(A) Definition. For the purpose of this section, a HOTEL is defined to include any buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations. This term includes motels, tourist homes or courts, lodging houses, rooming houses and apartment houses as defined in ILCS Ch. 35, Act 145, § 2.
(B) Hotel tax. A tax shall be levied and imposed upon the use and privilege of renting, leasing or letting of rooms in a hotel as defined by this section, in the village at the rate of 5% of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of and liability for payment of the tax shall be borne by the user, lessee or tenant of said rooms. The tax levied shall be in addition to any and all other taxes.
(C) Payment and collection. The owner and operator of each hotel and the person to whom the license to operate said hotel shall have been issued by the village, shall bear jointly and severally, the duty to collect the tax from each user, lessee or tenant of rooms in such hotel or motel. Every person required to collect the tax levied by this section shall secure said tax from the user, lessee or tenant of a room or rooms at the time that he or she collects the price, charge or rent to which it applies.
(D) Administration and enforcement. The Village Treasurer is hereby designated as the administration and enforcement officer of the tax hereby imposed on behalf of the village. It shall be the responsibility and duty of the Village Treasurer to collect all amounts due to the village from the owners, operators and licensees of hotels in the village. A sworn quarterly hotel and motel occupancy tax return shall be filed by each owner, operator or licensee of each hotel in the village with the Village Treasurer, on forms prescribed by him or her, showing all receipts from each renting, leasing or letter of rooms during the preceding quarter. The dates upon which said quarterly returns are to be filed shall be provided by rules and regulations promulgated by the Village Treasurer.
(Ord. 08-37, passed 7-7-2008)