(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOARD. The County Board of Franklin County, Illinois.
OPERATOR. The owner operator of each hotel or motel within the county and the persons, firms or corporations having a right-of-property, operating said hotel or motel having been issued a license by virtue of governing laws with the state.
PERMANENT RESIDENT. A person who rents a hotel and/or motel room in the same establishment for more than 30 consecutive days or a person who works and lives in the hotel and/or motel.
TREASURER. The Treasurer of Franklin County, Illinois.
(B) Tax imposed.
(1) A tax is hereby imposed, pursuant 55 ILCS 5/5-1030 et seq., upon all operators of each hotel and/or motel within the county for the use of renting, leasing or letting of rooms in such hotel and/or motel.
(2) The rate of such tax shall be at the rate of 2% of the gross rental receipts from each rental, leasing or letting. Persons, firms or corporations subject to the tax hereby imposed 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 and in single amount with the state tax imposed under the Hotel Operators’ Occupation Tax Act as provided in 35 ILCS 145/1 et seq.
(3) The tax herein levied and imposed shall be paid in addition to any and all taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the Treasurer under procedures prescribed by the Treasurer or as otherwise provided in this section.
(C) Certificate of registration. It shall be unlawful and a violation of this section for any person, firm or corporation to engage in the business of renting, leasing or letting rooms in a hotel and/or motel within the county without a certificate of registration from the Treasurer. Such registration shall be issued by the Treasurer. The Treasurer shall provide registration forms to each hotel and/or motel operator.
(D) Computation of tax.
(1) Each operator shall file an occupancy tax report each and every month with the Treasurer. The report shall contain the total dollar gross receipts received from room occupancy rentals along with the total amount due and payable to the county heretofore required by the adoption of the ordinance from which the provisions of this section derive.
(2) Occupancy tax reports shall be available to each hotel and/or motel operator through the office of the Treasurer. All such reports shall be filed on or before the twentieth day of the month following the month for which the report is made.
(E) Taxing period.
(1) The monthly taxing periods, for the purpose of this section, shall commence on April 1, 1995. The tax return and payment for such period shall be due on or before May 20, 1995. Thereafter, taxing periods and tax payments shall be in accordance with the provisions of this section.
(2) At the time of filing such tax return, the operator shall pay the full amount of all tax due hereunder, less a discount of $2.08, which is allowed to reimburse the operator for the expense incurred in filing the return and remitting the tax to the Treasurer.
(F) Deadline. Taxes due the county, by virtue of this section, shall be due and payable to the county on the twentieth day of the month immediately following the month of collection.
(G) Proceeds of taxes. Proceeds resulting from the imposition of the tax hereunder, including penalties, shall be paid into the County Treasury. Such taxes and penalties received by the county shall be expended by the county solely to promote tourism, conventions, exhibitions, theatrical, sports and cultural activities within the county or otherwise to attract non-resident overnight visitors to the county. Expenditures of all such funds for such purposes shall be approved by the County Board.
(H) Exemptions. Gross receipts received by each hotel and/or motel operator from the renting, leasing or letting of rooms to permanent residents of such hotel and/or motel are hereby exempt from taxation by the county.
(I) Effective date. The ordinance from which the provisions of this section derive shall become effective April 1, 1995. The County Clerk is hereby directed to cause said ordinance to be published in a newspaper of general circulation within the area a copy of said ordinance and such publication shall constitute notice that the determination is effective and that this is the determination of the County Board.
(Ord. 95-01, passed 3-21-1995) Penalty, see § 34.99