(A) The ultimate incidents of and liability for payment of the tax levied herein is upon the person engaged in the business of leasing, renting or letting such rooms. Such hotel owners and operators may reimburse themselves for their tax liability for this tax by separately stating such tax as an additional charge to the lessee or renter, which charge may be stated in combination as a single amount, with the state tax imposed under "the hotel operator's occupation tax" 1 .
(B) Except as otherwise provided in this chapter, on or before the last day of each calendar month, every person engaged in the business of renting, leasing or letting rooms in a hotel within the city during the preceding calendar month shall file a return with the treasurer, on forms to be supplied by the treasurer, stating:
1. The name of the operator and of the hotel;
2. His residence address and the address of the principal place of business from which he engages in the business of renting, leasing or letting rooms in a hotel in the city;
3. Total amount of rental receipts received by him during the preceding calendar month from the renting, leasing or letting rooms during such preceding calendar month;
4. Total amount of rental receipts received by him during the preceding calendar month from renting, leasing or letting rooms to permanent residents during the preceding calendar month;
5. Total amount of other exclusions from gross rental receipts as allowed by this chapter;
6. Gross rental receipts which were received by him during the preceding calendar month and upon the basis of which the tax is imposed;
7. The amount of tax due;
8. The amount of penalty due, if any;
9. Such other reasonable information as may from time to time be required by the treasurer.
The person subject to tax shall also remit to the treasurer with the return the amount of tax and penalties, if any, due as shown by such return along with a copy of the return filed with the state for such period.
(C) Any person engaged in the business of renting, leasing or letting of hotel rooms shall maintain complete and accurate books and records, including a daily sheet showing the gross receipts for the hotel rentals for the day reported.
(D) For the purposes of enforcing and administering this chapter, the treasurer or such agents as are designated by the treasurer shall, after providing reasonable notice, have access during normal business hours to the books and records of persons and businesses subject to this chapter. The treasurer or such agents as are designated by the treasurer shall at least annually inspect such books and records and shall file a written report of his or her findings with the city council no later than April 1 of each year. (Ord. 1767, 9-16-2003)
Notes
| 1 | 1. 35 ILCS 145/1 et seq., as amended. |