A. Tax Imposed; Liability: A tax is hereby levied and imposed upon all persons engaged in the business of renting, leasing or letting of rooms in a hotel or motel in the Village or making, booking, facilitating or servicing the leasing or renting of rooms in a hotel or motel in the Village at a rate of six percent (6%) of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of any liability for payment of said tax shall be borne by the user, lessee or tenant of said rooms. The tax herein levied shall be in addition to any and all other taxes imposed by the Village, or by any Municipal corporation, or political subdivision thereof.
B. Collection Of Tax: The owner and operator of each hotel and/or motel and the person to whom the license to operate said hotel or motel shall have been issued by the Village, and any other persons, entities or online travel companies engaged in the business of renting, leasing, or letting rooms in a hotel or motel or making, booking, facilitating, or servicing the leasing or renting of rooms in a hotel or motel 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 hereunder shall secure said tax from the user, lessee, or tenant of a room or rooms at the time he collects the price, charge or rent to which it applies.
C. Tax Return: A sworn monthly Hotel and Motel Use Tax return shall be filed by each owner, operator or licensee, or by any other persons, entities or online travel companies engaged in the business of renting, leasing, or letting rooms in a hotel or motel or making, booking, facilitating, or servicing the leasing or renting of rooms in a hotel or motel with the Director of Finance on forms prescribed by him showing all receipts from each renting, leasing, or letting of rooms during said month. The dates upon which said monthly returns are to be filed shall be provided by direction of the Director of Finance.
Each return shall be accompanied by payment to the Village of all taxes due and owing for the month covered by the return; provided, however, that the person making said return may retain an amount of money equal to two percent (2%) of the tax due as compensation for services rendered in the collection and payment of such tax.
D. Administration And Enforcement:
1. Enforcing Officer: The Director of Finance 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 Director of Finance to collect all amounts due to the Village from the owners, operators and licensees of motels and hotels in the Village, and any other persons, entities or online travel companies engaged in the business of renting, leasing, or letting rooms in a hotel or motel or making, booking, facilitating, or servicing the leasing or renting of rooms in a hotel or motel.
2. Inspections: The Director of Finance or any person certified by him as his agent or representative may enter the premises of any hotel or motel, or may request access from any other persons, entities or online travel companies engaged in the business of renting, leasing, or letting rooms in a hotel or motel or making, booking, facilitating, or servicing the leasing or renting of rooms in a hotel or motel for the purpose of inspection and examination of its books and records for the proper administration of this section and for the enforcement of collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Director of Finance or his duly authorized agent or representative in the discharge of his duties hereunder.
E. Interest And Penalties: In the event of failure by any hotel or motel owner, operator or licensee and any other persons, entities or online travel companies engaged in the business of renting, leasing, or letting rooms in a hotel or motel or making, booking, facilitating, or servicing the leasing or renting of rooms in a hotel or motel to collect and pay to the Director of Finance the tax required hereunder within thirty (30) days after the same shall be due, interest shall accumulate and be due upon said tax at the rate of one and one-half percent (11/2%) per month. In addition, a penalty of ten percent (10%) of the tax and interest due shall be assessed and collected against any hotel or motel owner, operator or licensee and any other persons, entities or online travel companies engaged in the business of renting, leasing, or letting rooms in a hotel or motel or making, booking, facilitating, or servicing the leasing or renting of rooms in a hotel or motel who shall fail to timely collect and remit the tax imposed by this section.
F. Proceeds: All proceeds resulting from the imposition of the tax under this section, including interest and penalties, shall be paid into the Treasury of the Village and shall be credited to and deposited in the General Corporate Fund of the Village.
G. Revocation Or Suspension Of License: In addition to any fines and penalties herein imposed, the Director of Finance may cause a hearing before the Mayor and Board of Trustees with respect to any hotel or motel owner, operator or licensee and any other persons, entities or online travel companies engaged in the business of renting, leasing, or letting rooms in a hotel or motel or making, booking, facilitating, or servicing the leasing or renting of rooms in a hotel or motel who has willfully evaded his responsibility to collect the tax imposed herein for the purpose of showing cause as to whether said person's license should be suspended or revoked by the Village. The owner, operator or licensee shall have an opportunity to be heard not less than five (5) days after notice of the time and place thereof, addressed to him at his place of business. Any suspension or revocation resulting from such hearings shall not relieve or discharge any civil liability for the nonpayment of the tax due.
H. Penalty: Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this section, except when otherwise specifically provided, upon conviction thereof, shall be subject to a fine of not less than twenty five dollars ($25.00) nor more than five hundred dollars ($500.00) for each offense, and each day a violation shall continue shall constitute a separate and distinct offense.
(Ord. 3618, 7-16-2019)