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)

4-10-5: FAILURE TO PAY TAX; ACTION:

Whenever any person fails to pay any tax as provided in this Article, the Village Attorney shall, at the direction of the Village Board of Trustees, bring or cause to be brought an action to enforce the payment of the tax on behalf of the Village in any court of competent jurisdiction. (Ord. 97-29, 9-18-1997)

4-10-6: PENALTY FOR VIOLATION:

Any person found wilfully guilty of failing to pay, collect, report and transmit the hotel or motel tax to the Village Treasurer in accordance with the terms of this Article shall, except when otherwise specifically provided, upon conviction thereof be punished by a fine as otherwise allowed by this Code. (Ord. 97-29, 9-18-1997)

ARTICLE XI UTILITY TAX

SECTION:

4-11-1: Tax Imposed

4-11-2: Exemptions To Tax

4-11-3: Tax Is Additional

4-11-4: Definitions

4-11-5: Effective Date Of Tax

4-11-6: Tax Returns

4-11-7: Rebates (Rep. by Ord. 09-15, 5-7-2009)

4-11-8: Limitations

4-11-9: Penalty

4-11-1: TAX IMPOSED 1 :

A tax is hereby established and levied by the village on the following occupations or privileges at the rate hereinafter specified: (Ord. 04-18, 6-17-2004)

   A.   Persons engaged in the act or privilege of originating in such municipality, or receiving in such municipality, intrastate or interstate telecommunications by a person, which persons shall be subject to taxation in accordance with article XVI, "Simplified Municipal Telecommunications Tax", of this chapter. (Ord. 04-19, 6-17-2004)

   B.   Effective with respect to gross receipts actually paid to the taxpayer for services billed on or after September 1, 2004, persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the limits of the village and not for resale, at the rate of five percent (5%) of the gross receipts from such business.

   C.   Persons engaged in the business of distributing, supplying, furnishing or selling electricity for use or consumption within the corporate limits of the village, and not for resale, which persons shall be subject to taxation in accordance with article XII, "Municipal Electricity Tax", of this chapter. (Ord. 04-18, 6-17-2004)

   D.   Any and all funds collected by the village pursuant to the imposition of any utility tax under this article, and under article XII of this chapter, after payment of any rebates pursuant to the provisions of this code, shall be utilized by the village during the fiscal year extending between May 1, 2006 to April 30, 2007, for the following purposes:

      1.   Twenty five percent (25%) shall be used solely for improvements to the streets, roadways, highways, and sidewalks located in the village; and

      2.   Fifty percent (50%) shall be added to the general fund of the village, to be utilized for such purpose or purposes within said fund as shall be designated from time to time by the corporate authorities; and

      3.   Twenty five percent (25%) shall be used solely for payment on the debt service due for the village's alternative revenue bonds, series 2006. (Ord. 06-09, 4-6-2006)

 

Notes

1	1. See article XII of this chapter for municipal electricity tax.

4-11-2: EXEMPTIONS TO TAX:

None of the taxes authorized by this article are imposed with respect to the following, and as to any such, the provider shall not be required to collect any such taxes:

   A.   The village and/or transactions originating from any and all village owned property;

   B.   Any transaction in interstate commerce, or otherwise, to the extent to which such transaction may not, under the constitution or statutes of the United States, be made the subject of taxation by the state of Illinois, or any political subdivision thereof;

   C.   Any person engaged in the business of distributing, supplying, furnishing or selling of gas, or electricity; or, engaged in the business of transmitting messages or cable or cable communications for any such transactions as are now or may become in the future subject to taxation under the provisions of the municipal retailers' occupation tax act, 65 Illinois Compiled Statutes 5/8-11-1 et seq.; and

   D.   Any person engaged in a business, or in any privilege, unless the tax in question has been imposed in like manner and at the same rate upon all persons engaged in businesses of the same class in the municipality, or exercising the same privilege, within the village. (Ord. 07-08, 2-15-2007)

4-11-3: TAX IS ADDITIONAL:

The taxes enumerated in this article shall be in addition to the payment of money or value of products or services furnished to the municipality by the taxpayer as compensation for the use of its streets, alleys or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer's business. (Ord. 98-1, 1-8-1998)