Funds by Fund Number with Statutory Language
Statutory Language:
The Autism Research Fund is created as a special fund in the State treasury. From appropriations to the Department from the
Fund, the Department must make grants to public or private entities in Illinois for the purpose of funding research
concerning the disorder of autism. For purposes of this Section, the term "research" includes, without limitation,
expenditures to develop and advance the understanding, techniques, and modalities effective in the detection, prevention,
screening, and treatment of autism and may include clinical trials. No more than 20% of the grant funds may be used for
institutional overhead costs, indirect costs, other organizational levies, or costs of community-based support services.
entities to fund autism research.
Fund Number 0229 Sports Facilities Tax Trust Fund
Chapter 0070 Act 3205 Section 19
Fund Group: State Trust Fund Total Revenue FY05: $26,556,513
Total Revenue FY06: $30,409,587
Fund Type: Non-Appropriated
Administering Agency: Illinois Sports Facilities Authority
Statutory Language:
The Authority may impose an occupation tax upon all persons engaged in the City of Chicago in the business of renting,
leasing or letting rooms in a hotel, as defined in The Hotel Operators' Occupation Tax Act, at a rate not to exceed 2% of the
gross rental receipts from the renting, leasing or letting of hotel rooms located within the City of Chicago, excluding,
however, from gross rental receipts, the proceeds of such renting, leasing or letting to permanent residents of that hotel and
proceeds from the tax imposed under subsection (c) of Section 13 of the Metropolitan Pier and Exposition Authority Act.
The tax imposed by the Authority pursuant to this Section and all civil penalties that may be assessed as an incident thereof
shall be collected and enforced by the State Department of Revenue. The certificate of registration which is issued by the
Department to a lessor under The Hotel Operators' Occupation Tax Act shall permit such registrant to engage in a business
which is taxable under any ordinance or resolution enacted pursuant to this Section without registering separately with the
Department under such ordinance or resolution or under this Section. The Department shall have full power to administer
and enforce this Section; to collect all taxes and penalties due hereunder; to dispose of taxes and penalties so collected in the
manner provided in this Section, and to determine all rights to credit memoranda, arising on account of the erroneous
payment of tax or penalty hereunder. In the administration of, and compliance with, this Section, the Department and persons
who are subject to this Section shall have the same rights, remedies, privileges, immunities, powers and duties, and be
subject to the same conditions, restrictions, limitations, penalties and definitions of terms, and employ the same modes of
procedure, as are prescribed in The Hotel Operators' Occupation Tax Act (except where that Act is inconsistent herewith), as
the same is now or may hereafter be amended, as fully as if the provisions contained in The Hotel Operators' Occupation Tax
Act were set forth herein.
Whenever the Department determines that a refund should be made under this Section to a claimant instead of issuing a
credit memorandum, the Department shall notify the State Comptroller, who shall cause the warrant to be drawn for the
amount specified, and to the person named, in such notification from the Department. Such refund shall be paid by the State
Treasurer out of the amounts held by the State Treasurer as trustee for the Authority.
Persons subject to any tax imposed pursuant to authority granted by this Section may reimburse themselves for their tax
liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination, in a
single amount, with State tax imposed under The Hotel Operators' Occupation Tax Act, the municipal tax imposed under
Section 8‑3‑13 of the Illinois Municipal Code, and the tax imposed under Section 13 of the Metropolitan Pier and
Exposition Authority Act.
The Department shall forthwith pay over to the State Treasurer, ex‑officio, as trustee for the Authority, all taxes and
Fund Purpose: The purpose of this Fund is to record The Illinois Sports Facilities Authority's occupation tax on hotel
operator's in Chicago.
Funds by Fund Number with Statutory Language Page 148
