{"data":{"id":"us-il/65-ilcs-5-8-3-14d","jurisdiction":"us-il","citation":"65 ILCS 5/8-3-14d","heading":"Municipal hotel operators' occupation and use tax reporting.","body":"(a) The corporate authorities of a municipality that imposes a tax under Section 8-3-14, Section 8-3-14a, Section 8-3-14b, or Section 8-3-14c of this Act shall prepare an annual report on (i) the estimated and actual collections of the tax, (ii) the estimated and actual expenditures of the proceeds of the tax, and (iii) a financial accounting and narrative of how the expenditures of the tax have supported increased overnight hotel room stays, conventions, group travel, meetings and visitor spending within that municipality.\n(b) The annual reports required by this Section shall be made publicly available by publication in a local newspaper of general circulation in the municipality or by publication on the municipality's Internet website. Annual reports published online must be maintained on the municipality's website for a period of not less than 5 years.\n(c) For Fiscal Year 2028 and each fiscal year thereafter, municipalities shall transmit the report required pursuant to this Section to the State Comptroller annually in a manner and format prescribed by the State Comptroller. The State Comptroller must post on the State Comptroller's official website the information submitted by a municipality pursuant to this Section. The information must be posted no later than 45 days after the State Comptroller receives the information from the municipality. The State Comptroller must also post a list of the municipalities not in compliance with the reporting requirements of this Section.","path":["CHAPTER 65 MUNICIPALITIES","Illinois Municipal Code."],"source_url":"https://www.ilga.gov/legislation/ILCS/details?ActID=802\u0026ChapterID=14\u0026ChapAct=FullText\u0026Print=True","current_through":"at least Public Act 104-790","vintage":"","retrieved_at":"2026-09-15T04:46:23Z","sha256":"65625cde1ba7c883674fa876cc9c53bf2d22a35f06df08420122b33f3d5046d8","source_id":"us-il","stale":false,"prev":"us-il/65-ilcs-5-8-3-14c","next":"us-il/65-ilcs-5-8-3-15"},"notice":"GroundRules: Original legal text. Not legal advice."}