(A) There is hereby imposed a tax upon all persons (meaning any natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, or a receiver, executor, trustee, guardian or other representative appointed by order of any court) engaged in the Village of Mahomet, Illinois, in the business of renting, leasing or letting rooms in a hotel, as defined in the “Hotel Operators' Occupation Tax Act,” 35 ILCS Ch. 35, Act 145, §§ 1 et seq.
(B) Said tax is hereby imposed at a rate of 5% on the gross rental receipts from such renting, leasing or letting, excluding however, from gross rental receipts, the proceeds of such renting, leasing or letting to permanent residents of that hotel.
(C) For purpose of this subchapter, a HOTEL means 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 facilities.
(D) All taxes collected pursuant to this ordinance shall be expended by the Village of Mahomet solely to promote tourism and conventions within Mahomet or otherwise to attract non-resident overnight visitors to Mahomet. No tax receipts under this ordinance shall be used to advertise for or otherwise promote new competition in the hotel business.
(E) All persons engaged in said business shall furnish to the Mahomet Village Clerk on a monthly basis, by the 10th day of the following month, a report of total gross rental receipts for such period(s) on forms, if any, furnished by the village. If no forms are provided, the hotel operator shall report on such periodic basis the number of rooms rented each day and the gross rental receipts received each day, and the 5% tax due the Village of Mahomet thereon. The hotel operator shall furnish any additional necessary records and documentation as reasonably required to enable the Village to administer this subchapter.
(F) The hotel operator shall pay the tax monthly to the Village of Mahomet by the tenth day of the following month with each monthly report.
(G) The Village Clerk may allow hotel operators to coincide its reports and tax payments with said operators' state hotel tax reporting and payment. If any person subject to the imposition of this tax does not file the required return and/or pay the required tax, the village may take legal action against said operator to enforce the terms of this ordinance, and said person shall be liable to the village for its reasonable attorney fees and costs incurred in enforcing this chapter.
(H) This chapter shall be effective upon its passage and publication as required by law and shall apply to gross rental receipts for renting, leasing or letting such rooms on and after January 1, 2003.
(Ord. 93-11-1, passed 11-23-1993; Ord. 02-07-07, passed 7-23-2002)