1-9-4: HOTEL/MOTEL TAX:
   A.   Definitions: For the purpose of this section, whenever any of the following words, terms or definitions are used herein, they shall have the meanings ascribed to them in this section:
   HOTEL ROOM OR MOTEL ROOM: Shall have the meaning assigned to same under the "The Hotel Operators' Occupation Tax Act" 3 , and further means 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. For the purpose of this Section, "Short-term Rental Property" as defined in 10-2-3 of the village code shall be considered a hotel room and subject to the tax levied by this Section during the period of any short-term rental.
   OWNER: Any person having an ownership interest in or conducting the operation of a hotel room or motel room or receiving the consideration for the rental of such hotel room or motel room.
   PERSON: Any natural person, trustee, court appointed representative, syndicate, association, partnership, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for himself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural is included in any circumstances.
   B.   Tax Levied; Exemptions: There is hereby levied and imposed a tax of five percent (5%) of ninety four percent (94%) of the gross rental receipts from such rental, leasing or letting of a hotel room or motel room within the village for each twenty four (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 thirty (30) consecutive days or to a person who works and lives in the same hotel or motel.
   C.   Responsibility For Tax: The ultimate incidence of, and liability for payment of, said tax is to be borne by the person who seeks the privilege of occupying the hotel room or motel room; said person hereinafter referred to as "renter".
   D.   Tax Is Additional; Payment And Collection:
      1.   The tax herein levied shall be paid in addition to any and all other taxes and charges.
      2.   It shall be the duty of the owner of every hotel or motel to secure said tax from the renter of the motel room or hotel room and to pay over to the village treasurer, or any authorized representative of the village, said tax under procedures prescribed by the village treasurer, or as otherwise provided in this section.
      3.   Every person required to collect the tax levied by this section shall secure said tax from the renter at the time he collects the rental payment for the hotel room or motel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this section shall be stated separately on said documents.
   E.   Inspection Of Books And Records: The village treasurer, or authorized representative, may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this section, and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with the village treasurer, or authorized deputy or representative, in the discharge of his duties in the performance of this section. It shall be the duty of every owner to keep accurate and complete books and records to which the village treasurer, or authorized representative, shall at all reasonable times have full access, which records shall, at a minimum, include a daily sheet showing:
      1.   The number of hotel rooms or motel rooms rented during the preceding twenty four (24) hour period, including multiple rentals of the same hotel room or motel room where such shall occur; and
      2.   The actual hotel room tax or motel room tax receipts collected for the date in question.
   F.   Transmittal Of Tax Revenue:
      1.   Commencing with the effective date hereof, the owner of each hotel or motel within the village shall file with the village treasurer tax returns, on a monthly basis, showing tax receipts received with respect to each hotel room and motel room during each month. The tax return shall be due on or before the last day of each succeeding calendar month, and the return shall indicate for what period the return is to be filed, i.e., the return for January tax receipts will be due on or before the last day of February. If the owner's average monthly tax liability does not exceed sixty dollars ($60.00), the village treasurer may authorize the owner to file the returns on a quarter annual basis, with the return for January, February and March of a given year being due by April 30 of such year; with the return for April, May and June of a given year being due by July 31 of such year; with the return for July, August and September of a given year being due by October 31 of such year, and with the return for October, November and December of a given year being due by January 31 of the following year.
      2.   At the time of filing said tax returns, as above mentioned, the owner of the hotel or motel shall pay to the village treasurer all taxes due for the period to which the tax return applies.
      3.   If for any reason any tax is not paid when due, a penalty at the rate of five percent (5%) of the tax due for each month or portion thereof that a return or payment is late shall be imposed. The filing of a tax return and the payment of the tax shall be considered timely if they are both mailed to the village treasurer at the proper address with the check or other form of payment enclosed and postmarked no later than the last day of the month in which the return and payment are due.
   G.   Collection Of Unpaid Taxes:
      1.   Whenever any person shall fail to pay any tax as herein provided, the attorney for the village shall, upon the request of the village board, bring or cause to be brought an action to enforce the payment of said tax on behalf of the village in any court of competent jurisdiction. Should the village elect to file an action to enforce this section, the attorney fees, costs and expenses shall be imposed upon the owner who is found to have violated this section; provided however, that the combined penalties, attorney fees, costs and expenses shall not exceed seven hundred fifty dollars ($750.00) per violation.
      2.   The village may impose a lien upon the real estate upon which the violator's business is conducted and may foreclose such lien as provided by statute.
      3.   The village may pursue any and all such remedies, under this section, contemporaneously, concurrently or separately.
   H.   Proceeds Of Tax And Fines: All proceeds resulting from the imposition of the tax under this section, including penalties, shall be expended by the village solely to promote tourism and conventions within the village or otherwise to attract overnight visitors to the village. No funds received pursuant to this section shall be used to advertise for or otherwise promote new competition in the hotel or motel business. (Ord. 97-04, 1-28-1997)
   I.   Penalty: Any person, firm or corporation found guilty of failing to pay, collect, report, and transmit said hotel or motel tax to the Village Treasurer in accordance with the terms of this Section, except when specifically provided, upon conviction thereof, be punishable as provided in the Schedule of Fees found in Section 1-16-1 of the Village Code for each offense. A separate and distinct offense shall be regarded as committed each day upon which said person shall continue any such violation or permit any such violation to exist. (Ord. 97-04, 1-28-1997; amd. 2001 Code; Ord. 2021-23, 7-27-2021; Ord. 2023-01, 1-10-2023)

 

Notes

3
3. 35 ILCS 145/1.