A. Information Required: As provided herein, every person engaged in the business of renting, leasing or letting rooms in a hotel or motel in the county shall file a return with the county treasurer, on a form specified by the treasurer, 330 North Bench Street, Galena, Illinois stating:
1. The name of the person engaged in the business.
2. His/her residence address and the address of his/her principal place of business and the address of the principal place of business (if that is a different address) from which he/she engaged in the business of renting, leasing, or letting rooms in a hotel or motel in the county.
3. Total amount of rental receipts received by him/her during the preceding calendar month from renting, leasing or letting rooms during such preceding calendar month.
4. Total amount of receipts received by him/her during the preceding month from renting, leasing or letting rooms to permanent residents during such preceding calendar month.
5. Total amount of other exclusions from gross rental receipts allowed by this chapter.
6. Gross rental receipts which were received by him/her during the preceding calendar month and upon the basis of which the tax is imposed.
7. The amount of tax due.
8. The amount of penalty due, if any.
9. Such other information as the county may reasonably require. (1977 Code ch. 13 § 13-104)
B. Annual Returns: Annual returns, as to form and substance, shall be subject to the same requirements as monthly returns. (1977 Code ch. 13 § 13-104; amd. 2009 Code)
C. Discontinuance Of Business: Notwithstanding any other provision in this chapter concerning the time within which an operator may file his return, in the case of any operator who ceases to engage in a kind of business which makes him responsible for filing returns under this chapter, such operator shall file a final return under this chapter with the county treasurer not more than thirty (30) days after discontinuing such business. (1977 Code ch. 13 § 13-104)
D. Separate Reports For Each Business: Where the same person has more than one business registered with the county under separate registrations, such person shall file separate reports for each such registered business. (1977 Code ch. 13 § 13-104; amd. 2009 Code)
E. Considerations Other Than Money: In his/her return, the person engaging in the business shall determine the actual value of any consideration other than money received by him/her in connection with the renting, leasing or letting of rooms in the course of his/her business, and he/she shall include such actual value in his return. Such determination shall be subject to review by the county treasurer.
F. Returns By Corporations: Where the person engaging in the business is a corporation, the return filed on behalf of such corporation shall be signed by the president, vice president, secretary or treasurer or by the duly authorized agent of such corporation.
G. Annual Information Return:
1. The county treasurer may, upon separate written notice to a taxpayer, require the taxpayer to prepare and file with the county treasurer, within sixty (60) days after receipt of such notice, an annual information return for the tax year specified in the notice. Such annual return to the county treasurer shall include a statement of gross receipts as shown by the operator's last state income tax return. If the total receipts of the business as reported in the state income tax return does not agree with the gross receipts reported to the county treasurer for the same period, the operator shall attach to his annual information return a schedule showing a reconciliation of the two (2) amounts and the reasons for the difference. The operator's annual information return to the county treasurer shall also disclose payroll information of the operator's business during the year covered by such return and any additional information which the county treasurer deems reasonably necessary in determining the accuracy of the monthly, quarterly or annual tax returns by such operator as provided for in this section.
2. If the annual information return required by this section is not filed when and as required, the taxpayer shall be liable for a penalty equal to one percent (1%) of the tax due from such taxpayer under this chapter during the period to be covered by the annual return for each month or fraction of a month until such return is filed as required, the penalty to be assessed and collected in the same manner as any other penalty provided for in this chapter.
3. The chief executive officer, proprietor, owner or highest ranking manager shall sign the annual information return on oath of verification and certify the accuracy of the information contained herein. Any person who wilfully signs an annual information return containing false information shall be guilty of perjury and punished therefor accordingly. The annual return form prescribed by the county treasurer shall include a warning that the person signing the return may be liable for perjury.
4. The provisions of this subsection concerning the filing of an annual information return shall not apply to an operator who is not required to file an income tax return with the United States government. (1977 Code ch. 13 § 13-104)