A. Tax Due And Payable: The person or persons who own or operate a hotel room within the village shall file tax returns reflecting tax receipts received with respect to each separate hotel, during each month upon forms prescribed by the Finance Department. Payments of the tax shall be made to the Village of Hawthorn Woods on or before the twenty-fifth day of the month succeeding the month for which the tax was due.
B. Commencement: The first taxing period for the purpose of this chapter shall commence on July 1, 2023 and the tax return and payment for such period shall be due on or before August 25, 2023.
C. Calendar Month Intervals: All reporting periods shall be full calendar months. At the time of filing such tax returns, the owner or operator shall pay to the Village of Hawthorn Woods all taxes due for the period to which the tax return applies.
D. Late Fee: If for any reason any tax is not paid when due, a late fee at the rate of one percent (1%) per thirty-day period, or portion thereof, from the day of delinquency shall be added and collected.
E. Except as provided in this section, all information received by the Village of Hawthorn Woods from returns filed under this chapter or from any investigation conducted under the provisions of this chapter, shall be confidential, except for official purposes with the accounts and finance department or pursuant to official procedures for collection of any state tax or enforcement of any civil or criminal penalty or sanction imposed by this chapter. Nothing contained in this chapter shall prevent the Chief Financial Officer from publishing or making available to the public the names and addresses of persons filing returns under this chapter and the number of rooms covered in such 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. The Chief Financial Officer may make available to the Secretary of the Treasury of the United States, or a proper official of the state of Illinois or a delegate of any other state imposing a tax upon a motel or hotel room, for exclusively official purposes, information received by the Chief Financial Officer in the administration of this chapter.
(Ord. 2258-23, 5-23-2023)