(A) (1) HOTEL for the purpose of this section shall have the same definition as is set forth in the Illinois Hotel Operators Occupation Tax Act which is any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations.
(2) The term includes inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses.
(B) A tax of 5% of the gross rental receipts is hereby imposed upon all persons engaged in the city in the business of renting, leasing or renting rooms in a hotel as defined herein.
(C) This tax shall not apply to the gross rental receipts from renting, leasing or letting to permanent residents of a hotel.
(D) All persons engaged in the business of renting, leasing or letting rooms in a hotel of the city shall file a monthly return on forms provided by the Department of Finance of the city and shall pay the tax with each monthly return within 90 days after the end of each month.
(E) Persons subject to the tax imposed by this section may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with state tax imposed under the Illinois Hotel Operators Occupation Tax Act, being 35 ILCS 145.
(F) The Department of Finance of the city, all other officers and employees are authorized and empowered to take such additional steps as may be necessary to see to the enforcement of this section and the collection of the tax hereby imposed.
(Prior Code, § 39-70) (Ord. 98-13, passed 5-21-1998; Ord. 00-47, passed 12-4-2000; Ord. 2016-02, passed 1-19-2016)