MUNI CD-HOTEL TAX-DUPAGE

104th Regular Session Introduced by Seth Lewis

The bill changes how hotel occupancy taxes are imposed and allocated in specified DuPage County municipalities to fund local government operations and projects.

Rule 3-9(a) / Re-referred to Assignments

Summary of SB 3625 (Session 104th, Illinois) – MUNI CD-HOTEL TAX-DUPAGE

Purpose and intent

The bill addresses local government finance related to hotel occupancy taxes within municipal (MUNI) and combined hotel tax districts, with a focus on DuPage County.

It aims to modify how hotel/motel tax revenues are imposed, allocated, or administered in certain municipal contexts to support local government operations or projects (specific policy aims depend on the bill’s text, typically revenue generation for municipal services, convention facilities, or tourism-related activities).

Key provisions and changes

Taxation framework: Proposes changes to the imposition or rate structure of hotel/motel occupancy taxes within designated municipalities or districts.

Allocation and distribution: Establishes how collected hotel taxes should be distributed between local units of government, special districts, or fund accounts (e.g., municipal budgets, tourism promotion funds, capital projects).

Jurisdictional scope: Applies to DuPage County municipalities or districts within the session’s stated jurisdiction; may specify certain cities or areas where the changes take effect.

Compliance and administration: Includes provisions on reporting, auditing, and enforcement to ensure proper collection and remittance of hotel taxes.

Effective date: Specifies when the changes would take effect (e.g., upon becoming law, or a stated future date) and any transitional provisions for existing agreements or allocations.

Who would be affected

Hotels, motels, and other lodging establishments within the affected municipalities or districts in DuPage County.

Municipalities, special districts, and local government bodies that rely on hotel tax revenue for operations, tourism promotion, or capital projects.

Taxpayers and visitors paying the occupancy tax, with potential changes in the rate, applicability, or administration.

Procedural and timeline aspects

Legislative process: As SB 3625, it would move through the Illinois General Assembly with committee considerations, potential amendments, and votes before being sent to the governor for signature.

Implementation timeline: The bill would specify an effective date for any new or revised tax provisions, along with any phased implementation or sunset clauses if applicable.

Transitional provisions: May include guidelines for existing tax collections, audits, and fund allocations during the transition period.

Notes

The summary reflects typical features of hotel/municipal tax bills and the title indicates a focus on MUNI CD-HOTEL TAX in DuPage, but exact detail (rates, eligible uses, and precise affected jurisdictions) depends on the text of SB 3625. For precise provisions, consult the bill’s current fiscal note and the latest engrossed/engrossed version from the Illinois General Assembly.