4-9-2: PROHIBITIONS:

   A.   No person under twenty-one (21) years of age shall purchase any tobacco product, electronic cigarette, or alternative nicotine product.

   B.   Except as otherwise provided in this section, no person under eighteen (18) years of age shall possess any tobacco product, electronic cigarette, or alternative nicotine product in any form, anywhere in the Village.

   C.   No person shall sell, buy for, distribute samples of, give away, or furnish any tobacco product, electronic cigarette, or alternative nicotine product to any person under twenty-one (21) years of age.

   D.   Before selling, offering for sale, giving or furnishing a tobacco product, electronic cigarette, or alternative nicotine product to another person, the person selling, offering for sale, giving or furnishing such product shall verify that the purchaser or recipient is not less than twenty-one (21) years of age by:

      1.   Examining from any person that reasonably appears to be under thirty (30) years of age a government-issued photographic identification that establishes the person to be twenty-one (21) years of age or older; or

      2.   For sales of such products via internet, or other remote sales method, performing an age verification through an independent third party age verification service that compares information available from public records to the personal information entered by the purchaser or recipient during the ordering process that establishes the person to be twenty-one (21) years of age or older.

   E.   No person under sixteen (16) years of age may sell any tobacco product, electronic cigarette, or alternative nicotine product at a retail establishment selling tobacco products, electronic cigarettes, or alternative nicotine products; and no person shall engage, employ, or permit any person under sixteen (16) years of age to sell any tobacco product, electronic cigarette, or alternative nicotine product at a retail establishment in the Village. This subsection does not apply to a sales clerk in a family-owned business which can prove that the sales clerk is in fact a son or daughter of the owner.

   F.   No person under twenty-one (21) years of age, in the furtherance or facilitation of obtaining any tobacco product, electronic cigarette, or alternative nicotine product, shall misrepresent his or her identity or age, and no person shall possess, use, or display a false or altered identification document for such purpose, or transfer, alter or deface an identification card. (Ord. 17-28, 11-16-2017; amd. Ord. 19-22, 8-22-2019)

4-9-3: EXCEPTIONS:

It is not a violation of this article for a person under twenty-one (21) years of age to purchase or possess a tobacco product, electronic cigarette, or alternative nicotine product, if the person under the age of twenty-one (21) purchases or is given the tobacco product, electronic cigarette, or alternative nicotine product in any of its forms from a retail seller of tobacco products, electronic cigarettes, or alternative nicotine products, or an employee of the retail seller, pursuant to a plan or action to investigate, patrol, or otherwise conduct a "sting operation" or enforcement action against a retail seller of tobacco products, electronic cigarettes, or alternative nicotine products or a person employed by the retail seller of tobacco products, electronic cigarettes, or alternative nicotine products or on any premises authorized to sell tobacco products, electronic cigarettes, or alternative nicotine products, to determine if tobacco products, electronic cigarettes, or alternative nicotine products are being sold or given to persons under twenty-one (21) years of age if the "sting operation" or enforcement action is approved by, conducted by, or conducted on behalf of the Department of State Police, the County Sheriff, a Municipal Police Department, the Department of Revenue, the Department of Public Health, or a local Health Department. The results of any sting operation or enforcement action, including the name of the clerk, shall be provided to the retail seller within seven (7) business days of the result. (Ord. 17-28, 11-16-2017; amd. Ord. 19-22, 8-22-2019)

4-9-4: PENALTY:

   A.   Any person who violates any provision of this article is guilty of a petty offense, and may be fined an amount not greater than seven hundred fifty dollars ($750.00); in addition, such person may be required to perform community service, to pay a fee for and to attend a Smoker's Education or Youth Diversion Program, and pay all applicable court costs.

   B.   For purposes of this section, a "Smoker's Education Program" or a "Youth Diversion Program" includes, but is not limited to, a seminar or presentation designed to educate a person on the physical psychological effects of using tobacco products, electronic cigarettes, and/or alternative nicotine products, and the health consequences of such use.

   C.   The penalties in this section shall be and are in addition to any other penalties prescribed under the Illinois Cigarette Tax Act and the Tobacco Products Tax Act of 1995. (Ord. 17-28, 11-16-2017)

ARTICLE X HOTEL TAX

SECTION:

4-10-1: Definitions

4-10-2: Tax Imposed; Rate; Payment Procedure

4-10-3: Inspection Of Books And Records

4-10-4: Transmittal Of Tax Revenue

4-10-5: Failure To Pay Tax; Action

4-10-6: Penalty For Violation

4-10-1: DEFINITIONS:

For the purposes of this Article, whenever any of the following words, terms or definitions are used in this Article, they shall have the meaning ascribed to them in this Section:

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 purposes 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 such hotel or motel room. (Ord. 97-29, 9-18-1997)

4-10-2: TAX IMPOSED; RATE; PAYMENT PROCEDURE:

   A.   There is levied and imposed a tax of five percent (5%) of the rent charged for the privilege and use of renting a hotel 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.

   B.   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 or motel room, said person hereinafter referred to as renter.

   C.   The tax levied by this Article shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure the tax from the renter of the motel or hotel room and to pay over to the Village Treasurer the tax, under procedures prescribed by the Village Treasurer, or as otherwise provided in this Article.

   D.   Every person required to collect the tax levied by this Article shall secure the tax from the renter at the time he collects the rental payment for the hotel or motel room. (Ord. 97-29, 9-18-1997)

4-10-3: INSPECTION OF BOOKS AND RECORDS:

The Village Treasurer, or his 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 Article, and to assure the enforcement of the collection of the tax imposed.

   A.   It is unlawful for any person to prevent, hinder or interfere with the Village Treasurer or his authorized representative in the discharge of his duties in the performance of this Article.

   B.   It shall be the duty of every owner to keep accurate and complete books and records to which the Village Treasurer, or his authorized representative, shall at all times have full access, which records shall include a daily sheet showing:

      1.   The number of hotel or motel rooms rented during the twenty four (24) hour period, including multiple rentals of the same hotel or motel room where such shall occur; and

      2.   The actual hotel or motel tax receipts collected for the date in question. (Ord. 97-29, 9-18-1997)

4-10-4: TRANSMITTAL OF TAX REVENUE:

   A.   The owner or owners of each hotel or motel room within the Village shall file tax returns showing tax receipts received with respect to each hotel and motel room during each month commencing on and including the first day of each month on forms prescribed by the Village Treasurer. The returns shall be due on or before the fifteenth day of the succeeding calendar month.

   B.   The first taxing period for the purpose of this Article shall commence on January 1, 1998, and the tax return and payment for such period shall be due on or before February 15, 1998. Thereafter, reporting periods and taxes shall be paid in accordance with the provisions of this Article. At the time of filing the tax returns, the owner shall pay to the Village Treasurer all taxes due for the period to which the tax return applies.

   C.   If for any reason any tax is not paid when due, a penalty shall be added and collected at the rate of one percent (1%) per thirty (30) day period, or portion thereof, from the date of delinquency until date of payment.

   D.   The owner shall file his returns on the receipts basis (reporting, for the return period, only those receipts received during such return period).

   E.   Except as provided in this Article, all information received by the Village Treasurer from returns filed under this Article, or from any investigation conducted under the provisions of this Article, shall be confidential, except for official purposes for the Village, or pursuant to official procedures for collection of any State tax or enforcement of any civil or criminal penalty or sanction imposed by this Article or by State statute.

      1.   Nothing contained in this Article shall prevent the Village Treasurer from publishing or making available to the public the names and addresses of persons filing returns under this Article, and the number of rooms covered in the return, or from publishing or making available reasonable statistics concerning the operation of the tax wherein the contents of returns are grouped into aggregates in such a way that the information contained in any individual return shall not be disclosed.

      2.   The Village Treasurer may make available to the Secretary of the Treasury of the United States, or a proper official of the State or a delegate of any other state imposing a tax upon a motel or hotel room, for exclusively official purposes, information received by the Village Treasurer in the administration of this Article. (Ord. 97-29, 9-18-1997)