A. Definitions: For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning:
HOTEL: Any building or buildings in which the public may, for rent, obtain living quarters, sleeping or housekeeping accommodations. The term includes inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses.
HOTEL ROOM: A room within a structure offered for rental on a daily basis and containing facilities for sleeping.
MOTEL: See definition of Hotel.
MOTEL ROOM: See definition of Hotel Room.
OWNER: Any person having an ownership interest in or conducting the operation of a hotel or motel, or receiving the consideration for the rental of such hotel or motel room.
PERMANENT RESIDENT: Any person who occupies or has rented any hotel or motel room for at least thirty (30) consecutive days.
RESIDENT EMPLOYEE: Any person who works and lives in the same hotel or motel. (1976 Code § 115.040)
B. Tax Imposed; Payment And Collection:
1. Tax Imposed; Exemptions: A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting a hotel or motel room within the village, at a rate of five percent (5%) of the room rental rate (not including taxes or other nonroom rental charges added to the hotel or motel bill) for each hotel or motel room rented for every twenty four (24) hour period or any fraction thereof. The tax hereby imposed shall not apply to permanent residents or resident employees. (1976 Code §§ 115.041, 115.044)
2. Incidence Of Tax: The ultimate incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, such person hereinafter referred to as rentor.
3. Payment Of Tax: The tax herein levied 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 rentor of the hotel or motel room and to pay the tax over to the village treasurer under the procedures prescribed by the village treasurer, or as otherwise provided in this section.
4. Collection: Every person required to collect the tax levied by this section shall secure the tax from the rentor at the time he collects the rental payment for the hotel or motel room. The amount due under the tax provided in this section shall be stated separately upon the invoice, receipt or other statement or memorandum given to the rentor at the time of payment. (1976 Code § 115.041)
C. Books And Records; Inspections; Contents:
1. The village treasurer, or any person certified by him as his deputy or representative, may enter the premises of any hotel or motel for inspection of books and records in order to effectuate the proper administration of this section and to assure the enforcement of the collection of the tax imposed.
2. No person shall prevent, hinder or interfere with the village treasurer or his duly authorized deputy or representative in the discharge of his duties under this section.
3. It shall be the duty of every owner to keep accurate and complete books and records, to which the village treasurer or his duly authorized deputy or representative shall at all times have full access, which records shall include a daily sheet showing:
a. The number of hotel or motel rooms rented during the twenty four (24) hour period, including multiple rental of the same hotel or motel room where such shall occur; and
b. The actual hotel or motel receipts collected for the date in question. (1976 Code § 115.042)
D. Filing Reports, Payments:
1. Quarterly Reporting:
a. The owner or owners of each hotel or motel room within the village shall file quarterly tax returns showing tax receipts received with respect to each hotel or motel room during each three (3) month quarterly reporting period. The beginning date for the reporting quarters shall be the January 1, April 1, July 1 and October 1 of each year. The returns shall be due on or before the fifteenth day of the calendar month next following the end of the quarterly filing period. All returns shall be for full calendar quarters as provided herein.
b. In addition, the owner of each hotel or motel within the village that has collected ten thousand dollars ($10,000.00) or more of the tax herein imposed and levied during its fiscal year shall provide the village treasurer with a statement from an independent auditor within ninety (90) days following the end of such hotel's or motel's fiscal year, showing the amount of this tax which was due, collected and paid to the village during the fiscal year.
2. Transmittal Of Tax: The tax shall be due on the day the quarterly return is due as provided herein. At the time of filing such returns, the owner shall pay to the village treasurer all taxes, interest and penalties, if any, due for the period to which the return applies; provided, however, the establishment making the quarterly return may retain an amount of money equal to three percent (3%) of the tax due as compensation for services rendered in the collection and payment of such tax.
3. Delinquency: Any owner who for the preceding quarterly period has failed to file a proper return or to pay the proper amount of tax to the village treasurer, may be required by the village treasurer, in his discretion, to file subsequent returns and pay the tax herein imposed on a monthly basis, in which case payments of the tax shall be made to the village treasurer on or before the fifteenth day of the month next following the month for which the tax was due.
E. Confidentiality Of Information: Except as provided in this section, all information received by the village clerk from returns filed under this section, or from any investigation conducted under the provisions of this section, shall be confidential, except for official purposes with the accounts and finances department or pursuant to official procedures for collection of any state tax or enforcement of any civil or criminal penalty or sanction imposed by this section. Nothing contained in this section shall prevent the village clerk from publishing or making available to the public the names and addresses of persons filing returns under this section and the number of rooms covered in the return, or from publishing or making available reasonable statistics concerning the operation of the tax wherein the contents of returns are grouped into aggregates in such a way that the information contained in any individual return shall not be disclosed. The village clerk may make available to the secretary of the treasury of the United States, or a proper official of the state, or a delegate of any other state imposing a tax upon a motel or hotel room, for exclusively official purposes, information received by the village clerk in the administration of this section. (1976 Code § 115.043)
F. Acts Of Agents Or Employees: Every act or omission of whatsoever nature constituting a violation of any of the provisions of this section, by any officer, director, manager or other agent or employee of an owner, shall be deemed and held to be the act of such owner, and the owner shall be liable and punishable in the same manner as if the act or omission had been done or omitted by the owner personally. (1976 Code § 115.045)
G. Penalties:
1. If for any reason any tax is not paid when due, a penalty, at the rate of one percent (1%) per thirty (30) day period, or any portion thereof, shall be added and collected. (1976 Code § 115.046)
2. Any owner or person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with any of the provisions of this section shall be punished, upon conviction thereof, as provided in the general penalty in section 1-3-1 of this code. A separate and distinct offense shall he deemed committed each day upon which the violation shall continue. (1976 Code § 115.046; amd. 2003 Code)
H. Disposition Of Tax Proceeds:
1. The amounts collected by the village pursuant to this section shall be expended by the village solely to tourism and conventions within the village, or otherwise to nonresident overnight visitors to the village.
2. No funds received pursuant to this section shall be used to advertise for or otherwise promote new competition in the hotel business. (1976 Code § 115.047)