Illinois 2023-2024 Regular Session

Illinois Senate Bill SB3475

Introduced
2/8/24  
Refer
2/8/24  
Refer
2/20/24  
Report Pass
3/14/24  
Engrossed
4/12/24  
Refer
4/15/24  
Refer
4/24/24  
Report Pass
5/2/24  
Enrolled
5/20/24  
Chaptered
7/1/24  

Caption

HOTEL TX-DEPOSITS

Impact

The bill is projected to have a significant impact on state laws governing hotel taxation and revenue distribution. By restructuring the way revenue is allocated from hotel occupancy taxes, SB3475 aims to stimulate local tourism economies and support infrastructure projects across Illinois. Specifically, it establishes a framework for funneling tax revenue into designated funds that promote tourism, including the Local Tourism Fund and the International Tourism Fund, which could enhance the overall economic landscape of the state. The adjustments will also likely ease the financial obligations for smaller hotel operators regarding how frequently they must file tax returns based on their revenue levels.

Summary

SB3475 is legislation that amends the Hotel Operators' Occupation Tax Act in Illinois, primarily aimed at revising tax management and revenue distribution related to hotel operations. The bill outlines detailed procedures for filing tax returns and specifies the allocation of tax revenues, particularly focusing on deposits into tourism and economic development funds. An important aspect of the bill is its directive to allocate portions of revenue to the Build Illinois Fund and the Chicago Travel Industry Promotion Fund, thereby enhancing financial support for tourism and infrastructure development in the state.

Sentiment

The overall sentiment surrounding SB3475 appears to be supportive, particularly among stakeholders in the tourism and hospitality sectors. Proponents view the bill as a beneficial step towards revitalizing post-pandemic tourism in Illinois by ensuring a more organized approach to tax revenue allocation. However, concerns have been raised about the effectiveness of revenue distribution and whether the funds will adequately reach the intended programs and projects. There may also be apprehension among some legislators about the potential long-term financial impacts on the state budget and local governments.

Contention

Notable points of contention include discussions regarding the adequacy of financial allocations to various tourism initiatives sponsored by the state. Lawmakers may debate whether the provisions sufficiently address the diverse needs of local tourism operations and infrastructure projects. There is also ongoing discussion about the transparency and accountability of the revenue distribution process—ensuring that the funds are utilized effectively and that there is a measurable return on the investment in local tourism from the hotel tax revenues. As the bill passes through various legislative stages, adjustments may be made to address any emerging concerns from stakeholders and constituents.

Companion Bills

No companion bills found.

Previously Filed As

IL SB3496

HOTEL TAX-RERENTER

IL HB5144

HOTEL TAX-RERENTER

IL SB2430

HOTEL TX-VACATION RENTALS

IL SB2564

SHORT-TERM RENTAL TAX ACT

IL HB4192

MUNI CD-HOTEL TAX

IL SB2553

HOTEL TX-CHARITABLE PURPOSE

IL SB1963

USE/OCC TX-CROSS REFERENCE

IL SB1746

JO DAVIESS COUNTY-HOTEL INCOME

IL HB4636

PROP TX-SETTLEMENT/VALUATION

IL SB3498

SHORT-TERM RENTAL TAX ACT

Similar Bills

No similar bills found.