(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Greenville, an Illinois municipal corporation.
CITY CLERK. The City Clerk/Finance Director of the City of Greenville, Illinois.
HOTEL (which includes a motel), OPERATOR, OCCUPANCY, ROOM or ROOMS, PERMANENT RESIDENT, RENT or RENTAL, DEPARTMENT and PERSON. Shall have the meanings provided in Section 481b.32 of Chapter 120 of the Illinois Revised Statutes as that section may be in force from time to time.
PERMANENT RESIDENT. A person who rents a hotel or motel room in the same establishment for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.
RETURN. Any return filed or required to be filed as provided in this section.
(B) Tax.
(1) There is hereby levied and imposed a tax of 5% of the gross rental receipts from the renting, leasing or letting 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 a tax shall not be levied or imposed upon any person who shall be a permanent resident.
(2) The tax herein levied and imposed shall be paid in addition to any and all other taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the city under procedures provided.
(C) Records to be kept. Each operator shall keep records of every occupancy and of all rent paid, charged or due thereon and of the tax payable thereon in such form as may be required by regulation prescribed by the City Clerk or as otherwise provided in this section. Such records shall be available for inspection and examination for any proper purpose at any reasonable time upon demand by the City Clerk or a duly authorized agent or employee of the city and shall be preserved for a period of three years unless the City Clerk shall prescribe a shorter period of time.
(D) Returns.
(1) Every operator shall file monthly with the City Clerk a return of occupancy and of rents and of the taxes payable thereon on forms prescribed by the City Clerk and consistent with the returns required under "The Hotel Operators' Occupational Tax Act". The return shall be due on or before the 30th day of the calendar month succeeding the end of the month filing period. A separate return shall be filed for each place of business within the city regardless of ownership.
(2) If for any reason any tax is not paid when due, a penalty rate of 1% per 30-day period or portion thereof from the date of delinquency shall be added and collected.
(E) Collection. Whenever any person shall fail to pay any tax due hereunder or penalty, the City Clerk shall bring or cause to be brought in the name of the city an action to enforce payment of the tax in any court of competent jurisdiction, together with the costs of such collection.
(F) Proceeds. All proceeds resulting from the imposition of the tax hereunder, including penalties, shall be paid into the treasury of the city and shall be credited to and deposited in the corporate funds of the city. All such proceeds shall be separately accounted for by the City Clerk.
(G) Use of funds. All taxes and penalties received by the city hereunder shall be expended by the city solely to promote tourism, conventions and other special events within the city and otherwise attract nonresidents to visit the city.
(H) Violation. Any person violating the provisions of this section, in addition to any and all penalties provided herein, shall, upon conviction thereof, be fined not less than $100 nor more than $500 and a separate offense shall be deemed to have committed upon each day in which such violation occurs or continues.
(Ord. 2631, passed 12-9-2003; Ord. 3249, passed 8-17-2021)