SB1746 Summary

• Jo Daviess County corporate authorities may impose an additional hotel tax of up to 1% on gross rental receipts from hotels, motels, and resorts upon approval by county referendum.

• Tax referendum may be initiated either by a petition signed by electors equal to at least 10% of votes cast for Governor in the preceding gubernatorial election, or by county board ordinance.

• Tax does not apply to receipts from permanent residents of hotels, motels, or resorts, or to facilities located within municipalities that already impose a hotel tax.

• Revenue from the additional tax must be used exclusively for infrastructure supporting tourism and conventions, and emergency services supporting tourism and conventions within the county.

• Act takes effect immediately upon becoming law.