(A) There is hereby levied and imposed a tax upon all persons, firms or corporations engaged in the business of renting, leasing or letting rooms in a hotel which is located within the corporate limits of the city, at a rate of 5% of the gross rental receipts from such renting, leasing or letting for any purpose for each 24-hour period or portion thereof, excluding, however, from the gross rental receipts the proceeds of such rents, leasing or letting to permanent residents. The tax imposed herein shall be in addition to any and all other taxes and charges applicable to such hotels, but such other taxes and charges shall not be construed to be a part of the gross rental receipts upon which this tax is levied.
(B) The ultimate incidents of and liability for payment of the tax levied herein is upon the person engaged in the business of leasing, renting or letting such rooms. Such hotel owners and operators may reimburse themselves for their tax liability for this tax by separately stating such tax as an additional charge to the lessee or renter, which charge may be stated in combination as a single amount, with the state tax imposed under "The Hotel Operator's Occupation Tax" (as provided in ILCS Ch. 35, Act 145, §§ 1 et seq.). No tax is imposed based upon receipts from any permanent residents of any hotel.
(C) No person engaged in the business of renting, leasing or letting rooms in a hotel shall reimburse himself or herself or charge for the imposition of this tax at a rate higher than the tax imposed by this chapter.
(D) (1) Except as otherwise provided in this division, on or before the last day of each calendar quarter (calendar quarter shall mean three successive calendar months), every person engaged in the business of renting, leasing or letting rooms in a hotel within the city during the preceding calendar quarter shall file a return with the Treasurer, on forms to be supplied by the Treasurer, stating:
(a) The name of the operator;
(b) His or her residence address and the address of the principal place of business from which he or she engages in the business of renting, leasing or letting rooms in a hotel in the city;
(c) Total amount of rental receipts received by him or her during the preceding calendar quarter from renting, leasing or letting rooms during such preceding calendar quarter;
(d) Total amount of rental receipts received by him or her during the preceding calendar quarter from renting, leasing or letting rooms to permanent residents during such preceding calendar quarters;
(e) Total amount of other exclusions from gross rental receipts as allowed by this chapter;
(f) Gross rental receipts which were received by him or her during the preceding calendar quarter and upon the basis of which the tax is imposed;
(g) The amount of the tax due;
(h) The amount of the penalty due, if any;
(i) Such other reasonable information as may from time to time be required by the Treasurer.
(2) The person subject to tax shall also transmit to the Treasurer with the return required by this division, the amount of the tax and penalties, if any, due as shown by such return. Such person shall also file with the Treasurer, not later than five business days after such documents are transmitted to the state, copies of all hotel operator's occupation tax returns as are required by the provisions of ILCS Ch. 35, Act 145, §§ 1 et seq.
(E) Any person engaged in the business of renting, leasing or letting of hotel rooms shall maintain complete and accurate books and records, including a daily sheet showing the gross receipts for the hotel rentals for the day reported.
(F) For the purposes of enforcing and administering this chapter, the Treasurer or such agents as are designated by the Treasurer shall, after providing reasonable notice, have access during normal business hours to the books and records of persons and businesses subject to this chapter. The Treasurer or such agents as are designated by the Treasurer shall at least annually inspect such books and records and shall file a written report of his or her findings with the City Council no later than April 1 of each year.
(G) Any person who violates any provision of this chapter, upon conviction thereof, shall be punished by a fine of not less than $200 nor more than $500 for the first offense, and not less than $300 and not more than $750 for the second and each subsequent offense during any 180-day period. A separate and distinct offense shall be regarded as having been committed each day upon which such person shall continue any such violation.
(H) There is hereby created a "Fulton Tourism Promotion Fund" into which the Treasurer shall place the proceeds resulting from the previous quarter's collection of this hotel tax. The monies in this fund shall be utilized solely and exclusively for the purposes set forth in § 116.01.
(I) This tax shall not in any manner constitute an indebtedness by the city subject to any limitation imposed by statute or otherwise.
(J) Every person required by this section to file a return and pay a tax hereunder shall pay a penalty for late filing of the return or for late payment of the tax, and such penalty shall be equal to 5% for each month, or part of month, in which the return shall be filed late, and 5% for each month, or part of month, in which the tax is paid late.
(K) The Treasurer may promulgate rules and regulations not inconsistent with the provisions of this chapter concerning the enforcement and application of the provisions of this chapter. The term rules and regulations includes but is not limited to, a case by case determination whether or not the tax imposed by this chapter applies to any particular circumstance.
(Ord. 1257, passed 9-20-04; Am. Ord. 1293, passed 10-17-05)