CHAPTER 23
HOTEL/MOTEL TAX

SECTION:

3-23-1: Purpose And Authorization

3-23-2: Definitions

3-23-3: Tax Imposed

3-23-4: Exemptions

3-23-5: Collection And Payment Of Tax

3-23-6: Penalties

3-23-7: Use Of Proceeds From Tax

3-23-8: Violations

3-23-9: Lien Imposed

3-23-10: Partial Invalidity

3-23-1: PURPOSE AND AUTHORIZATION:

The purpose of this chapter is to generate revenue to be placed in a fund to generate tourism through the promotion of lodging, restaurants, attractions, conventions, expositions and theatrical, sport, cultural and other similar activities. This tax is authorized by section 8-3-14 of the Illinois municipal code 1 . (Ord. 1767, 9-16-2003)

 

Notes

1	1. 65 ILCS 5/8-3-14.

3-23-2: DEFINITIONS:

All terms used in this chapter shall have the meanings as defined in the hotel operators' occupational tax act 1 and in the Illinois municipal code 2 as applicable, and the same shall be in force and effect, and amended from time to time. (Ord. 1767, 9-16-2003)

 

Notes

1	2. 35 ILCS 145/1 et seq., as amended.
2	3. 65 ILCS 5/8-3-14.

3-23-3: TAX IMPOSED:

There is hereby levied and imposed a tax upon all persons engaged within the city in the business of renting, leasing or letting rooms in a hotel, as defined in the hotel operators' occupation tax act, 35 Illinois Compiled Statutes 145/1 et seq., at the rate of five percent (5%) of the gross rental receipts from such renting, leasing or letting, said tax to be administered and collected, beginning November 1, 2003, in accordance with the following sections. (Ord. 1767, 9-16-2003)