representatives collected
979	979	11 under the Reproductive Health Act.
980	980	12 (rr) Information that is exempt from disclosure under
981	981	13 the Cannabis Regulation and Tax Act.
982	982	14 (ss) Data reported by an employer to the Department of
983	983	15 Human Rights pursuant to Section 2-108 of the Illinois
984	984	16 Human Rights Act.
985	985	17 (tt) Recordings made under the Children's Advocacy
986	986	18 Center Act, except to the extent authorized under that
987	987	19 Act.
988	988	20 (uu) Information that is exempt from disclosure under
989	989	21 Section 50 of the Sexual Assault Evidence Submission Act.
990	990	22 (vv) Information that is exempt from disclosure under
991	991	23 subsections (f) and (j) of Section 5-36 of the Illinois
992	992	24 Public Aid Code.
993	993	25 (ww) Information that is exempt from disclosure under
994	994	26 Section 16.8 of the State Treasurer Act.
995	995
996	996
997	997
998	998
999	999
1000	1000	SB3498 - 27 - LRB103 37945 HLH 68077 b
1001	1001
1002	1002
1003	1003	SB3498- 28 -LRB103 37945 HLH 68077 b SB3498 - 28 - LRB103 37945 HLH 68077 b
1004	1004	SB3498 - 28 - LRB103 37945 HLH 68077 b
1005	1005	1 (xx) Information that is exempt from disclosure or
1006	1006	2 information that shall not be made public under the
1007	1007	3 Illinois Insurance Code.
1008	1008	4 (yy) Information prohibited from being disclosed under
1009	1009	5 the Illinois Educational Labor Relations Act.
1010	1010	6 (zz) Information prohibited from being disclosed under
1011	1011	7 the Illinois Public Labor Relations Act.
1012	1012	8 (aaa) Information prohibited from being disclosed
1013	1013	9 under Section 1-167 of the Illinois Pension Code.
1014	1014	10 (bbb) Information that is prohibited from disclosure
1015	1015	11 by the Illinois Police Training Act and the Illinois State
1016	1016	12 Police Act.
1017	1017	13 (ccc) Records exempt from disclosure under Section
1018	1018	14 2605-304 of the Illinois State Police Law of the Civil
1019	1019	15 Administrative Code of Illinois.
1020	1020	16 (ddd) Information prohibited from being disclosed
1021	1021	17 under Section 35 of the Address Confidentiality for
1022	1022	18 Victims of Domestic Violence, Sexual Assault, Human
1023	1023	19 Trafficking, or Stalking Act.
1024	1024	20 (eee) Information prohibited from being disclosed
1025	1025	21 under subsection (b) of Section 75 of the Domestic
1026	1026	22 Violence Fatality Review Act.
1027	1027	23 (fff) Images from cameras under the Expressway Camera
1028	1028	24 Act. This subsection (fff) is inoperative on and after
1029	1029	25 July 1, 2025.
1030	1030	26 (ggg) Information prohibited from disclosure under
1031	1031
1032	1032
1033	1033
1034	1034
1035	1035
1036	1036	SB3498 - 28 - LRB103 37945 HLH 68077 b
1037	1037
1038	1038
1039	1039	SB3498- 29 -LRB103 37945 HLH 68077 b SB3498 - 29 - LRB103 37945 HLH 68077 b
1040	1040	SB3498 - 29 - LRB103 37945 HLH 68077 b
1041	1041	1 paragraph (3) of subsection (a) of Section 14 of the Nurse
1042	1042	2 Agency Licensing Act.
1043	1043	3 (hhh) Information submitted to the Illinois State
1044	1044	4 Police in an affidavit or application for an assault
1045	1045	5 weapon endorsement, assault weapon attachment endorsement,
1046	1046	6 .50 caliber rifle endorsement, or .50 caliber cartridge
1047	1047	7 endorsement under the Firearm Owners Identification Card
1048	1048	8 Act.
1049	1049	9 (iii) Data exempt from disclosure under Section 50 of
1050	1050	10 the School Safety Drill Act.
1051	1051	11 (jjj) (hhh) Information exempt from disclosure under
1052	1052	12 Section 30 of the Insurance Data Security Law.
1053	1053	13 (kkk) (iii) Confidential business information
1054	1054	14 prohibited from disclosure under Section 45 of the Paint
1055	1055	15 Stewardship Act.
1056	1056	16 (lll) (Reserved).
1057	1057	17 (mmm) (iii) Information prohibited from being
1058	1058	18 disclosed under subsection (e) of Section 1-129 of the
1059	1059	19 Illinois Power Agency Act.
1060	1060	20 (nnn) Information prohibited from disclosure under
1061	1061	21 Section 50 of the Short-Term Rental Occupation Tax Act.
1062	1062	22 (Source: P.A. 102-36, eff. 6-25-21; 102-237, eff. 1-1-22;
1063	1063	23 102-292, eff. 1-1-22; 102-520, eff. 8-20-21; 102-559, eff.
1064	1064	24 8-20-21; 102-813, eff. 5-13-22; 102-946, eff. 7-1-22;
1065	1065	25 102-1042, eff. 6-3-22; 102-1116, eff. 1-10-23; 103-8, eff.
1066	1066	26 6-7-23; 103-34, eff. 6-9-23; 103-142, eff. 1-1-24; 103-372,
1067	1067
1068	1068
1069	1069
1070	1070
1071	1071
1072	1072	SB3498 - 29 - LRB103 37945 HLH 68077 b
1073	1073
1074	1074
1075	1075	SB3498- 30 -LRB103 37945 HLH 68077 b SB3498 - 30 - LRB103 37945 HLH 68077 b
1076	1076	SB3498 - 30 - LRB103 37945 HLH 68077 b
1077	1077	1 eff. 1-1-24; 103-508, eff. 8-4-23; 103-580, eff. 12-8-23;
1078	1078	2 revised 1-2-24.)
1079	1079	3 (Text of Section after amendment by P.A. 103-472)
1080	1080	4 Sec. 7.5. Statutory exemptions. To the extent provided for
1081	1081	5 by the statutes referenced below, the following shall be
1082	1082	6 exempt from inspection and copying:
1083	1083	7 (a) All information determined to be confidential
1084	1084	8 under Section 4002 of the Technology Advancement and
1085	1085	9 Development Act.
1086	1086	10 (b) Library circulation and order records identifying
1087	1087	11 library users with specific materials under the Library
1088	1088	12 Records Confidentiality Act.
1089	1089	13 (c) Applications, related documents, and medical
1090	1090	14 records received by the Experimental Organ Transplantation
1091	1091	15 Procedures Board and any and all documents or other
1092	1092	16 records prepared by the Experimental Organ Transplantation
1093	1093	17 Procedures Board or its staff relating to applications it
1094	1094	18 has received.
1095	1095	19 (d) Information and records held by the Department of
1096	1096	20 Public Health and its authorized representatives relating
1097	1097	21 to known or suspected cases of sexually transmissible
1098	1098	22 disease or any information the disclosure of which is
1099	1099	23 restricted under the Illinois Sexually Transmissible
1100	1100	24 Disease Control Act.
1101	1101	25 (e) Information the disclosure of which is exempted
1102	1102
1103	1103
1104	1104
1105	1105
1106	1106
1107	1107	SB3498 - 30 - LRB103 37945 HLH 68077 b
1108	1108
1109	1109
1110	1110	SB3498- 31 -LRB103 37945 HLH 68077 b SB3498 - 31 - LRB103 37945 HLH 68077 b
1111	1111	SB3498 - 31 - LRB103 37945 HLH 68077 b
1112	1112	1 under Section 30 of the Radon Industry Licensing Act.
1113	1113	2 (f) Firm performance evaluations under Section 55 of
1114	1114	3 the Architectural, Engineering, and Land Surveying
1115	1115	4 Qualifications Based Selection Act.
1116	1116	5 (g) Information the disclosure of which is restricted
1117	1117	6 and exempted under Section 50 of the Illinois Prepaid
1118	1118	7 Tuition Act.
1119	1119	8 (h) Information the disclosure of which is exempted
1120	1120	9 under the State Officials and Employees Ethics Act, and
1121	1121	10 records of any lawfully created State or local inspector
1122	1122	11 general's office that would be exempt if created or
1123	1123	12 obtained by an Executive Inspector General's office under
1124	1124	13 that Act.
1125	1125	14 (i) Information contained in a local emergency energy
1126	1126	15 plan submitted to a municipality in accordance with a
1127	1127	16 local emergency energy plan ordinance that is adopted
1128	1128	17 under Section 11-21.5-5 of the Illinois Municipal Code.
1129	1129	18 (j) Information and data concerning the distribution
1130	1130	19 of surcharge moneys collected and remitted by carriers
1131	1131	20 under the Emergency Telephone System Act.
1132	1132	21 (k) Law enforcement officer identification information
1133	1133	22 or driver identification information compiled by a law
1134	1134	23 enforcement agency or the Department of Transportation
1135	1135	24 under Section 11-212 of the Illinois Vehicle Code.
1136	1136	25 (l) Records and information provided to a residential
1137	1137	26 health care facility resident sexual assault and death
1138	1138
1139	1139
1140	1140
1141	1141
1142	1142
1143	1143	SB3498 - 31 - LRB103 37945 HLH 68077 b
1144	1144
1145	1145
1146	1146	SB3498- 32 -LRB103 37945 HLH 68077 b SB3498 - 32 - LRB103 37945 HLH 68077 b
1147	1147	SB3498 - 32 - LRB103 37945 HLH 68077 b
1148	1148	1 review team or the Executive Council under the Abuse
1149	1149	2 Prevention Review Team Act.
1150	1150	3 (m) Information provided to the predatory lending
1151	1151	4 database created pursuant to Article 3 of the Residential
1152	1152	5 Real Property Disclosure Act, except to the extent
1153	1153	6 authorized under that Article.
1154	1154	7 (n) Defense budgets and petitions for certification of
1155	1155	8 compensation and expenses for court appointed trial
1156	1156	9 counsel as provided under Sections 10 and 15 of the
1157	1157	10 Capital Crimes Litigation Act (repealed). This subsection
1158	1158	11 (n) shall apply until the conclusion of the trial of the
1159	1159	12 case, even if the prosecution chooses not to pursue the
1160	1160	13 death penalty prior to trial or sentencing.
1161	1161	14 (o) Information that is prohibited from being
1162	1162	15 disclosed under Section 4 of the Illinois Health and
1163	1163	16 Hazardous Substances Registry Act.
1164	1164	17 (p) Security portions of system safety program plans,
1165	1165	18 investigation reports, surveys, schedules, lists, data, or
1166	1166	19 information compiled, collected, or prepared by or for the
1167	1167	20 Department of Transportation under Sections 2705-300 and
1168	1168	21 2705-616 of the Department of Transportation Law of the
1169	1169	22 Civil Administrative Code of Illinois, the Regional
1170	1170	23 Transportation Authority under Section 2.11 of the
1171	1171	24 Regional Transportation Authority Act, or the St. Clair
1172	1172	25 County Transit District under the Bi-State Transit Safety
1173	1173	26 Act (repealed).
1174	1174
1175	1175
1176	1176
1177	1177
1178	1178
1179	1179	SB3498 - 32 - LRB103 37945 HLH 68077 b
1180	1180
1181	1181
1182	1182	SB3498- 33 -LRB103 37945 HLH 68077 b SB3498 - 33 - LRB103 37945 HLH 68077 b
1183	1183	SB3498 - 33 - LRB103 37945 HLH 68077 b
1184	1184	1 (q) Information prohibited from being disclosed by the
1185	1185	2 Personnel Record Review Act.
1186	1186	3 (r) Information prohibited from being disclosed by the
1187	1187	4 Illinois School Student Records Act.
1188	1188	5 (s) Information the disclosure of which is restricted
1189	1189	6 under Section 5-108 of the Public Utilities Act.
1190	1190	7 (t) (Blank).
1191	1191	8 (u) Records and information provided to an independent
1192	1192	9 team of experts under the Developmental Disability and
1193	1193	10 Mental Health Safety Act (also known as Brian's Law).
1194	1194	11 (v) Names and information of people who have applied
1195	1195	12 for or received Firearm Owner's Identification Cards under
1196	1196	13 the Firearm Owners Identification Card Act or applied for
1197	1197	14 or received a concealed carry license under the Firearm
1198	1198	15 Concealed Carry Act, unless otherwise authorized by the
1199	1199	16 Firearm Concealed Carry Act; and databases under the
1200	1200	17 Firearm Concealed Carry Act, records of the Concealed
1201	1201	18 Carry Licensing Review Board under the Firearm Concealed
1202	1202	19 Carry Act, and law enforcement agency objections under the
1203	1203	20 Firearm Concealed Carry Act.
1204	1204	21 (v-5) Records of the Firearm Owner's Identification
1205	1205	22 Card Review Board that are exempted from disclosure under
1206	1206	23 Section 10 of the Firearm Owners Identification Card Act.
1207	1207	24 (w) Personally identifiable information which is
1208	1208	25 exempted from disclosure under subsection (g) of Section
1209	1209	26 19.1 of the Toll Highway Act.
1210	1210
1211	1211
1212	1212
1213	1213
1214	1214
1215	1215	SB3498 - 33 - LRB103 37945 HLH 68077 b
1216	1216
1217	1217
1218	1218	SB3498- 34 -LRB103 37945 HLH 68077 b SB3498 - 34 - LRB103 37945 HLH 68077 b
1219	1219	SB3498 - 34 - LRB103 37945 HLH 68077 b
1220	1220	1 (x) Information which is exempted from disclosure
1221	1221	2 under Section 5-1014.3 of the Counties Code or Section
1222	1222	3 8-11-21 of the Illinois Municipal Code.
1223	1223	4 (y) Confidential information under the Adult
1224	1224	5 Protective Services Act and its predecessor enabling
1225	1225	6 statute, the Elder Abuse and Neglect Act, including
1226	1226	7 information about the identity and administrative finding
1227	1227	8 against any caregiver of a verified and substantiated
1228	1228	9 decision of abuse, neglect, or financial exploitation of
1229	1229	10 an eligible adult maintained in the Registry established
1230	1230	11 under Section 7.5 of the Adult Protective Services Act.
1231	1231	12 (z) Records and information provided to a fatality
1232	1232	13 review team or the Illinois Fatality Review Team Advisory
1233	1233	14 Council under Section 15 of the Adult Protective Services
1234	1234	15 Act.
1235	1235	16 (aa) Information which is exempted from disclosure
1236	1236	17 under Section 2.37 of the Wildlife Code.
1237	1237	18 (bb) Information which is or was prohibited from
1238	1238	19 disclosure by the Juvenile Court Act of 1987.
1239	1239	20 (cc) Recordings made under the Law Enforcement
1240	1240	21 Officer-Worn Body Camera Act, except to the extent
1241	1241	22 authorized under that Act.
1242	1242	23 (dd) Information that is prohibited from being
1243	1243	24 disclosed under Section 45 of the Condominium and Common
1244	1244	25 Interest Community Ombudsperson Act.
1245	1245	26 (ee) Information that is exempted from disclosure
1246	1246
1247	1247
1248	1248
1249	1249
1250	1250
1251	1251	SB3498 - 34 - LRB103 37945 HLH 68077 b
1252	1252
1253	1253
1254	1254	SB3498- 35 -LRB103 37945 HLH 68077 b SB3498 - 35 - LRB103 37945 HLH 68077 b
1255	1255	SB3498 - 35 - LRB103 37945 HLH 68077 b
1256	1256	1 under Section 30.1 of the Pharmacy Practice Act.
1257	1257	2 (ff) Information that is exempted from disclosure
1258	1258	3 under the Revised Uniform Unclaimed Property Act.
1259	1259	4 (gg) Information that is prohibited from being
1260	1260	5 disclosed under Section 7-603.5 of the Illinois Vehicle
1261	1261	6 Code.
1262	1262	7 (hh) Records that are exempt from disclosure under
1263	1263	8 Section 1A-16.7 of the Election Code.
1264	1264	9 (ii) Information which is exempted from disclosure
1265	1265	10 under Section 2505-800 of the Department of Revenue Law of
1266	1266	11 the Civil Administrative Code of Illinois.
1267	1267	12 (jj) Information and reports that are required to be
1268	1268	13 submitted to the Department of Labor by registering day
1269	1269	14 and temporary labor service agencies but are exempt from
1270	1270	15 disclosure under subsection (a-1) of Section 45 of the Day
1271	1271	16 and Temporary Labor Services Act.
1272	1272	17 (kk) Information prohibited from disclosure under the
1273	1273	18 Seizure and Forfeiture Reporting Act.
1274	1274	19 (ll) Information the disclosure of which is restricted
1275	1275	20 and exempted under Section 5-30.8 of the Illinois Public
1276	1276	21 Aid Code.
1277	1277	22 (mm) Records that are exempt from disclosure under
1278	1278	23 Section 4.2 of the Crime Victims Compensation Act.
1279	1279	24 (nn) Information that is exempt from disclosure under
1280	1280	25 Section 70 of the Higher Education Student Assistance Act.
1281	1281	26 (oo) Communications, notes, records, and reports
1282	1282
1283	1283
1284	1284
1285	1285
1286	1286
1287	1287	SB3498 - 35 - LRB103 37945 HLH 68077 b
1288	1288
1289	1289
1290	1290	SB3498- 36 -LRB103 37945 HLH 68077 b SB3498 - 36 - LRB103 37945 HLH 68077 b
1291	1291	SB3498 - 36 - LRB103 37945 HLH 68077 b
1292	1292	1 arising out of a peer support counseling session
1293	1293	2 prohibited from disclosure under the First Responders
1294	1294	3 Suicide Prevention Act.
1295	1295	4 (pp) Names and all identifying information relating to
1296	1296	5 an employee of an emergency services provider or law
1297	1297	6 enforcement agency under the First Responders Suicide
1298	1298	7 Prevention Act.
1299	1299	8 (qq) Information and records held by the Department of
1300	1300	9 Public Health and its authorized representatives collected
1301	1301	10 under the Reproductive Health Act.
1302	1302	11 (rr) Information that is exempt from disclosure under
1303	1303	12 the Cannabis Regulation and Tax Act.
1304	1304	13 (ss) Data reported by an employer to the Department of
1305	1305	14 Human Rights pursuant to Section 2-108 of the Illinois
1306	1306	15 Human Rights Act.
1307	1307	16 (tt) Recordings made under the Children's Advocacy
1308	1308	17 Center Act, except to the extent authorized under that
1309	1309	18 Act.
1310	1310	19 (uu) Information that is exempt from disclosure under
1311	1311	20 Section 50 of the Sexual Assault Evidence Submission Act.
1312	1312	21 (vv) Information that is exempt from disclosure under
1313	1313	22 subsections (f) and (j) of Section 5-36 of the Illinois
1314	1314	23 Public Aid Code.
1315	1315	24 (ww) Information that is exempt from disclosure under
1316	1316	25 Section 16.8 of the State Treasurer Act.
1317	1317	26 (xx) Information that is exempt from disclosure or
1318	1318
1319	1319
1320	1320
1321	1321
1322	1322
1323	1323	SB3498 - 36 - LRB103 37945 HLH 68077 b
1324	1324
1325	1325
1326	1326	SB3498- 37 -LRB103 37945 HLH 68077 b SB3498 - 37 - LRB103 37945 HLH 68077 b
1327	1327	SB3498 - 37 - LRB103 37945 HLH 68077 b
1328	1328	1 information that shall not be made public under the
1329	1329	2 Illinois Insurance Code.
1330	1330	3 (yy) Information prohibited from being disclosed under
1331	1331	4 the Illinois Educational Labor Relations Act.
1332	1332	5 (zz) Information prohibited from being disclosed under
1333	1333	6 the Illinois Public Labor Relations Act.
1334	1334	7 (aaa) Information prohibited from being disclosed
1335	1335	8 under Section 1-167 of the Illinois Pension Code.
1336	1336	9 (bbb) Information that is prohibited from disclosure
1337	1337	10 by the Illinois Police Training Act and the Illinois State
1338	1338	11 Police Act.
1339	1339	12 (ccc) Records exempt from disclosure under Section
1340	1340	13 2605-304 of the Illinois State Police Law of the Civil
1341	1341	14 Administrative Code of Illinois.
1342	1342	15 (ddd) Information prohibited from being disclosed
1343	1343	16 under Section 35 of the Address Confidentiality for
1344	1344	17 Victims of Domestic Violence, Sexual Assault, Human
1345	1345	18 Trafficking, or Stalking Act.
1346	1346	19 (eee) Information prohibited from being disclosed
1347	1347	20 under subsection (b) of Section 75 of the Domestic
1348	1348	21 Violence Fatality Review Act.
1349	1349	22 (fff) Images from cameras under the Expressway Camera
1350	1350	23 Act. This subsection (fff) is inoperative on and after
1351	1351	24 July 1, 2025.
1352	1352	25 (ggg) Information prohibited from disclosure under
1353	1353	26 paragraph (3) of subsection (a) of Section 14 of the Nurse
1354	1354
1355	1355
1356	1356
1357	1357
1358	1358
1359	1359	SB3498 - 37 - LRB103 37945 HLH 68077 b
1360	1360
1361	1361
1362	1362	SB3498- 38 -LRB103 37945 HLH 68077 b SB3498 - 38 - LRB103 37945 HLH 68077 b
1363	1363	SB3498 - 38 - LRB103 37945 HLH 68077 b
1364	1364	1 Agency Licensing Act.
1365	1365	2 (hhh) Information submitted to the Illinois State
1366	1366	3 Police in an affidavit or application for an assault
1367	1367	4 weapon endorsement, assault weapon attachment endorsement,
1368	1368	5 .50 caliber rifle endorsement, or .50 caliber cartridge
1369	1369	6 endorsement under the Firearm Owners Identification Card
1370	1370	7 Act.
1371	1371	8 (iii) Data exempt from disclosure under Section 50 of
1372	1372	9 the School Safety Drill Act.
1373	1373	10 (jjj) (hhh) Information exempt from disclosure under
1374	1374	11 Section 30 of the Insurance Data Security Law.
1375	1375	12 (kkk) (iii) Confidential business information
1376	1376	13 prohibited from disclosure under Section 45 of the Paint
1377	1377	14 Stewardship Act.
1378	1378	15 (lll) (iii) Data exempt from disclosure under Section
1379	1379	16 2-3.196 of the School Code.
1380	1380	17 (mmm) (iii) Information prohibited from being
1381	1381	18 disclosed under subsection (e) of Section 1-129 of the
1382	1382	19 Illinois Power Agency Act.
1383	1383	20 (nnn) Information prohibited from disclosure under
1384	1384	21 Section 50 of the Short-Term Rental Occupation Tax Act.
1385	1385	22 (Source: P.A. 102-36, eff. 6-25-21; 102-237, eff. 1-1-22;
1386	1386	23 102-292, eff. 1-1-22; 102-520, eff. 8-20-21; 102-559, eff.
1387	1387	24 8-20-21; 102-813, eff. 5-13-22; 102-946, eff. 7-1-22;
1388	1388	25 102-1042, eff. 6-3-22; 102-1116, eff. 1-10-23; 103-8, eff.
1389	1389	26 6-7-23; 103-34, eff. 6-9-23; 103-142, eff. 1-1-24; 103-372,
1390	1390
1391	1391
1392	1392
1393	1393
1394	1394
1395	1395	SB3498 - 38 - LRB103 37945 HLH 68077 b
1396	1396
1397	1397
1398	1398	SB3498- 39 -LRB103 37945 HLH 68077 b SB3498 - 39 - LRB103 37945 HLH 68077 b
1399	1399	SB3498 - 39 - LRB103 37945 HLH 68077 b
1400	1400	1 eff. 1-1-24; 103-472, eff. 8-1-24; 103-508, eff. 8-4-23;
1401	1401	2 103-580, eff. 12-8-23; revised 1-2-24.)
1402	1402	3 Section 905. The Counties Code is amended by changing
1403	1403	4 Section 5-1030 as follows:
1404	1404	5 (55 ILCS 5/5-1030) (from Ch. 34, par. 5-1030)
1405	1405	6 Sec. 5-1030. Hotel rooms, short-term rentals, tax on gross
1406	1406	7 rental receipts.
1407	1407	8 (a) The corporate authorities of any county may by
1408	1408	9 ordinance impose a tax upon all persons engaged in such county
1409	1409	10 in the business of renting, leasing or letting rooms in a hotel
1410	1410	11 or short-term rental which is not located within a city,
1411	1411	12 village, or incorporated town that imposes a tax under Section
1412	1412	13 8-3-14 of the Illinois Municipal Code, as defined in the "The
1413	1413	14 Hotel Operators' Occupation Tax Act or the Short-Term Rental
1414	1414	15 Occupation Tax Act ", at a rate not to exceed 5% of the gross
1415	1415	16 rental receipts from such renting, leasing or letting,
1416	1416	17 excluding, however, from gross rental receipts, the proceeds
1417	1417	18 of such renting, leasing or letting to permanent residents of
1418	1418	19 that hotel or short-term rental, and may provide for the
1419	1419	20 administration and enforcement of the tax, and for the
1420	1420	21 collection thereof from the persons subject to the tax, as the
1421	1421	22 corporate authorities determine to be necessary or practicable
1422	1422	23 for the effective administration of the tax.
1423	1423	24 (b) With the consent of municipalities representing at
1424	1424
1425	1425
1426	1426
1427	1427
1428	1428
1429	1429	SB3498 - 39 - LRB103 37945 HLH 68077 b
1430	1430
1431	1431
1432	1432	SB3498- 40 -LRB103 37945 HLH 68077 b SB3498 - 40 - LRB103 37945 HLH 68077 b
1433	1433	SB3498 - 40 - LRB103 37945 HLH 68077 b
1434	1434	1 least 67% of the population of Winnebago County, as determined
1435	1435	2 by the 2010 federal decennial census and as expressed by
1436	1436	3 resolution of the corporate authorities of those
1437	1437	4 municipalities, the county board of Winnebago County may, by
1438	1438	5 ordinance, impose a tax upon all persons engaged in the county
1439	1439	6 in the business of renting, leasing, or letting rooms in a
1440	1440	7 hotel or short-term rental that imposes a tax under Section
1441	1441	8 8-3-14 of the Illinois Municipal Code, as defined in the "The
1442	1442	9 Hotel Operators' Occupation Tax Act" or the Short-Term Rental
1443	1443	10 Occupation Tax Act, at a rate not to exceed 2% of the gross
1444	1444	11 rental receipts from renting, leasing, or letting, excluding,
1445	1445	12 however, from gross rental receipts, the proceeds of the
1446	1446	13 renting, leasing, or letting to permanent residents of that
1447	1447	14 hotel or short-term rental, and may provide for the
1448	1448	15 administration and enforcement of the tax, and for the
1449	1449	16 collection thereof from the persons subject to the tax, as the
1450	1450	17 county board determines to be necessary or practicable for the
1451	1451	18 effective administration of the tax. The tax shall be
1452	1452	19 instituted on a countywide county-wide basis and shall be in
1453	1453	20 addition to any tax imposed by this or any other provision of
1454	1454	21 law. The revenue generated under this subsection shall be
1455	1455	22 accounted for and segregated from all other funds of the
1456	1456	23 county and shall be utilized solely for either: (1)
1457	1457	24 encouraging, supporting, marketing, constructing, or
1458	1458	25 operating, either directly by the county or through other
1459	1459	26 taxing bodies within the county, sports, arts, or other
1460	1460
1461	1461
1462	1462
1463	1463
1464	1464
1465	1465	SB3498 - 40 - LRB103 37945 HLH 68077 b
1466	1466
1467	1467
1468	1468	SB3498- 41 -LRB103 37945 HLH 68077 b SB3498 - 41 - LRB103 37945 HLH 68077 b
1469	1469	SB3498 - 41 - LRB103 37945 HLH 68077 b
1470	1470	1 entertainment or tourism facilities or programs for the
1471	1471	2 purpose of promoting tourism, competitiveness, job growth, and
1472	1472	3 for the general health and well-being of the citizens of the
1473	1473	4 county; or (2) payment toward towards debt services on bonds
1474	1474	5 issued for the purposes set forth in this subsection.
1475	1475	6 (c) A Tourism Facility Board shall be established,
1476	1476	7 composed comprised of a representative from the county and
1477	1477	8 from each municipality that has approved the imposition of the
1478	1478	9 tax under subsection (b) of this Section.
1479	1479	10 (1) A Board member's vote is weighted based on the
1480	1480	11 municipality's population relative to the population of
1481	1481	12 the county, with the county representing the population
1482	1482	13 within unincorporated areas of the county. Representatives
1483	1483	14 from the Rockford Park District and Rockford Area
1484	1484	15 Convention and Visitors Bureau shall serve as ex officio
1485	1485	16 ex-officio members with no voting rights.
1486	1486	17 (2) The Board must meet not less frequently than once
1487	1487	18 per year to direct the use of revenues collected from the
1488	1488	19 tax imposed under subsection (b) of this Section that are
1489	1489	20 not already directed for use pursuant to an
1490	1490	21 intergovernmental agreement between the county and another
1491	1491	22 entity represented on the Board, including the ex officio
1492	1492	23 ex-officio members, and for any other reason the Board
1493	1493	24 deems necessary. Affirmative actions of the Board shall
1494	1494	25 require a weighted vote of Board members representing not
1495	1495	26 less than 67% of the population of the county.
1496	1496
1497	1497
1498	1498
1499	1499
1500	1500
1501	1501	SB3498 - 41 - LRB103 37945 HLH 68077 b
1502	1502
1503	1503
1504	1504	SB3498- 42 -LRB103 37945 HLH 68077 b SB3498 - 42 - LRB103 37945 HLH 68077 b
1505	1505	SB3498 - 42 - LRB103 37945 HLH 68077 b
1506	1506	1 (3) The Board shall not be a separate unit of local
1507	1507	2 government, shall have no paid staff, and members of the
1508	1508	3 Board shall receive no compensation or reimbursement of
1509	1509	4 expenses from proceeds of the tax imposed under subsection
1510	1510	5 (b) of this Section.
1511	1511	6 (d) Persons subject to any tax imposed pursuant to
1512	1512	7 authority granted by this Section may reimburse themselves for
1513	1513	8 their tax liability for such tax by separately stating such
1514	1514	9 tax as an additional charge, which charge may be stated in
1515	1515	10 combination, in a single amount, with State tax imposed under
1516	1516	11 the "The Hotel Operators' Occupation Tax Act" or the
1517	1517	12 Short-Term Rental Occupation Tax Act.
1518	1518	13 Nothing in this Section shall be construed to authorize a
1519	1519	14 county to impose a tax upon the privilege of engaging in any
1520	1520	15 business which under the Constitution of the United States may
1521	1521	16 not be made the subject of taxation by this State.
1522	1522	17 An ordinance or resolution imposing a tax hereunder or
1523	1523	18 effecting a change in the rate thereof shall be effective on
1524	1524	19 the first day of the calendar month next following its passage
1525	1525	20 and required publication.
1526	1526	21 The amounts collected by any county pursuant to this
1527	1527	22 Section shall be expended to promote tourism; conventions;
1528	1528	23 expositions; theatrical, sports and cultural activities within
1529	1529	24 that county or otherwise to attract nonresident overnight
1530	1530	25 visitors to the county.
1531	1531	26 Any county may agree with any unit of local government,
1532	1532
1533	1533
1534	1534
1535	1535
1536	1536
1537	1537	SB3498 - 42 - LRB103 37945 HLH 68077 b
1538	1538
1539	1539
1540	1540	SB3498- 43 -LRB103 37945 HLH 68077 b SB3498 - 43 - LRB103 37945 HLH 68077 b
1541	1541	SB3498 - 43 - LRB103 37945 HLH 68077 b
1542	1542	1 including any authority defined as a metropolitan exposition,
1543	1543	2 auditorium and office building authority, fair and exposition
1544	1544	3 authority, exposition and auditorium authority, or civic
1545	1545	4 center authority created pursuant to provisions of Illinois
1546	1546	5 law and the territory of which unit of local government or
1547	1547	6 authority is coextensive co-extensive with or wholly within
1548	1548	7 such county, to impose and collect for a period not to exceed
1549	1549	8 40 years, any portion or all of the tax authorized pursuant to
1550	1550	9 this Section and to transmit such tax so collected to such unit
1551	1551	10 of local government or authority. The amount so paid shall be
1552	1552	11 expended by any such unit of local government or authority for
1553	1553	12 the purposes for which such tax is authorized. Any such
1554	1554	13 agreement must be authorized by resolution or ordinance, as
1555	1555	14 the case may be, of such county and unit of local government or
1556	1556	15 authority, and such agreement may provide for the irrevocable
1557	1557	16 imposition and collection of said tax at such rate, or amount
1558	1558	17 as limited by a given rate, as may be agreed upon for the full
1559	1559	18 period of time set forth in such agreement; and such agreement
1560	1560	19 may further provide for any other terms as deemed necessary or
1561	1561	20 advisable by such county and such unit of local government or
1562	1562	21 authority. Any such agreement shall be binding and enforceable
1563	1563	22 by either party to such agreement. Such agreement entered into
1564	1564	23 pursuant to this Section shall not in any event constitute an
1565	1565	24 indebtedness of such county subject to any limitation imposed
1566	1566	25 by statute or otherwise.
1567	1567	26 (Source: P.A. 98-313, eff. 8-12-13.)
1568	1568
1569	1569
1570	1570
1571	1571
1572	1572
1573	1573	SB3498 - 43 - LRB103 37945 HLH 68077 b
1574	1574
1575	1575
1576	1576	SB3498- 44 -LRB103 37945 HLH 68077 b SB3498 - 44 - LRB103 37945 HLH 68077 b
1577	1577	SB3498 - 44 - LRB103 37945 HLH 68077 b
1578	1578	1 Section 910. The Illinois Municipal Code is amended by
1579	1579	2 changing Sections 8-3-13, 8-3-14, and 8-3-14a as follows:
1580	1580	3 (65 ILCS 5/8-3-13) (from Ch. 24, par. 8-3-13)
1581	1581	4 Sec. 8-3-13. The corporate authorities of any municipality
1582	1582	5 containing 500,000 or more inhabitants may impose a tax prior
1583	1583	6 to July 1, 1969, upon all persons engaged in the municipality
1584	1584	7 in the business of renting, leasing or letting rooms in a
1585	1585	8 hotel, as defined in the Hotel Operators' Occupation Tax Act,
1586	1586	9 or a short-term rental, as defined in the Short-Term Rental
1587	1587	10 Occupation Tax Act, at a rate not to exceed 1% of the gross
1588	1588	11 rental receipts from the renting, leasing or letting,
1589	1589	12 excluding, however, from gross rental receipts, the proceeds
1590	1590	13 of the renting, leasing or letting to permanent residents of
1591	1591	14 that hotel or short-term rental and proceeds from the tax
1592	1592	15 imposed under subsection (c) of Section 13 of the Metropolitan
1593	1593	16 Pier and Exposition Authority Act.
1594	1594	17 The tax imposed by a municipality under this Section and
1595	1595	18 all civil penalties that may be assessed as an incident
1596	1596	19 thereof shall be collected and enforced by the State
1597	1597	20 Department of Revenue. The certificate of registration that is
1598	1598	21 issued by the Department to a lessor under the Hotel
1599	1599	22 Operators' Occupation Tax Act, or a business license issued by
1600	1600	23 the Department under the Short-Term Rental Occupation Tax Act,
1601	1601	24 shall permit the registrant to engage in a business that is
1602	1602
1603	1603
1604	1604
1605	1605
1606	1606
1607	1607	SB3498 - 44 - LRB103 37945 HLH 68077 b
1608	1608
1609	1609
1610	1610	SB3498- 45 -LRB103 37945 HLH 68077 b SB3498 - 45 - LRB103 37945 HLH 68077 b
1611	1611	SB3498 - 45 - LRB103 37945 HLH 68077 b
1612	1612	1 taxable under any ordinance or resolution enacted under this
1613	1613	2 Section without registering separately with the Department
1614	1614	3 under the ordinance or resolution or under this Section. The
1615	1615	4 Department shall have full power to administer and enforce
1616	1616	5 this Section; to collect all taxes and penalties due
1617	1617	6 hereunder; to dispose of taxes and penalties so collected in
1618	1618	7 the manner provided in this Section; and to determine all
1619	1619	8 rights to credit memoranda arising on account of the erroneous
1620	1620	9 payment of tax or penalty hereunder. In the administration of
1621	1621	10 and compliance with this Section, the Department and persons
1622	1622	11 who are subject to this Section shall have the same rights,
1623	1623	12 remedies, privileges, immunities, powers and duties, and be
1624	1624	13 subject to the same conditions, restrictions, limitations,
1625	1625	14 penalties and definitions of terms, and employ the same modes
1626	1626	15 of procedure, as are prescribed in the Hotel Operators'
1627	1627	16 Occupation Tax Act, the Short-Term Rental Occupation Tax Act,
1628	1628	17 and the Uniform Penalty and Interest Act, as fully as if the
1629	1629	18 provisions contained in those Acts were set forth herein.
1630	1630	19 Whenever the Department determines that a refund should be
1631	1631	20 made under this Section to a claimant instead of issuing a
1632	1632	21 credit memorandum, the Department shall notify the State
1633	1633	22 Comptroller, who shall cause the warrant to be drawn for the
1634	1634	23 amount specified, and to the person named, in the notification
1635	1635	24 from the Department. The refund shall be paid by the State
1636	1636	25 Treasurer out of the Illinois tourism tax fund.
1637	1637	26 Persons subject to any tax imposed under authority granted
1638	1638
1639	1639
1640	1640
1641	1641
1642	1642
1643	1643	SB3498 - 45 - LRB103 37945 HLH 68077 b
1644	1644
1645	1645
1646	1646	SB3498- 46 -LRB103 37945 HLH 68077 b SB3498 - 46 - LRB103 37945 HLH 68077 b
1647	1647	SB3498 - 46 - LRB103 37945 HLH 68077 b
1648	1648	1 by this Section may reimburse themselves for their tax
1649	1649	2 liability for that tax by separately stating the tax as an
1650	1650	3 additional charge, which charge may be stated in combination,
1651	1651	4 in a single amount, with State tax imposed under the Hotel
1652	1652	5 Operators' Occupation Tax Act or the Short-Term Rental
1653	1653	6 Occupation Tax Act.
1654	1654	7 The Department shall forthwith pay over to the State
1655	1655	8 Treasurer, ex officio ex-officio, as trustee, all taxes and
1656	1656	9 penalties collected hereunder. On or before the 25th day of
1657	1657	10 each calendar month, the Department shall prepare and certify
1658	1658	11 to the Comptroller the disbursement of stated sums of money to
1659	1659	12 named municipalities from which lessors have paid taxes or
1660	1660	13 penalties hereunder to the Department during the second
1661	1661	14 preceding calendar month. The amount to be paid to each
1662	1662	15 municipality shall be the amount (not including credit
1663	1663	16 memoranda) collected hereunder during the second preceding
1664	1664	17 calendar month by the Department, and not including an amount
1665	1665	18 equal to the amount of refunds made during the second
1666	1666	19 preceding calendar month by the Department on behalf of the
1667	1667	20 municipality, less 4% of the balance, which sum shall be
1668	1668	21 retained by the State Treasurer to cover the costs incurred by
1669	1669	22 the Department in administering and enforcing the provisions
1670	1670	23 of this Section, as provided herein. The Department, at the
1671	1671	24 time of each monthly disbursement to the municipalities, shall
1672	1672	25 prepare and certify to the Comptroller the amount so retained
1673	1673	26 by the State Treasurer, which shall be paid into the General
1674	1674
1675	1675
1676	1676
1677	1677
1678	1678
1679	1679	SB3498 - 46 - LRB103 37945 HLH 68077 b
1680	1680
1681	1681
1682	1682	SB3498- 47 -LRB103 37945 HLH 68077 b SB3498 - 47 - LRB103 37945 HLH 68077 b
1683	1683	SB3498 - 47 - LRB103 37945 HLH 68077 b
1684	1684	1 Revenue Fund of the State Treasury.
1685	1685	2 Within 10 days after receipt by the Comptroller of the
1686	1686	3 disbursement certification to the municipalities and the
1687	1687	4 General Revenue Fund provided for in this Section to be given
1688	1688	5 to the Comptroller by the Department, the Comptroller shall
1689	1689	6 cause the warrants to be drawn for the respective amounts in
1690	1690	7 accordance with the directions contained in the certification.
1691	1691	8 Nothing in this Section shall be construed to authorize a
1692	1692	9 municipality to impose a tax upon the privilege of engaging in
1693	1693	10 any business that, under the Constitution of the United
1694	1694	11 States, may not be made the subject of taxation by this State.
1695	1695	12 An ordinance or resolution imposing a tax hereunder or
1696	1696	13 effecting a change in the rate thereof shall be effective on
1697	1697	14 the first day of the calendar month next following the
1698	1698	15 expiration of the publication period provided in Section 1-2-4
1699	1699	16 in respect to municipalities governed by that Section.
1700	1700	17 The corporate authorities of any municipality that levies
1701	1701	18 a tax authorized by this Section shall transmit to the
1702	1702	19 Department of Revenue on or not later than 5 days after the
1703	1703	20 effective date of the ordinance or resolution a certified copy
1704	1704	21 of the ordinance or resolution imposing the tax; whereupon,
1705	1705	22 the Department of Revenue shall proceed to administer and
1706	1706	23 enforce this Section on behalf of the municipality as of the
1707	1707	24 effective date of the ordinance or resolution. Upon a change
1708	1708	25 in rate of a tax levied hereunder, or upon the discontinuance
1709	1709	26 of the tax, the corporate authorities of the municipality
1710	1710
1711	1711
1712	1712
1713	1713
1714	1714
1715	1715	SB3498 - 47 - LRB103 37945 HLH 68077 b
1716	1716
1717	1717
1718	1718	SB3498- 48 -LRB103 37945 HLH 68077 b SB3498 - 48 - LRB103 37945 HLH 68077 b
1719	1719	SB3498 - 48 - LRB103 37945 HLH 68077 b
1720	1720	1 shall, on or not later than 5 days after the effective date of
1721	1721	2 the ordinance or resolution discontinuing the tax or effecting
1722	1722	3 a change in rate, transmit to the Department of Revenue a
1723	1723	4 certified copy of the ordinance or resolution effecting the
1724	1724	5 change or discontinuance. The amounts disbursed to any
1725	1725	6 municipality under this Section shall be expended by the
1726	1726	7 municipality solely to promote tourism, conventions and other
1727	1727	8 special events within that municipality or otherwise to
1728	1728	9 attract nonresidents to visit the municipality.
1729	1729	10 Any municipality receiving and disbursing money under this
1730	1730	11 Section shall report on or before the first Monday in January
1731	1731	12 of each year to the Advisory Committee of the Illinois Tourism
1732	1732	13 Promotion Fund, created by Section 12 of the Illinois
1733	1733	14 Promotion Act. The reports shall specify the purposes for
1734	1734	15 which the disbursements were made and shall contain detailed
1735	1735	16 amounts of all receipts and disbursements under this Section.
1736	1736	17 This Section may be cited as the Tourism, Conventions and
1737	1737	18 Other Special Events Promotion Act of 1967.
1738	1738	19 (Source: P.A. 87-205; 87-733; 87-895.)
1739	1739	20 (65 ILCS 5/8-3-14) (from Ch. 24, par. 8-3-14)
1740	1740	21 Sec. 8-3-14. Municipal hotel and short-term rental
1741	1741	22 operators' occupation tax. The corporate authorities of any
1742	1742	23 municipality may impose a tax upon all persons engaged in such
1743	1743	24 municipality in the business of renting, leasing or letting
1744	1744	25 rooms in a hotel, as defined in the "The Hotel Operators'
1745	1745
1746	1746
1747	1747
1748	1748
1749	1749
1750	1750	SB3498 - 48 - LRB103 37945 HLH 68077 b
1751	1751
1752	1752
1753	1753	SB3498- 49 -LRB103 37945 HLH 68077 b SB3498 - 49 - LRB103 37945 HLH 68077 b
1754	1754	SB3498 - 49 - LRB103 37945 HLH 68077 b
1755	1755	1 Occupation Tax Act," or a short-term rental, as defined in the
1756	1756	2 Short-Term Rental Occupation Tax Act, at a rate not to exceed
1757	1757	3 6% in the City of East Peoria and in the Village of Morton and
1758	1758	4 5% in all other municipalities of the gross rental receipts
1759	1759	5 from such renting, leasing or letting, excluding, however,
1760	1760	6 from gross rental receipts, the proceeds of such renting,
1761	1761	7 leasing or letting to permanent residents of that hotel or
1762	1762	8 short-term rental and proceeds from the tax imposed under
1763	1763	9 subsection (c) of Section 13 of the Metropolitan Pier and
1764	1764	10 Exposition Authority Act, and may provide for the
1765	1765	11 administration and enforcement of the tax, and for the
1766	1766	12 collection thereof from the persons subject to the tax, as the
1767	1767	13 corporate authorities determine to be necessary or practicable
1768	1768	14 for the effective administration of the tax. The municipality
1769	1769	15 may not impose a tax under this Section if it imposes a tax
1770	1770	16 under Section 8-3-14a.
1771	1771	17 Persons subject to any tax imposed pursuant to authority
1772	1772	18 granted by this Section may reimburse themselves for their tax
1773	1773	19 liability for such tax by separately stating such tax as an
1774	1774	20 additional charge, which charge may be stated in combination,
1775	1775	21 in a single amount, with State tax imposed under the "The Hotel
1776	1776	22 Operators' Occupation Tax Act" or the Short-Term Rental
1777	1777	23 Occupation Tax Act.
1778	1778	24 Nothing in this Section shall be construed to authorize a
1779	1779	25 municipality to impose a tax upon the privilege of engaging in
1780	1780	26 any business which under the constitution of the United States
1781	1781
1782	1782
1783	1783
1784	1784
1785	1785
1786	1786	SB3498 - 49 - LRB103 37945 HLH 68077 b
1787	1787
1788	1788
1789	1789	SB3498- 50 -LRB103 37945 HLH 68077 b SB3498 - 50 - LRB103 37945 HLH 68077 b
1790	1790	SB3498 - 50 - LRB103 37945 HLH 68077 b
1791	1791	1 may not be made the subject of taxation by this State.
1792	1792	2 Except as otherwise provided in this Division, the amounts
1793	1793	3 collected by any municipality pursuant to this Section shall
1794	1794	4 be expended by the municipality solely to promote tourism and
1795	1795	5 conventions within that municipality or otherwise to attract
1796	1796	6 nonresident overnight visitors to the municipality.
1797	1797	7 No funds received pursuant to this Section shall be used
1798	1798	8 to advertise for or otherwise promote new competition in the
1799	1799	9 hotel business.
1800	1800	10 (Source: P.A. 101-204, eff. 8-2-19.)
1801	1801	11 (65 ILCS 5/8-3-14a)
1802	1802	12 Sec. 8-3-14a. Municipal hotel or short-term rental use
1803	1803	13 tax.
1804	1804	14 (a) The corporate authorities of any municipality may
1805	1805	15 impose a tax upon the privilege of renting or leasing rooms in
1806	1806	16 a hotel or short-term rental within the municipality at a rate
1807	1807	17 not to exceed 5% of the rental or lease payment. The corporate
1808	1808	18 authorities may provide for the administration and enforcement
1809	1809	19 of the tax and for the collection thereof from the persons
1810	1810	20 subject to the tax, as the corporate authorities determine to
1811	1811	21 be necessary or practical for the effective administration of
1812	1812	22 the tax.
1813	1813	23 (b) Each hotel, short-term rental operator, or hosting
1814	1814	24 platform acting as an agent for the short-term rental operator
1815	1815	25 in the municipality shall collect the tax from the person
1816	1816
1817	1817
1818	1818
1819	1819
1820	1820
1821	1821	SB3498 - 50 - LRB103 37945 HLH 68077 b
1822	1822
1823	1823
1824	1824	SB3498- 51 -LRB103 37945 HLH 68077 b SB3498 - 51 - LRB103 37945 HLH 68077 b
1825	1825	SB3498 - 51 - LRB103 37945 HLH 68077 b
1826	1826	1 making the rental or lease payment at the time that the payment
1827	1827	2 is tendered to the hotel. The hotel shall, as trustee, remit
1828	1828	3 the tax to the municipality.
1829	1829	4 (c) The tax authorized under this Section does not apply
1830	1830	5 to any rental or lease payment by a permanent resident of that
1831	1831	6 hotel or short-term rental or to any payment made to any hotel
1832	1832	7 that is subject to the tax imposed under subsection (c) of
1833	1833	8 Section 13 of the Metropolitan Pier and Exposition Authority
1834	1834	9 Act. A municipality may not impose a tax under this Section if
1835	1835	10 it imposes a tax under Section 8-3-14. Nothing in this Section
1836	1836	11 may be construed to authorize a municipality to impose a tax
1837	1837	12 upon the privilege of engaging in any business that under the
1838	1838	13 Constitution of the United States may not be made the subject
1839	1839	14 of taxation by this State.
1840	1840	15 (d) Except as otherwise provided in this Division, the
1841	1841	16 moneys collected by a municipality under this Section may be
1842	1842	17 expended solely to promote tourism and conventions within that
1843	1843	18 municipality or otherwise to attract nonresident overnight
1844	1844	19 visitors to the municipality. No moneys received under this
1845	1845	20 Section may be used to advertise for or otherwise promote new
1846	1846	21 competition in the hotel business.
1847	1847	22 (e) As used in this Section, "hotel" has the meaning set
1848	1848	23 forth in Section 2 of the Hotel Operators' Occupation Tax Act.
1849	1849	24 (f) As used in this Section, "short-term rental" and
1850	1850	25 "hosting platform" have the meanings set forth in Section 5 of
1851	1851	26 the Short-Term Rental Occupation Tax Act.
1852	1852
1853	1853
1854	1854
1855	1855
1856	1856
1857	1857	SB3498 - 51 - LRB103 37945 HLH 68077 b
1858	1858
1859	1859
1860	1860	SB3498- 52 -LRB103 37945 HLH 68077 b SB3498 - 52 - LRB103 37945 HLH 68077 b
1861	1861	SB3498 - 52 - LRB103 37945 HLH 68077 b
1862	1862	1 (Source: P.A. 101-204, eff. 8-2-19.)
1863	1863	2 Section 995. No acceleration or delay. Where this Act
1864	1864	3 makes changes in a statute that is represented in this Act by
1865	1865	4 text that is not yet or no longer in effect (for example, a
1866	1866	5 Section represented by multiple versions), the use of that
1867	1867	6 text does not accelerate or delay the taking effect of (i) the
1868	1868	7 changes made by this Act or (ii) provisions derived from any
1869	1869	8 other Public Act.
1870	1870
1871	1871
1872	1872
1873	1873
1874	1874
1875	1875	SB3498 - 52 - LRB103 37945 HLH 68077 b