§ 35.004 MUNICIPAL CANNABIS RETAILERS’ OCCUPATION TAX.

   A tax is hereby imposed upon all persons engaged in the business of selling cannabis (except cannabis purchased under the Compassionate Use of Medical Cannabis Pilot Program Act) at a rate of 3% of the gross receipts pursuant to ILCS Ch. 65, Act 5, § 8-11-22(a).

(Ord. 19-3591, passed 9-3-2019)

Editor’s note:

   ILCS Ch. 65, Act 5, § 8-11-22(a) was repealed     by P.A. 101-604, effective December 13, 2019.

HOTEL OR MOTEL OCCUPANCY TAX

§ 35.015 DEFINITIONS.

   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   HOTEL ROOM or MOTEL ROOM. A room within a structure offered for rental on a daily basis and containing facilities for sleeping. One room offered for rental with or without an adjoining bath shall be considered as a single HOTEL or MOTEL ROOM. The number of HOTEL or MOTEL ROOMS within a suite shall be computed on the basis of those rooms utilized for the purpose of sleeping.

   OWNER. Any person having an ownership interest in or conducting the operation of a hotel or motel room or receiving the consideration for the rental of the hotel or motel room.

(1990 Code, § 27-31) (Ord. 77-549, passed 11-7-1977)

§ 35.016 LEVIED; EXCEPTIONS.

   There is hereby levied and imposed a tax of 10.8% of the rent charged for the privilege and use of renting a hotel or motel room within the city for each 24-hour period or any portion thereof for which a daily room charge is made; provided, however, that the tax shall not be levied and imposed upon any person who rents a hotel or motel room for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.

(1990 Code, § 27-32) (Ord. 77-549, passed 11-7-1977; Ord. 85-1018, passed 6-3-1985; Ord. 99-1913, passed 8-2-1999; Ord. 01-2028, passed 8-20-2001; Ord. 03-3018, passed 9-15-2003; Ord. 14-3436, passed 1-6-2014; Ord. 16-3532, passed 11-21-2016)

§ 35.017 RESPONSIBILITY FOR PAYMENT.

   The ultimate incidence of and liability for payment of the tax under this subchapter is to be born by the person who seeks the privilege of occupying the hotel or motel room, the person referred to in this subchapter as “renter.”

(1990 Code, § 27-33) (Ord. 77-549, passed 11-7-1977)