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Every person engaged in the business of renting, leasing, or letting rooms in a hotel which is not located within a city, village, or incorporated town in the county shall file with the Lake County Treasurer, on or before the last day of each calendar month, the report to the Illinois Department of Revenue required by § 6 of the Hotel Operators’ Occupation Tax Act (35 ILCS 145/6) approved July 6, 1961, as amended. At the time a copy of the report is filed with the Lake County Treasurer the person operating the hotel shall pay the amount of tax required by § 34.35, as amended.
(1977 Code, § 1:9-2) (Ord. passed 11-13-2001)