(A) Every operator shall file with the City Treasurer, a return of occupancy and of rents and of the taxes payable thereon on forms prescribed by the Treasurer and consistent with returns required under the Illinois Hotel Operators' Occupation Tax Act. The return shall be due on or before the due date established by the Illinois Department of Revenue for each type of filer, either monthly, quarterly, or annually. The due date is generally the last day of the month following the month the tax is computed and due. For example, an annual filer's due date is January 31. A monthly filer who is filing for May, would have a due date of June 31. Quarterly filers would have due dates of April 30, July 31, October 31, and January 31.
(B) A separate return shall be filed for each place of business within the city regardless of ownership. A copy of the Illinois state hotel operators' occupation tax return shall be provided to the city treasurer.
(C) Thereafter, the reporting periods and tax payments shall be in accordance with the filing requirements imposed on the taxpayer by the Illinois Department of Revenue. At the time of filing such tax returns, the operator shall pay the full amount of all tax due hereunder.
(D) If for any reason any tax is not paid when due. a penalty at the rate of 1% per 30-day period, or portion thereof, from the date of delinquency shall be added and collected. In addition, a penalty of 10% of the tax and interest due shall be assessed and collected against any hotel or motel owner, operator or licensee who shah fail to collect and remit the tax imposed by this subchapter.
(Ord. 1822, passed 6-1-22)