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(A) Entitlement. This section shall be known and cited as the “Village of Elwood Privilege Tax on Hotel and Motel Structures.”
(B) Definitions. For the purposes of this section, the following words shall have the meanings respectfully ascribed to them by this section:
HOTEL or MOTEL. Any building or buildings in which the public may, for rent, obtain living quarters, sleeping or housekeeping accommodations. The term includes without limitation inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses.
HOTEL or MOTEL ROOM. A room within a structure offered for rental on a daily basis and containing facilities for sleeping.
OWNER. Any person having an ownership interest in or conducting the operation of a hotel or motel or receiving the consideration for the rental of such hotel or motel room.
PERMANENT RESIDENT-RESIDENT EMPLOYEE. Any person who occupies or has rented any hotel or motel room for at least 30 consecutive days.
VILLAGE. Any person who works and lives in the same hotel or motel. The Village of Elwood, Will County, Illinois.
(C) Tax imposed. There is hereby levied and imposed upon the use and privilege of renting, leasing or letting a hotel or motel room within the village at a rate of three point six percent (3.6%) of the room rental rate (not including taxes or other non-room rental charges added to the hotel or motel bill), beginning in 2000 for each such hotel or motel room rented for every 24-hour period or any fraction thereof.
(D) Incidence of tax. The ultimate incidence of and liability for payment of the tax shall be borne by the person who seeks the privilege of occupying the hotel or motel room, such person hereinafter referred to as renter.
(E) Payment of tax. The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure the tax from the renter of the hotel or motel room and to pay the tax over to the village.
(F) Collection of tax. Every person required to collect the tax levied shall secure the tax from the renter at the time the rental payment is collected for the hotel or motel room. The amount due under the tax provided shall be stated separately upon the invoice, receipt or other statement or memorandum given to the renter at the time of payment.
(G) Books and records. Any authorized person, deputy, or representative of the village, may enter the premises of any hotel or motel for inspection of books and records in order to effectuate the proper administration and to assure the enforcement of the collection of the tax imposed.
(H) Inspections. No person shall prevent, hinder or interfere with any authorized person, deputy or representative of the Village in the discharge of these duties.
(I) Contents. It shall be the duty of every owner to keep accurate and complete books and records to which the Village or its duly authorized deputy, person or representative shall at all times have full access, which records shall include a daily sheet showing:
(1) The number of hotel or motel rooms rented during the 24-hour period, including multiple rental of the same hotel or motel room where such shall occur; and
(2) The actual hotel or motel receipts collected for the date in question.
(J) Quarterly reporting of tax.
(1) The owner or owners of each hotel or motel room within the village shall file quarterly tax returns showing tax receipts received with respect to each hotel or motel room during each three month quarterly reporting period. The beginning date for the reporting quarters shall be the first day of January, April, July and October of each year. The returns shall be due on or before the twentieth day of the calendar month next following the end of the quarterly filing period. All returns shall be for full calendar quarters.
(2) In addition, the owner of each hotel or motel within the village that has collected $10,000 or more of the tax herein imposed and levied during its fiscal year shall provide the Village Authorities with a statement from an independent auditor within 90 days following the end of such hotel's or motel's fiscal year showing the amount of such tax which was due, collected, and paid to the treasury of the village during said fiscal year.
(K) Transmittal of tax. The tax shall be due on the day that the quarterly return is due as provided herein. At the time of filing such returns, the owner shall pay to the Treasury of the Village all taxes, interest and penalties, if any, due for the period to which the return applies.
(L) Penalty. If for any reason any tax is not paid when due, a penalty at the rate of 1% per 30-day period, or any portion thereof, shall be added and collected.
(M) Delinquency. Any owner or owners of each hotel or motel within the village who for the preceding quarterly period has failed to file a proper return or to pay the proper amount of tax to the village authorities, may be required by the village authorities, in their discretion, to file subsequent returns and pay the tax herein imposed on a monthly basis, in which case payments of the tax shall be made to the treasury on or before the fifteenth day of the month next following the month for which the tax was due.
(N) Suspension of licenses; hearing. If the President, after hearing held by him or his duly authorized hearing officer, shall find that any owner has willfully avoided payment of the tax imposed by this chapter, he may suspend or revoke any or all village licenses issued to the owner. The owner shall have an opportunity to be heard at such hearing to be held not less than five days after the owner is notified in writing of the time and place of the hearing. The notice shall be addressed to the owner at his last known place of business. Any suspension or revocation of any license shall not release or discharge the owner from his civil liability for payment of the tax nor from prosecution for such office.
(O) 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 fund of the village.
(P) Acts of agent or employee. Every act or omission of any nature constituting a violation of any of the provisions of this chapter, by any officer, director, manager or other agent or employee of an owner, shall be deemed and held to be the act of such owner, and said owner shall be liable and punishable in the same manner as if said act or omission has been done or omitted by said owner personally.
(Q) Penalties. Any owner or person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with any of the provisions of this section shall be punished, upon conviction thereof, by a fine of not less than $25 nor more than $500 for the first offense, and not less than $50 nor more than $500 for the second and each subsequent offense in any 180 day period. A separate and distinct offense shall be deemed committed each day upon which said violation shall continue.
(Ord. 631, passed 11-6-2000)