A. Definitions: As used in this section, unless the context otherwise requires, the terms specified have the meanings ascribed to them:
HOTEL ACCOMMODATIONS: A room or rooms in any building or structure kept, used, maintained, advertised or held out to be an inn, motel, hotel, tourist home or court, lodging house, rooming house and apartment house, or place where sleeping, rooming, office, conference or exhibition accommodations are furnished for consideration, whether with or without meals.
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.
OPERATOR: Any person operating a hotel.
PERMANENT RESIDENT: Any person who occupied or has the right to occupy any room or rooms, regardless of whether or not it is the same room or rooms, in a hotel for at least thirty (30) consecutive days.
PERSON: Any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part owners thereof, and as applied to corporations, the officers thereof.
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.
ROOM OR ROOMS: Any living quarters, sleeping or housekeeping accommodations.
B. Tax Imposed; Exemption:
1. There is hereby imposed and shall immediately accrue and be collected a tax upon the rental or leasing of any hotel accommodation in the village at the rate of five percent (5%) of the gross rental or leasing charge.
2. The tax imposed under this section shall not apply to the renting or leasing of any hotel accommodations to permanent residents. If hotel accommodations are provided for both permanent residents and other guests, the rental obtained from the permanent residents shall not be included in the computation of the tax due.
C. Liability For Payment Of Tax: The ultimate incidence of and liability for payment of said tax shall be borne by the lessee or tenant of any such hotel room. The tax herein levied shall be in addition to any and all other taxes, and it shall be the duty of every owner, manager or operator of hotel accommodations to secure said tax from the lessee or tenant of said hotel accommodations and pay over to the village said tax under rules and regulations prescribed by the finance director of the village and as otherwise provided by this section.
D. Collection Of Tax: The tax herein levied shall be secured by the hotel owner, manager or operator from the lessee or tenant when collecting the price, charge or rent to which it applies. Every lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge or rent payable upon which the hotel accommodations tax shall be stated, charged and shown separately.
E. Filing Of Return: Every owner, manager or operator of hotel accommodations shall file a sworn tax return on a quarterly basis with the finance director on forms prescribed by the village showing tax receipts received with respect to hotel accommodations rented or leased during the preceding quarterly period. At the time of filing of said tax return, the owner, manager or operator of hotel accommodations shall remit to the village all taxes due for the period to which the tax return applies. The dates upon which said quarterly returns are to be filed shall be provided by rules and regulations promulgated by the director of finance.
F. Failure To Pay Tax: If for any reason any tax is not paid when due, a penalty at the rate of two percent (2%) per month on the amount of tax which remains unpaid shall be added and collected. Whenever any person shall fail to pay, collect, or remit any tax as provided in this section, upon the request of the finance director, the village counsel shall bring or cause to be brought an action to enforce the payment of said tax on behalf of the village in any court of competent jurisdiction.
G. Records Kept: Every owner, manager or operator of hotel accommodations in the village shall keep books and records showing the prices, rents or charges made or charged and occupancies taxable under this section. The finance director or his designee shall, at all reasonable times, have full access to said books and records.
H. Disposition Of Proceeds Of Tax: The proceeds resulting from the imposition of the tax under this section shall be paid into the treasury of the village and shall be credited to and deposited in the corporate fund of the village to be used solely for the purpose of promoting tourism and conventions within the village. (Ord. 975, 9-18-2007)
I. Penalties: Any person violating any of the terms or provisions of this section shall be fined as established in section 1-4-1 of this code for each offense. Every day upon which such violation shall occur and upon which such violation shall continue shall constitute a separate offense. (Ord. 975, 9-18-2007; amd. Ord. 1061, 4-20-2010)