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104TH GENERAL ASSEMBLY
State of Illinois
2025 and 2026
HB4376

Introduced 1/14/2026, by Rep. Jehan Gordon-Booth

SYNOPSIS AS INTRODUCED:

20 ILCS 605/605-705

was 20 ILCS 605/46.6a
35 ILCS 145/6

from Ch. 120, par. 481b.36
70 ILCS 3205/19

from Ch. 85, par. 6019

Amends the Department of Commerce and Economic Opportunity Law of the
Civil Administrative Code of Illinois. Provides that, in Fiscal Year 2027
and thereafter, the Department of Commerce and Economic Opportunity shall
require that any convention and tourism bureau receiving a grant from the
Local Tourism Fund that requires matching funds shall provide matching
funds equal to no less than 25% of the grant amount (currently, no less
than 40% of the grant amount). Amends the Hotel Operators' Occupation Tax
Act and the Illinois Sports Facilities Authority Act. Makes changes
concerning the distribution of moneys under those Acts. Effective
immediately.
LRB104 16855 HLH 30265 b

A BILL FOR

HB4376
LRB104 16855 HLH 30265 b
1

AN ACT concerning State government.

2

Be it enacted by the People of the State of Illinois,
3
represented in the General Assembly:

4

Section 5.
The Department of Commerce and Economic
5
Opportunity Law of the Civil Administrative Code of Illinois
6
is amended by changing Section 605-705 as follows:

7

(20 ILCS 605/605-705)

(was 20 ILCS 605/46.6a)
8

Sec. 605-705.
Grants to local tourism and convention
9
bureaus.
10

(a) To establish a grant program for local tourism and
11
convention bureaus. The Department will develop and implement
12
a program for the use of funds, as authorized under this Act,
13
by local tourism and convention bureaus. For the purposes of
14
this Act, bureaus eligible to receive funds are those local
15
tourism and convention bureaus that are (i) either units of
16
local government or incorporated as not-for-profit
17
organizations; (ii) in legal existence for a minimum of 2
18
years before July 1, 2001; (iii) operating with a paid,
19
full-time staff whose sole purpose is to promote tourism in
20
the designated service area; and (iv) affiliated with one or
21
more municipalities or counties that support the bureau with
22
local hotel-motel taxes. After July 1, 2001, bureaus
23
requesting certification in order to receive funds for the

HB4376
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1
first time must be local tourism and convention bureaus that
2
are (i) either units of local government or incorporated as
3
not-for-profit organizations; (ii) in legal existence for a
4
minimum of 2 years before the request for certification; (iii)
5
operating with a paid, full-time staff whose sole purpose is
6
to promote tourism in the designated service area; and (iv)
7
affiliated with multiple municipalities or counties that
8
support the bureau with local hotel-motel taxes. Each bureau
9
receiving funds under this Act will be certified by the
10
Department as the designated recipient to serve an area of the
11
State. Notwithstanding the criteria set forth in this
12
subsection (a), or any rule adopted under this subsection (a),
13
the Director of the Department may provide for the award of
14
grant funds to one or more entities if in the Department's
15
judgment that action is necessary in order to prevent a loss of
16
funding critical to promoting tourism in a designated
17
geographic area of the State.
18

(b) To distribute grants to local tourism and convention
19
bureaus from appropriations made from the Local Tourism Fund
20
for that purpose. Of the amounts appropriated annually to the
21
Department for expenditure under this Section prior to July 1,
22
2011, one-third of those monies shall be used for grants to
23
convention and tourism bureaus in cities with a population
24
greater than 500,000. The remaining two-thirds of the annual
25
appropriation prior to July 1, 2011 shall be used for grants to
26
convention and tourism bureaus in the remainder of the State,

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1
in accordance with a formula based upon the population served.
2
Of the amounts appropriated annually to the Department for
3
expenditure under this Section beginning July 1, 2011, 18% of
4
such moneys shall be used for grants to convention and tourism
5
bureaus in cities with a population greater than 500,000. Of
6
the amounts appropriated annually to the Department for
7
expenditure under this Section beginning July 1, 2011, 82% of
8
such moneys shall be used for grants to convention bureaus in
9
the remainder of the State, in accordance with a formula based
10
upon the population served. The Department may reserve up to
11
3% of total local tourism funds available for costs of
12
administering the program to conduct audits of grants, to
13
provide incentive funds to those bureaus that will conduct
14
promotional activities designed to further the Department's
15
statewide advertising campaign, to fund special statewide
16
promotional activities, and to fund promotional activities
17
that support an increased use of the State's parks or historic
18
sites. The Department shall require that any convention and
19
tourism bureau receiving a grant under this Section that
20
requires matching funds shall provide matching funds equal to
21
no less than 50% of the grant amount, except that: (1) in
22
Fiscal Years 2021 through 2024 only, the Department shall
23
require that any convention and tourism bureau receiving a
24
grant under this Section that requires matching funds shall
25
provide matching funds equal to no less than 25% of the grant
26
amount; (2) in Fiscal Year 2025, the Department shall require

HB4376
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that any convention and tourism bureau receiving a grant under
2
this Section that requires matching funds shall provide
3
matching funds equal to no less than 30% of the grant amount;
4
and
(3) in Fiscal Year 2026, the Department shall require that
5
any convention and tourism bureau receiving a grant under this
6
Section that requires matching funds shall provide matching
7
funds equal to no less than 40% of the grant amount
; and (4) in
8
Fiscal Year 2027 and thereafter, the Department shall require
9
that any convention and tourism bureau receiving a grant under
10
this Section that requires matching funds shall provide
11
matching funds equal to no less than 25% of the grant amount
.
12
During fiscal year 2013, the Department shall reserve
13
$2,000,000 of the available local tourism funds for
14
appropriation to the Historic Preservation Agency for the
15
operation of the Abraham Lincoln Presidential Library and
16
Museum and State historic sites.
17

To provide for the expeditious and timely implementation
18
of the changes made by Public Act 101-636, emergency rules to
19
implement the changes made by Public Act 101-636 may be
20
adopted by the Department subject to the provisions of Section
21
5-45 of the Illinois Administrative Procedure Act.
22
(Source: P.A. 102-16, eff. 6-17-21; 102-699, eff. 4-19-22;
23
103-8, eff. 6-7-23; 103-588, eff. 6-5-24.)

24

Section 10.
The Hotel Operators' Occupation Tax Act is
25
amended by changing Section 6 as follows:

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LRB104 16855 HLH 30265 b
1

(35 ILCS 145/6)

(from Ch. 120, par. 481b.36)
2

Sec. 6.
Returns; allocation of proceeds.
3

(a) Except as provided hereinafter in this Section, on or
4
before the last day of each calendar month, every person
5
engaged as a hotel operator in this State during the preceding
6
calendar month shall file a return with the Department,
7
stating:
8

1. the name of the operator;
9

2. his residence address and the address of his
10

principal place of business and the address of the
11

principal place of business (if that is a different
12

address) from which he engages in business as a hotel
13

operator in this State (including, if required by the
14

Department, the address of each hotel from which rental
15

receipts were received);
16

3. total amount of rental receipts received by him
17

during the preceding calendar month from engaging in
18

business as a hotel operator during such preceding
19

calendar month;
20

4. total amount of rental receipts received by him
21

during the preceding calendar month from renting, leasing
22

or letting rooms to permanent residents during such
23

preceding calendar month;
24

5. total amount of other exclusions from gross rental
25

receipts allowed by this Act;

HB4376
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1

6. gross rental receipts which were received by him
2

during the preceding calendar month and upon the basis of
3

which the tax is imposed;
4

7. the amount of tax due;
5

8. credit for any reimbursement of tax paid by a
6

re-renter of hotel rooms to hotel operators for rentals
7

purchased for re-rental, as provided in Section 3-3 of
8

this Act;
9

9. such other reasonable information as the Department
10

may require.
11

If the operator's average monthly tax liability to the
12
Department does not exceed $200, the Department may authorize
13
his returns to be filed on a quarter annual basis, with the
14
return for January, February and March of a given year being
15
due by April 30 of such year; with the return for April, May
16
and June of a given year being due by July 31 of such year;
17
with the return for July, August and September of a given year
18
being due by October 31 of such year, and with the return for
19
October, November and December of a given year being due by
20
January 31 of the following year.
21

If the operator's average monthly tax liability to the
22
Department does not exceed $50, the Department may authorize
23
his returns to be filed on an annual basis, with the return for
24
a given year being due by January 31 of the following year.
25

Such quarter annual and annual returns, as to form and
26
substance, shall be subject to the same requirements as

HB4376
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LRB104 16855 HLH 30265 b
1
monthly returns.
2

Notwithstanding any other provision in this Act concerning
3
the time within which an operator may file his return, in the
4
case of any operator who ceases to engage in a kind of business
5
which makes him responsible for filing returns under this Act,
6
such operator shall file a final return under this Act with the
7
Department not more than one month after discontinuing such
8
business.
9

Where the same person has more than one business
10
registered with the Department under separate registrations
11
under this Act, such person shall not file each return that is
12
due as a single return covering all such registered
13
businesses, but shall file separate returns for each such
14
registered business.
15

In his return, the operator shall determine the value of
16
any consideration other than money received by him in
17
connection with engaging in business as a hotel operator and
18
he shall include such value in his return. Such determination
19
shall be subject to review and revision by the Department in
20
the manner hereinafter provided for the correction of returns.
21

Where the operator is a corporation, the return filed on
22
behalf of such corporation shall be signed by the president,
23
vice-president, secretary or treasurer or by the properly
24
accredited agent of such corporation.
25

The person filing the return herein provided for shall, at
26
the time of filing such return, pay to the Department the

HB4376
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LRB104 16855 HLH 30265 b
1
amount of tax herein imposed. The operator filing the return
2
under this Section shall, at the time of filing such return,
3
pay to the Department the amount of tax imposed by this Act
4
less a discount of 2.1% or $25 per calendar year, whichever is
5
greater, which is allowed to reimburse the operator for the
6
expenses incurred in keeping records, preparing and filing
7
returns, remitting the tax and supplying data to the
8
Department on request.
9

If any payment provided for in this Section exceeds the
10
operator's liabilities under this Act, as shown on an original
11
return, the Department may authorize the operator to credit
12
such excess payment against liability subsequently to be
13
remitted to the Department under this Act, in accordance with
14
reasonable rules adopted by the Department. If the Department
15
subsequently determines that all or any part of the credit
16
taken was not actually due to the operator, the operator's
17
discount shall be reduced by an amount equal to the difference
18
between the discount as applied to the credit taken and that
19
actually due, and that operator shall be liable for penalties
20
and interest on such difference.
21

(b) Until July 1, 2024, the Department shall deposit the
22
total net revenue realized from the tax imposed under this Act
23
as provided in this subsection (b). Beginning on July 1, 2024,
24
the Department shall deposit the total net revenue realized
25
from the tax imposed under this Act as provided in subsection
26
(c).

HB4376
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LRB104 16855 HLH 30265 b
1

There shall be deposited into the Build Illinois Fund in
2
the State treasury for each State fiscal year 40% of the amount
3
of total net revenue from the tax imposed by subsection (a) of
4
Section 3. Of the remaining 60%: (i) $5,000,000 shall be
5
deposited into the Illinois Sports Facilities Fund and
6
credited to the Subsidy Account each fiscal year by making
7
monthly deposits in the amount of 1/8 of $5,000,000 plus
8
cumulative deficiencies in such deposits for prior months, and
9
(ii) an amount equal to the then applicable Advance Amount, as
10
defined in subsection (d), shall be deposited into the
11
Illinois Sports Facilities Fund and credited to the Advance
12
Account each fiscal year by making monthly deposits in the
13
amount of 1/8 of the then applicable Advance Amount plus any
14
cumulative deficiencies in such deposits for prior months.
15
(The deposits of the then applicable Advance Amount during
16
each fiscal year shall be treated as advances of funds to the
17
Illinois Sports Facilities Authority for its corporate
18
purposes to the extent paid to the Authority or its trustee and
19
shall be repaid into the General Revenue Fund in the State
20
treasury by the State Treasurer on behalf of the Authority
21
pursuant to Section 19 of the Illinois Sports Facilities
22
Authority Act, as amended. If in any fiscal year the full
23
amount of the then applicable Advance Amount is not repaid
24
into the General Revenue Fund, then the deficiency shall be
25
paid from the amount in the Local Government Distributive Fund
26
that would otherwise be allocated to the City of Chicago under

HB4376
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LRB104 16855 HLH 30265 b
1
the State Revenue Sharing Act.)
2

Of the remaining 60% of the amount of total net revenue
3
beginning on August 1, 2011 through June 30, 2023, from the tax
4
imposed by subsection (a) of Section 3 after all required
5
deposits into the Illinois Sports Facilities Fund, an amount
6
equal to 8% of the net revenue realized from this Act during
7
the preceding month shall be deposited as follows: 18% of such
8
amount shall be deposited into the Chicago Travel Industry
9
Promotion Fund for the purposes described in subsection (n) of
10
Section 5 of the Metropolitan Pier and Exposition Authority
11
Act and the remaining 82% of such amount shall be deposited
12
into the Local Tourism Fund each month for purposes authorized
13
by Section 605-705 of the Department of Commerce and Economic
14
Opportunity Law. Beginning on August 1, 2011 and through June
15
30, 2023, an amount equal to 4.5% of the net revenue realized
16
from this Act during the preceding month shall be deposited as
17
follows: 55% of such amount shall be deposited into the
18
Chicago Travel Industry Promotion Fund for the purposes
19
described in subsection (n) of Section 5 of the Metropolitan
20
Pier and Exposition Authority Act and the remaining 45% of
21
such amount deposited into the International Tourism Fund for
22
the purposes authorized in Section 605-707 of the Department
23
of Commerce and Economic Opportunity Law.
24

Beginning on July 1, 2023 and until July 1, 2024, of the
25
remaining 60% of the amount of total net revenue realized from
26
the tax imposed under subsection (a) of Section 3, after all

HB4376
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LRB104 16855 HLH 30265 b
1
required deposits into the Illinois Sports Facilities Fund:
2

(1) an amount equal to 8% of the net revenue realized
3

under this Act for the preceding month shall be deposited
4

as follows: 82% to the Local Tourism Fund and 18% to the
5

Chicago Travel Industry Promotion Fund; and
6

(2) an amount equal to 4.5% of the net revenue
7

realized under this Act for the preceding month shall be
8

deposited as follows: 55% to the Chicago Travel Industry
9

Promotion Fund and 45% to the International Tourism Fund.
10

After making all these deposits, any remaining net revenue
11
realized from the tax imposed under subsection (a) of Section
12
3 shall be deposited into the Tourism Promotion Fund in the
13
State treasury. All moneys received by the Department from the
14
additional tax imposed under subsection (b) of Section 3 shall
15
be deposited into the Build Illinois Fund in the State
16
treasury.
17

(c) Beginning on July 1, 2024, the total net revenue
18
realized from the tax imposed under this Act for the preceding
19
month shall be deposited each month as follows:
20

(1) 50% shall be deposited into the Build Illinois
21

Fund; and
22

(2) the remaining 50% shall be deposited in the
23

following order of priority:
24

(A) First:
25

(i) $5,000,000 shall be deposited into the
26

Illinois Sports Facilities Fund and credited to

HB4376
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LRB104 16855 HLH 30265 b
1

the Subsidy Account each fiscal year by making
2

monthly deposits in the amount of one-eighth of
3

$5,000,000 plus cumulative deficiencies in those
4

deposits for prior months; and
5

(ii) an amount equal to the then applicable
6

Advance Amount, as defined in subsection (d),
7

shall be deposited into the Illinois Sports
8

Facilities Fund and credited to the Advance
9

Account each fiscal year by making monthly
10

deposits in the amount of one-eighth of the then
11

applicable Advance Amount plus any cumulative
12

deficiencies in such deposits for prior months;
13

the deposits of the then applicable Advance Amount
14

during each fiscal year shall be treated as
15

advances of funds to the Illinois Sports
16

Facilities Authority for its corporate purposes to
17

the extent paid to the Illinois Sports Facilities
18

Authority or its trustee and shall be repaid
into
19

the General Revenue Fund in the State treasury
by
20

the State Treasurer on behalf of the Authority
21

pursuant to Section 19 of the Illinois Sports
22

Facilities Authority Act
as provided in item (iii)
23

of this paragraph (A)
; if, in any fiscal year, the
24

full amount of the Advance Amount is not repaid
25

into the General Revenue Fund, then the deficiency
26

shall be paid from the amount in the Local

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LRB104 16855 HLH 30265 b
1

Government Distributive Fund that would otherwise
2

be allocated to the City of Chicago under the
3

State Revenue Sharing Act; and
4

(iii) beginning on July 1, 2024 and until July
5

1, 2026, the amount repaid by the State Treasurer
6

on behalf of the Authority pursuant to Section 19
7

of the Illinois Sports Facilities Authority Act
8

shall be deposited into the General Revenue Fund;
9

beginning on July 1, 2026 and until July 1, 2027,
10

from the amount repaid by the State Treasurer on
11

behalf of the Authority pursuant to Section 19 of
12

the Illinois Sports Facilities Authority Act,
13

$82,291,800 shall be deposited into the General
14

Revenue Fund and all additional amounts repaid
15

shall be deposited into the Local Tourism Fund;
16

beginning on July 1, 2027, from the amount repaid
17

by the State Treasurer on behalf of the Authority
18

pursuant to Section 19 of the Illinois Sports
19

Facilities Authority Act, $82,291,800 shall be
20

deposited into the General Revenue Fund,
21

$4,375,000 shall be deposited into the Local
22

Tourism Fund, and all additional amounts repaid
23

shall be deposited as follows: 56% into the
24

Tourism Promotion Fund; 23% into the Local Tourism
25

Fund; 14% into the Chicago Travel Industry
26

Promotion Fund; and 7% into the International

HB4376
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LRB104 16855 HLH 30265 b
1

Tourism Fund; and

2

(B) after all required deposits into the Illinois
3

Sports Facilities Fund under paragraph (A) have been
4

made each month, the remainder shall be deposited as
5

follows:
6

(i) 56% into the Tourism Promotion Fund;
7

(ii) 23% into the Local Tourism Fund;
8

(iii) 14% into the Chicago Travel Industry
9

Promotion Fund; and
10

(iv) 7% into the International Tourism Fund.
11

(d) As used in subsections (b) and (c):
12

"Advance Amount" means, for fiscal year 2002, $22,179,000,
13
and for subsequent fiscal years through fiscal year 2033,
14
105.615% of the Advance Amount for the immediately preceding
15
fiscal year, rounded up to the nearest $1,000.
16

"Net revenue realized" means the revenue collected by the
17
State under this Act less the amount paid out as refunds to
18
taxpayers for overpayment of liability under this Act.
19

(e) The Department may, upon separate written notice to a
20
taxpayer, require the taxpayer to prepare and file with the
21
Department on a form prescribed by the Department within not
22
less than 60 days after receipt of the notice an annual
23
information return for the tax year specified in the notice.
24
Such annual return to the Department shall include a statement
25
of gross receipts as shown by the operator's last State income
26
tax return. If the total receipts of the business as reported

HB4376
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LRB104 16855 HLH 30265 b
1
in the State income tax return do not agree with the gross
2
receipts reported to the Department for the same period, the
3
operator shall attach to his annual information return a
4
schedule showing a reconciliation of the 2 amounts and the
5
reasons for the difference. The operator's annual information
6
return to the Department shall also disclose payroll
7
information of the operator's business during the year covered
8
by such return and any additional reasonable information which
9
the Department deems would be helpful in determining the
10
accuracy of the monthly, quarterly or annual tax returns by
11
such operator as hereinbefore provided for in this Section.
12

If the annual information return required by this Section
13
is not filed when and as required the taxpayer shall be liable
14
for a penalty in an amount determined in accordance with
15
Section 3-4 of the Uniform Penalty and Interest Act until such
16
return is filed as required, the penalty to be assessed and
17
collected in the same manner as any other penalty provided for
18
in this Act.
19

The chief executive officer, proprietor, owner or highest
20
ranking manager shall sign the annual return to certify the
21
accuracy of the information contained therein. Any person who
22
willfully signs the annual return containing false or
23
inaccurate information shall be guilty of perjury and punished
24
accordingly. The annual return form prescribed by the
25
Department shall include a warning that the person signing the
26
return may be liable for perjury.

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LRB104 16855 HLH 30265 b
1

The foregoing portion of this Section concerning the
2
filing of an annual information return shall not apply to an
3
operator who is not required to file an income tax return with
4
the United States Government.
5
(Source: P.A. 103-8, eff. 6-7-23; 103-592, eff. 7-1-24;
6
103-642, eff. 7-1-24; 104-417, eff. 8-15-25.)

7

Section 15.
The Illinois Sports Facilities Authority Act
8
is amended by changing Section 19 as follows:

9

(70 ILCS 3205/19)

(from Ch. 85, par. 6019)
10

Sec. 19.
Tax.
The Authority may impose an occupation tax
11
upon all hotel operators in the City of Chicago, as defined in
12
The Hotel Operators' Occupation Tax Act, at a rate not to
13
exceed 2% of the gross rental receipts from engaging in
14
business as a hotel operator within the City of Chicago,
15
excluding, however, from gross rental receipts, the proceeds
16
of such renting, leasing or letting of hotel rooms to
17
permanent residents of a hotel and proceeds from the tax
18
imposed under subsection (c) of Section 13 of the Metropolitan
19
Pier and Exposition Authority Act.
20

The tax imposed by the Authority pursuant to this Section
21
and all civil penalties that may be assessed as an incident
22
thereof shall be collected and enforced by the State
23
Department of Revenue. The certificate of registration which
24
is issued by the Department to a lessor under The Hotel

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1
Operators' Occupation Tax Act shall permit such registrant to
2
engage in a business which is taxable under any ordinance or
3
resolution enacted pursuant to this Section without
4
registering separately with the Department under such
5
ordinance or resolution or under this Section. The Department
6
shall have full power to administer and enforce this Section;
7
to collect all taxes and penalties due hereunder; to dispose
8
of taxes and penalties so collected in the manner provided in
9
this Section, and to determine all rights to credit memoranda,
10
arising on account of the erroneous payment of tax or penalty
11
hereunder. In the administration of, and compliance with, this
12
Section, the Department and persons who are subject to this
13
Section shall have the same rights, remedies, privileges,
14
immunities, powers and duties, and be subject to the same
15
conditions, restrictions, limitations, penalties and
16
definitions of terms, and employ the same modes of procedure,
17
as are prescribed in The Hotel Operators' Occupation Tax Act
18
(except where that Act is inconsistent herewith), as the same
19
is now or may hereafter be amended, as fully as if the
20
provisions contained in The Hotel Operators' Occupation Tax
21
Act were set forth herein.
22

Whenever the Department determines that a refund should be
23
made under this Section to a claimant instead of issuing a
24
credit memorandum, the Department shall notify the State
25
Comptroller, who shall cause the warrant to be drawn for the
26
amount specified, and to the person named, in such

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1
notification from the Department. Such refund shall be paid by
2
the State Treasurer out of the amounts held by the State
3
Treasurer as trustee for the Authority.
4

Persons subject to any tax imposed pursuant to authority
5
granted by this Section may reimburse themselves for their tax
6
liability for such tax by separately stating such tax as an
7
additional charge, which charge may be stated in combination,
8
in a single amount, with State tax imposed under The Hotel
9
Operators' Occupation Tax Act, the municipal tax imposed under
10
Section 8-3-13 of the Illinois Municipal Code, and the tax
11
imposed under Section 13 of the Metropolitan Pier and
12
Exposition Authority Act.
13

The Department shall forthwith pay over to the State
14
Treasurer, ex-officio, as trustee for the Authority, all taxes
15
and penalties collected hereunder for deposit in a trust fund
16
outside the State Treasury. On or before the 25th day of each
17
calendar month, the Department shall certify to the
18
Comptroller the amount to be paid to or on behalf of the
19
Authority from amounts collected hereunder by the Department,
20
and deposited into such trust fund during the second preceding
21
calendar month. The amount to be paid to or on behalf of the
22
Authority shall be the amount (not including credit memoranda)
23
collected hereunder during such second preceding calendar
24
month by the Department, less an amount equal to the amount of
25
refunds authorized during such second preceding calendar month
26
by the Department on behalf of the Authority, and less 4% of

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1
such balance, which sum shall be retained by the State
2
Treasurer to cover the costs incurred by the Department in
3
administering and enforcing the provisions of this Section, as
4
provided herein. Each such monthly certification by the
5
Department shall also certify to the Comptroller the amount to
6
be so retained by the State Treasurer for payment
as provided
7
in Section 6 of the Hotel Operators' Occupation Tax Act

into
8
the General Revenue Fund of the State Treasury
.
9

Each monthly certification by the Department shall
10
certify, of the amount paid to or on behalf of the Authority,
11
(i) the portion to be paid to the Authority, (ii) the portion
12
to be paid
into the General Revenue Fund of the State Treasury

13
on behalf of the Authority
as provided in Section 6 of the
14
Hotel Operators' Occupation Tax Act
as repayment of amounts
15
advanced to the Authority pursuant to appropriation from the
16
Illinois Sports Facilities Fund.
17

With respect to each State fiscal year, of the total
18
amount to be paid to or on behalf of the Authority, the
19
Department shall certify that payments shall first be made
20
directly to the Authority in an amount equal to any difference
21
between the annual amount certified by the Chairman of the
22
Authority pursuant to Section 8.25-4 of the State Finance Act
23
and the amount appropriated to the Authority from the Illinois
24
Sports Facilities Fund. Next, the Department shall certify
25
that payment shall be made
as provided in Section 6 of the
26
Hotel Operators' Occupation Tax Act

into the General Revenue

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1
Fund of the State Treasury
in an amount equal to the difference
2
between (i) the lesser of (x) the amount appropriated from the
3
Illinois Sports Facilities Fund to the Authority and (y) the
4
annual amount certified by the Chairman of the Authority
5
pursuant to Section 8.25-4 of the State Finance Act and (ii)
6
$10,000,000. The Department shall certify that all additional
7
amounts shall be paid to the Authority and used for its
8
corporate purposes.
9

Within 10 days after receipt, by the Comptroller, of the
10
Department's monthly certification of amounts to be paid to or
11
on behalf of the Authority and amounts to be paid into the
12
General Revenue Fund, the Comptroller shall cause the warrants
13
to be drawn for the respective amounts in accordance with the
14
directions contained in such certification.
15

Amounts collected by the Department and paid to the
16
Authority pursuant to this Section shall be used for the
17
corporate purposes of the Authority. On June 15, 1992 and on
18
each June 15 thereafter, the Authority shall repay to the
19
State Treasurer all amounts paid to it under this Section and
20
otherwise remaining available to the Authority after providing
21
for (i) payment of principal and interest on, and other
22
payments related to, its obligations issued or to be issued
23
under Section 13 of the Act, including any deposits required
24
to reserve funds created under any indenture or resolution
25
authorizing issuance of the obligations and payments to
26
providers of credit enhancement, (ii) payment of obligations

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1
under the provisions of any management agreement with respect
2
to a facility or facilities owned by the Authority or of any
3
assistance agreement with respect to any facility for which
4
financial assistance is provided under this Act, and payment
5
of other capital and operating expenses of the Authority,
6
including any deposits required to reserve funds created for
7
repair and replacement of capital assets and to meet the
8
obligations of the Authority under any management agreement or
9
assistance agreement. Amounts repaid by the Authority to the
10
State Treasurer hereunder shall be treated as repayment of
11
amounts deposited into the Illinois Sports Facilities Fund and
12
credited to the Subsidy Account and used for the corporate
13
purposes of the Authority. The State Treasurer shall deposit
14
$5,000,000 of the amount received into the General Revenue
15
Fund; thereafter, at the beginning of each fiscal year the
16
State Treasurer shall certify to the State Comptroller for all
17
prior fiscal years the cumulative amount of any deficiencies
18
in repayments to the City of Chicago of amounts in the Local
19
Government Distributive Fund that would otherwise have been
20
allocated to the City of Chicago under the State Revenue
21
Sharing Act but instead were paid into the General Revenue
22
Fund under Section 6 of the Hotel Operators' Occupation Tax
23
Act and that have not been reimbursed, and the Comptroller
24
shall, during the fiscal year at the beginning of which the
25
certification was made, cause warrants to be drawn from the
26
amount received for the repayment of that cumulative amount to

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1
the City of Chicago until that cumulative amount has been
2
fully reimbursed; thereafter, the State Treasurer shall
3
deposit the balance of the amount received into the trust fund
4
established outside the State Treasury under subsection (g) of
5
Section 13 of the Metropolitan Pier and Exposition Authority
6
Act.
7

Nothing in this Section shall be construed to authorize
8
the Authority to impose a tax upon the privilege of engaging in
9
any business which under the constitution of the United States
10
may not be made the subject of taxation by this State.
11

An ordinance or resolution imposing or discontinuing a tax
12
hereunder or effecting a change in the rate thereof shall be
13
effective on the first day of the second calendar month next
14
following the month in which the ordinance or resolution is
15
passed.
16

If the Authority levies a tax authorized by this Section
17
it shall transmit to the Department of Revenue not later than 5
18
days after the adoption of the ordinance or resolution a
19
certified copy of the ordinance or resolution imposing such
20
tax whereupon the Department of Revenue shall proceed to
21
administer and enforce this Section on behalf of the
22
Authority. Upon a change in rate of a tax levied hereunder, or
23
upon the discontinuance of the tax, the Authority shall not
24
later than 5 days after the effective date of the ordinance or
25
resolution discontinuing the tax or effecting a change in rate
26
transmit to the Department of Revenue a certified copy of the

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1
ordinance or resolution effecting such change or
2
discontinuance.
3
(Source: P.A. 103-592, eff. 7-1-24.)

4

Section 99.
Effective date.
This Act takes effect upon
5
becoming law.

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