(A) Definitions. For the purposes of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Belleville, Illinois.
GROSS RENTAL RECEIPTS. The total amount of consideration for renting or leasing self-service storage facilities, valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, including but not limited to, amounts charged for the making, servicing, or facilitating the renting or leasing of space for storage.
OCCUPANT. A person, his sublessee, successor, or assigns, entitled to the use of the space for storage at a self-service storage facility under a rental agreement, to the exclusion of others with the corporate limits of the city.
OWNER. The owner, operator, lessor, or sublessor of a self-service storage facility, his agent, or any other person authorized by him to manage the facility, or to receive rent from an occupant under a rental agreement.
PERSON. Any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.
PERSONAL PROPERTY. Movable property not affixed to land, and includes, but is not limited to, goods, merchandise, motor vehicles, watercraft, and household items.
RENTAL AGREEMENT. Any agreement or lease, written or oral, that establishes or modifies the terms, conditions, rules or any other provisions concerning the use and occupancy of a self-service storage facility.
SELF-SERVICE STORAGE FACILITY. Any real property designed and used for the purpose of renting or leasing individually divided spaces for storage to occupants to have access to such, for the purpose of storing personal property, and/or leased or rented personal property.
SELF-STORAGE. Any space for storage in a self-service storage facility rented for self-storage.
SPACE FOR STORAGE.
(a) The secure areas, such as rooms, units, lockers, compartments or containers, whether accessible from outside or from within a building, that are designated for the use of an occupant, where the occupant can store and retrieve property, including self-storage units, mini-storage units, and areas by any other name;
(b) Any parking lot, ramp, or parking garage for a vehicle, whether the vehicle is parked by the operator of the vehicle or by an attendant;
(c) Any aircraft parking area, ramp or hanger;
(d) Any boat slip, dock, or dry dock;
(e) Any recreational vehicle parking area or garage;
(f) Any other areas for storage or parking of tangible personal property.
STORAGE. The retaining or keeping of tangible personal property in the city for any purpose.
TAX. The City of Belleville, Illinois self-service storage facility accommodations tax.
(B) Tax imposed and borne by occupant.
(1) There is hereby levied and imposed, and shall accrue beginning on September 1, 2023, a tax, upon the privilege of renting or leasing self-storage in self-service storage facilities in the city, at a rate of 5% on the gross rental or leasing charge. This tax shall be in addition to any and all other taxes imposed.
(2) The ultimate incidence of and liability for payment of said tax shall be borne by the occupant of any such self-storage in a self-service storage facility. Nothing herein shall be construed to impose a tax upon the occupation of leasing or operating self-service storage facilities.
(3) Each owner of a self-service storage facility shall have the duty to collect the tax from each lessee and to pay it over to the city along with an account thereof on the tax reporting forms prescribed by the city.
(4) Every owner shall, on a monthly basis, file a return in a form prescribed by the City Treasurer. However, depending on the volume of the taxes an owner collects, the owner may be permitted by the City Treasurer to file on a quarterly, semi-annual, or annual basis in lieu of the prescribed monthly basis.
(5) The return and the tax shall be filed with the City Treasurer by the fifteenth day of the month following the month in which payment for the tax has been made.
(6) It shall be unlawful for any owner of a self-service storage facility accommodation to fail to cause said tax to be collected from the occupant of said self-service storage facility accommodations, file any tax return required by this chapter, or remit said tax to be paid over to the City Treasurer under the rules and regulations prescribed by the City Treasurer and as otherwise provided for in this section.
(C) Self-storage facility to secure tax from occupant.
(1) The tax herein levied shall be collected by the self-service storage facility owner from the occupant when collecting the price, charge, or rent to which it applies. Every occupant shall be given a bill, invoice, receipt, statement, or memorandum of the price, charge or rent payable upon which the tax shall be computed and paid to the City Treasurer, as trustee thereof for and on behalf of the city.
(2) (a) Any tax required to be collected by this section, and any tax in fact collected, shall constitute a debt owed to the city by the owner of any self-storage facility, provided that the owner shall be allowed credit for such tax related to any attempt to collect the tax which are written off as uncollectable, as provided within § 34.066 of this chapter.
(b) For example, the owner shall be allowed a credit for such taxes charged which are determined to be uncollectable due to nonpayment of rental charges. The acceptance of such credit, shall be determined by City Treasurer upon presentation by the owner of true and correct documentation, including an affidavit, validating such information; provided however, that if the charges under such accepted credit(s) are thereafter collected, the owner shall be obligated to remit the tax due on same.
(3) If the owner fails to collect the tax from the occupant, then the occupant shall be obligated to file a return and pay the tax directly to the city as provided within § 34.048(B).
(D) Exemptions.
(1) Occupants that have entered into a rental agreement prior to September 1, 2023, and that have pre-paid their rental fees and accounts under said pre-existing agreement, are exempt from the tax through the end of such pre-paid period paid and received by the owner prior to September 1, 2023. However, any new rental agreement, or renewal of an aforementioned pre-existing rental agreement after September 1, 2023, shall be subject to tax. If a rental agreement had been entered into between an owner and an occupant before September 1, 2023, but had not been pre-paid by the aforementioned effective date, the rental payments received after September 1, 2023 shall be subject to the tax. Agreements eligible for this exemption shall be reported and affirmed in the manner and format prescribed by the City Treasurer.
(2) Occupants that are a governmental body or non-profit organizations as defined under Internal Revenue Service Code (§§ 501 et seq.), including but not limited to bona fide religious, charitable, labor, business, fraternal, educational or veterans' organizations that operate without profit to their members.
(3) Owners that are a governmental body or non-profit as provided under division (D)(2) of this section are exempt from collecting and remitting the tax, provided that the self-service storage facility is both owned and operated by said owner. If the storage facility is operated by a third party, whether under a lease or other contractual arrangement, or held in any other manner whatsoever, it is not exempt from this tax.
(E) Records to be kept.
(1) Every owner of a self-service storage facility in the city as defined in this section shall register with the city in the manner and format prescribed by the City Treasurer.
(2) Each such owner shall have the duty to maintain complete and accurate books, records, and accounts showing the gross receipts for the lease of any self-service storage facility accommodations with the city and showing the prices, rents, or charges made or charged, and occupancies taxable under this self-service storage facilities accommodations tax. The City Treasurer shall, at all reasonable times, have full access to said books and records, as prescribed in § 34.067.
(F) Enforcement/license suspension/revocation.
(1) Any self-service storage facility that fails to timely pay all taxes due pursuant to this chapter shall be subject to penalties and interest as provided in § 34.070.
(2) The failure to comply with any obligation imposed by this section may be grounds for the suspension or revocation of any license or permit issued to the self-service storage facility, or with respect to the self-service storage facility, including application(s) for any license or permit requested but not yet issued.
(G) Credits and refunds. Any credit and/or refund issued pursuant to this section shall be subject to the provisions of § 34.066.
(H) Penalty. Any and all penalties assessed pursuant to this section shall be in accordance with and subject to § 34.999.
(Ord. 9165-2023, passed 6-20-2023)