CHAPTER 10
HOTEL OPERATORS' OCCUPATION TAX

SECTION:

3-10-1: Imposed

3-10-2: Definitions

3-10-3: Constituting Separate Charge

3-10-4: Exemptions

3-10-5: Use Of Proceeds

3-10-6: Books And Records

3-10-7: Registration

3-10-8: Tax Returns

3-10-9: Payment

3-10-10: Interest And Penalties

3-10-11: Penalties For Late Filing

3-10-12: Compliance

3-10-13: Audits

3-10-14: Violations

3-10-15: Lien Imposed

3-10-16: Partial Invalidity

3-10-1: IMPOSED:

The city hereby adopts the provisions of section 8-3-14 of the Illinois municipal code 1 , as amended, and imposes 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 three and one-fourth percent (3.25%) of the gross rental receipts from such renting, leasing or letting; excluding, however, from gross rental receipts, the proceeds of such renting, leasing or letting to permanent residents of each hotel, said tax to be administered and collected in accordance with the following sections. (Ord. 776, 3-15-1999)

 

Notes

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

3-10-2: DEFINITIONS:

All terms used in this chapter shall have the meanings as defined in the hotel operators' occupation tax act, 35 Illinois Compiled Statutes 145/1 et seq., as amended, and 65 Illinois Compiled Statutes 5/8-3-14, as applicable, and as same shall be in force and effect from time to time. (Ord. 776, 3-15-1999)

3-10-3: CONSTITUTING SEPARATE CHARGE:

Those persons subject to the tax imposed by this chapter may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with the state tax imposed under the hotel operators' occupation tax act heretofore cited. (Ord. 776, 3-15-1999)