A. Hotel And Motel Tax:
1. Definitions: For the purpose of this section, whenever any of the following words, terms, or definitions are used herein, they shall have the meanings ascribed to them in this section:
HOTEL OR MOTEL ROOM: A room within a structure offered for rental on a daily basis and containing facilities for sleeping. One room offered for rental with or without an adjoining bath shall be considered as a single hotel or motel room. The number of hotel or motel rooms within a suite shall be computed on the basis of those rooms utilized for the purpose of sleeping.
OWNER: Any person having an ownership interest in or conducting the operation of a hotel or motel room or receiving the considerations for the rental of such hotel or motel room.
PERSON: Any natural person; trustee; court-appointed representative; syndicate; association; partnership; firm; club; company; corporation; business trust; institution; agency; government corporation; Municipal corporation, district, or other political subdivision; contractor; supplier; vendor; vendor operator; user or owner; or any officers, agents, employees, or other representatives of any of the above, acting either for himself or for any other person in any capacity; or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural is included in any circumstances.
2. Tax Imposed:
a. There is hereby levied and imposed a tax of five percent (5%) of the rent charged for the privilege of renting and use of a hotel or motel room within the Village for each twenty four (24) hour period or any portion thereof for which a daily room charge is made. The previously described Hotel and Motel Tax shall not be levied and imposed upon anyone who rents a room for more than thirty (30) consecutive days or to a person who works and lives in the same hotel or motel.
b. The ultimate incidence of any liability for payment of such tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room (such person hereafter referred to as "renter").
c. The tax herein shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure the tax from the renter of the hotel or motel room and to pay over to the Clerk of the Village the tax under procedures prescribed by the Mayor, or as otherwise provided in this section.
d. Every person required to collect the tax levied by this section shall secure said tax from the renter at the time he collects the rental payment for the hotel room.
3. Books And Records:
a. The Mayor or designated Financial Officer may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this section, and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with the Mayor or designated Finance Director in the discharge of his/her duties in the performance of this section. It shall be the duty of every owner to keep accurate and complete books and records to which the Clerk shall at all times have full access, which records shall include a daily sheet showing:
(1) The number of hotel or motel rooms rented during the twenty four (24) hour period, including multiple rentals of the same hotel or motel room where such shall occur; and
(2) The actual Hotel or Motel Tax receipts collection for the date in question.
4. Transmittal Of Tax Review:
a. Commencing on January 1, 2017, the owner or owners of each hotel or motel room within the Village shall file tax returns showing tax receipts and will file tax monies collected with respect to each hotel and motel room during each quarter commencing on or after January 1, 2017.
This section authorizes the owners to file the return on a quarterly basis, with the return for January, February, and March of a given year being due on or before April 30 of such year; with the return for April, May and June of a given year being due on or before July 31 of such year; with the return for July, August and September of a given year being due on or before October 31 of such year; and the return for October, November and December of a given year being due on or before January 31 of the following year.
b. If for any reason any tax period is not paid when due, a penalty at the rate of one and one-half percent (1.5%) per thirty (30) day period, or portion thereof, from the date of delinquency shall be added and collected.
5. Collection: Whenever any person fails to pay any tax as herein provided, the Village Attorney, upon the request of the Mayor or designated Finance Director, shall bring or cause to be brought an action to enforce the payment of the tax on behalf of the Village in any court of competent jurisdiction.
6. Penalties:
a. Any person found guilty of failing to pay, collect, report, or transmit the Hotel or Motel Tax to the Clerk in accordance with the terms of this section shall, except when otherwise specifically provided, be guilty of an offense, and upon the first conviction therefor within a two (2) year calendar period be punished by a fine of not less than two hundred dollars ($200.00) not more than two hundred ninety nine dollars ($299.00) and upon the second and third convictions therefor within the same period be punished by a fine of not less than three hundred dollars ($300.00) nor more than five hundred dollars ($500.00).
b. Repeated offenses of this section in excess of three (3) within any two (2) calendar years shall constitute misdemeanors and upon conviction therefor shall be punished by a fine of not more than five hundred dollars ($500.00), incarceration in a place other than a penitentiary for a term not to exceed thirty (30) days, or both.
c. A separate and distinct offense shall be regarded as committed each day upon which the person shall continue any violation of this section, or permit any such violation to exist after notification thereof. (Ord. 369, 10-13-2016)