Funds by Fund Number with Statutory Language
letting rooms in a hotel, as defined in the Hotel Operators' Occupation Tax Act, at a rate of 2.5% of the gross rental receipts
from the renting, leasing, or letting of hotel rooms within the City of Chicago, excluding, however, from gross rental receipts
the proceeds of renting, leasing, or letting to permanent residents of a hotel, as defined in that Act. Gross rental receipts shall
not include charges that are added on account of the liability arising from any tax imposed by the State or any governmental
agency on the occupation of renting, leasing, or letting rooms in a hotel.
The tax imposed by the Authority under this subsection and all civil penalties that may be assessed as an incident to that tax
shall be collected and enforced by the Illinois Department of Revenue. The certificate of registration that is issued by the
Department to a lessor under the Hotel Operators' Occupation Tax Act shall permit that registrant to engage in a business
that is taxable under any ordinance enacted under this subsection without registering separately with the Department under
that ordinance or under this subsection. The Department shall have full power to administer and enforce this subsection, to
collect all taxes and penalties due under this subsection, to dispose of taxes and penalties so collected in the manner provided
in this subsection, and to determine all rights to credit memoranda arising on account of the erroneous payment of tax or
penalty under this subsection. In the administration of and compliance with this subsection, the Department and persons who
are subject to this subsection shall have the same rights, remedies, privileges, immunities, powers, and duties, shall be
subject to the same conditions, restrictions, limitations, penalties, and definitions of terms, and shall employ the same modes
of procedure as are prescribed in the Hotel Operators' Occupation Tax Act (except where that Act is inconsistent with this
subsection), as fully as if the provisions contained in the Hotel Operators' Occupation Tax Act were set out in this
subsection.
Whenever the Department determines that a refund should be made under this subsection to a claimant instead of issuing a
credit memorandum, the Department shall notify the State Comptroller, who shall cause a warrant to be drawn for the
amount specified and to the person named in the notification from the Department. The refund shall be paid by the State
Treasurer out of the Metropolitan Pier and Exposition Authority trust fund held by the State Treasurer as trustee for the
Authority.
Persons subject to any tax imposed under the authority granted in this subsection may reimburse themselves for their tax
liability for that tax by separately stating that tax as an additional charge, which charge may be stated in combination, in a
single amount, with State taxes 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 19 of the Illinois Sports Facilities
Authority Act.
The person filing the return shall, at the time of filing the return, pay to the Department the amount of tax, less a discount of
2.1% or $25 per calendar year, whichever is greater, which is allowed to reimburse the operator for the expenses incurred in
keeping records, preparing and filing returns, remitting the tax, and supplying data to the Department on request.
The Department shall forthwith pay over to the State Treasurer, ex officio, as trustee for the Authority, all taxes and penalties
collected under this subsection for deposit into a trust fund held outside the State Treasury. On or before the 25th day of each
calendar month, the Department shall certify to the Comptroller the amounts to be paid under subsection (g) of this Section,
which shall be the amounts (not including credit memoranda) collected under this subsection during the second preceding
calendar month by the Department, less any amounts determined by the Department to be necessary for payment of refunds.
Within 10 days after receipt by the Comptroller of the Department's certification, the Comptroller shall cause the orders to be
drawn for such amounts, and the Treasurer shall administer those amounts as required in subsection (g).
A certified copy of any ordinance imposing or discontinuing a tax under this subsection or effecting a change in the rate of
that tax shall be filed with the Illinois Department of Revenue, whereupon the Department shall proceed to administer and
enforce this subsection on behalf of the Authority as of the first day of the third calendar month following the date of filing.
(d) By ordinance the Authority shall, as soon as practicable after the effective date of this amendatory Act of 1991, impose a
tax upon all persons engaged in the business of renting automobiles in the metropolitan area at the rate of 6% of the gross
receipts from that business, except that no tax shall be imposed on the business of renting automobiles for use as taxicabs or
in livery service. The tax imposed under this subsection and all civil penalties that may be assessed as an incident to that tax
shall be collected and enforced by the Illinois Department of Revenue. The certificate of registration issued by the
Department to a retailer under the Retailers' Occupation Tax Act or under the Automobile Renting Occupation and Use Tax
Act shall permit that person to engage in a business that is taxable under any ordinance enacted under this subsection without
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