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§ 39.125 HOTEL TAX.
   (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)
DEMOLITION TAX
§ 39.140 DEMOLITION TAX IMPOSED.
   (A)   A tax is hereby imposed upon the activity of demolition of dwellings within the city. Any person granted a permit for demolition (a “demolition permit”) as provided in the City Building Code for a principal structure as defined by the City Zoning Code shall pay a demolition tax for the demolition of any single-family dwelling or other building in which a dwelling unit (as defined in the city’s Zoning Code) is located (a “demolition building”).
   (B)   The demolition tax shall be at a rate of not less than:
      (1)   Ten thousand dollars per demolition permit for any single-family dwelling or two-family dwelling that is a demolition building;
      (2)   For any other demolition building, $5,000 times the number of dwelling units in such demolition building, but not less than $10,000; or
      (3)   Such greater amount as may be established from time to time in the city’s annual fee ordinance.
   (C)   The tax imposed pursuant to this subchapter shall be in addition to any demolition permit fee authorized in connection with the city’s Building Code or any other applicable fees and charges. Payment of the demolition tax shall be due prior to issuance of a demolition permit by the city.
   (D)   The funds received by the city for the amount imposed pursuant to this subchapter shall be deposited as follows:
      (1)   Fifty percent in the city’s Capital Improvement Fund; and
      (2)   Fifty percent in a special fund to be established for affordable housing.
(Ord. 2006-01, passed 2-6-2006; Ord. 2016-02, passed 1-19-2016)
§ 39.141 SPECIAL APPLICABILITY RULES; APPEALS.
   (A)   Notwithstanding the general requirement set forth in § 39.140, the demolition tax shall not apply under the following circumstances upon filing of an application on a form provided and prepared hy the city; provided however, that this section shall not affect an applicant’s obligation to pay any fee authorized under the city’s Building Code for a demolition permit.
      (1)   If the applicant and the city enter into an agreement for consideration regarding the demolition tax (e.g., an agreement relating to the provision of new or additional affordable housing units), which agreement expressly waives or abates, in whole or in part, the demolition tax. Any such agreement shall specifically set forth the applicability of this division (A)(1) with regard to the demolition tax otherwise required under this subchapter.
      (2)   If the applicant has been the record title or beneficial interest owner and occupant of the property on which the demolition building is located for all of the three years immediately preceding the date of the application (pre-permit period), and remains the record title or beneficial interest owner and occupant of such property at all times after the pre-permit period until the date that is three years immediately after the date on which the certificate of occupancy for a new single-family dwelling on such property (the “replacement building”) is issued (post-permit period). To qualify under this division (A)(2), the applicant shall pay the applicable demolition tax to the city and notify the city at the time of such payment of applicant’s intent to seek a rebate; the applicant may thereafter apply for a rebate of such tax after the post-permit period has elapsed. Such application for rebate shall include title documents establishing the applicant’s ownership during the entire pre-permit period, as well as applicant’s ownership and occupancy of the property for the entire post-permit period. Any application for rebate shall be on forms prepared and provided by the city.
      (3)   If the applicant establishes to the satisfaction of the City Manager that structural measures that qualify as a “demolition” under the city’s Building Code are required due to extensive damage to the demolition building caused by force majeure. For purposes of this division (A)(3), FORCE MAJEURE shall mean acts of God, or other factors beyond the owner’s reasonable control and reasonable ability to remedy; provided, however, that for purposes of this division (A)(3) force majeure shall not include damage caused by the owner, an agent or employee of the owner, or a third party in privity with the owner.
   (B)   Any person who shall be subject to the tax pursuant to this subchapter, or any applicant for relief under division (A) above, who disputes the imposition of or amount of the demolition tax imposed pursuant to this subchapter or a determination under division (A) above may seek a review of such imposition or amount of the demolition tax or determination under division (A) above by filing with the City Manager, within 30 days after the notification of the demolition tax amount or the determination on a request for relief under division (A) above, a request for review. The request for review shall set forth in detail the basis for the dispute of the imposition, amount or determination relating to the demolition tax. The City Manager shall thereafter consider the request for review, determine whether the demolition tax should be waived or reduced, and provide a written determination thereof. If such person seeks further review of the imposition or amount of the demolition tax or determination under division (A) above, such person shall file a request to appeal the determination of the City Manager with the City Clerk within 30 days after mailing of the determination by the City Manager; such appeal shall be considered by the Personnel, Compensation and Administration Committee of the City Council based on the relevant facts available regarding the demolition building, the demolition tax, materials presented in connection with the request for relief under division (A) above and materials presented in connection with the Manager’s review provided under this division (B). The determination of the Personnel, Compensation and Administration Committee shall be final. In connection with any review or appeal under this division (B), a demolition permit may be issued upon paying the demolition tax, but any such tax payment shall not prevent a person from pursuing such review or appeal.
(Ord. 2006-01, passed 2-6-2006)
§ 39.142 GENERAL APPLICABILITY.
   Imposition of the tax imposed pursuant to this subchapter shall not apply to any demolition for which a complete and proper application for the demolition permit was on file with the city on or before February 15, 2006, being the effective date of this subchapter.
(Ord. 2006-01, passed 2-6-2006)
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