(A) Purpose. The purpose of this section is to generate revenue to be placed in a fund to generate tourism through the promotion of lodging, restaurants, attractions, conventions, expositions, and theatrical, sport, cultural, and other similar activities.
(B) Definitions. For the purposes of and as used in this section unless the context otherwise requires:
HOTEL. Any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping, or housekeeping accommodations. The term includes inns, motels, tourist homes, or courts, lodging houses, rooming houses, apartment houses, and bed-and-breakfast houses.
OCCUPANCY. The use or possession, or the right to the use or possession, of any room or rooms in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.
PERMANENT RESIDENT. Any man or woman who occupies or has the right to occupy any room or rooms in a hotel for at least 30 consecutive days for his or her own personal use unrelated to the conducting of any business or occupation.
PERSON. Any natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, or a receiver, executor, trustee, conservator, or other representative appointed by order of any court.
RENT or RENTAL. The consideration received for occupancy, valued in money, whether
received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature.
RENTER. Any person who pays for the privilege of using or occupying a hotel room for the period for which payment is made.
ROOM or ROOMS. Any living quarters, sleeping or housekeeping accommodations.
TREASURER. The Village Treasurer of the Village of Lakemoor, Illinois.
VILLAGE CLERK. The Village Clerk of the Village of Lakemoor, Illinois.
(C) Tax imposed.
(1) There is hereby levied and imposed a tax upon all persons, firms or corporations engaged in the business of renting, leasing or letting rooms in a hotel which is located within the corporate limits of the Village of Lakemoor, Illinois, at a rate of 5% of the gross rental receipts from such renting, leasing or letting for any purpose for each 24 hour period or portion thereof, excluding, however, from the gross rental receipts the proceeds of such rents, leasing or letting to permanent residents. The tax imposed herein shall be in addition to any and all other taxes and charges applicable to such hotels, but such other taxes and charges shall not be construed to be a part of the gross rental receipts upon which this tax is levied.
(2) The ultimate incidents of and liability for payment of the tax levied herein is upon the person engaged in the business of leasing, renting or letting said rooms. Such hotel owners and operators may reimburse themselves for their tax liability for this tax by separately stating such tax as an additional charge to the lessee or renter, which charge may be stated in combination as a single amount, with the State of Illinois tax imposed under "The Hotel Operator's Occupation Tax Act", (as provided for in ILCS Ch. 35, Act 145, §§ 1 et seq.) No tax is imposed based upon receipts from any permanent residents of any hotel.
(3) No person engaged in the business of renting, leasing, or letting rooms in a hotel shall reimburse himself or charge for the imposition of this tax at a rate higher than the tax imposed by this section.
(4) Except as otherwise provided in this division, on or before the last day of each calendar month, every person engaged in the business of renting, leasing or letting rooms in a hotel within the Village of Lakemoor during the preceding calendar month shall file a return with the Treasurer, on forms to be supplied by the Village Clerk, stating:
(a) The name of the operator;
(b) His residence address and the address of the principal place of business from which he engages in the business of renting, leasing or letting rooms in a hotel in the village;
(c) Total amount of rental receipts received by him during the preceding calendar month from renting, leasing, or letting rooms during such preceding calendar month;
(d) Total amount of rental received by him during the preceding calendar month from renting, leasing or letting rooms to permanent residents during such preceding calendar months;
(e) Total amount of other exclusions from gross rental receipts as allowed by this ordinance;
(f) Gross rental receipts which were received by him during the preceding calendar month and upon the basis of which the tax is imposed;
(g) The amount of the tax due;
(h) The amount of penalty due, if any;
(i) Such other reasonable information as may from time to time be required by the Treasurer.
(5) The person subject to tax shall also transmit to the Treasurer with the return required by this division the amount of the tax and penalties, if any, due as shown by said return required by this paragraph the amount of the tax and penalties, if any, due as shown by said return. Such person shall also file with the Treasurer, not later than five business days after said documents are transmitted to the State of Illinois, copies of all hotel operator's occupation tax returns as are required by the provisions of "The Hotel Operators' Occupation Tax Act", ILCS Ch. 35, Act 145, §§ 1 et seq.
(a) Any person engaged in the business of renting, leasing, or letting of hotel rooms shall maintain complete and accurate books and records, including a daily sheet showing the gross receipts for the hotel rentals for the day reported.
(b) For the purposes of enforcing and administering this section, the Treasurer or such agents as are designated by the Treasurer shall, after providing reasonable notice, have access during normal business hours to the books and records of persons and businesses subject to this section. The Treasurer or such agents as are designated by the Treasurer shall at least annually inspect said books and records and shall file a written report of his or her findings with the Village Board no later than April 1 of each year.
(c) Any person who violates any provision of this section, upon conviction thereof, shall be punished by a fine of not less than $50 nor more than $750 for the offense. A separate and distinct offense shall be regarded as having been committed each day upon which said person shall continue any such violation.
(Ord. 17-O-15, passed 5-11-2017)