(A) For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL ROOM or MOTEL ROOM.
(a) A room within a structure, kept, used or maintained as or advertised or held out to the public to be in an inn, motel, hotel, apartment, lodging house, dormitory or place where sleeping, rooming, office, conference or exhibition accommodations are furnished for lease or rent, whether with or without meals.
(b) One room offered for rental with or without an adjoining bath shall be considered as a
SINGLE HOTEL OR MOTEL ROOM.
(c) The number of hotel or motel rooms within a suite shall be computed on the basis of those rooms utilized for the purpose of sleeping.
OWNER. Any person or persons having a sufficient proprietary interest in conducting the operation of a hotel or motel room or receiving the consideration for the rental of the hotel or motel rooms so as to entitle the person or persons to all or a portion of the net receipts thereof.
PERSON.
(a) Any natural person, trustee, court-appointed representative, syndicate, association, partnership, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner or any officers, agents, employees or other representative acting either for himself, herself or for any person in any capacity, or any other entity recognized by law as the subject of rights and duties.
(b) The masculine, feminine, singular or plural is included in any circumstances.
(`92 Code, § 36-3-1)
(B) (1) There is hereby levied and imposed upon the use and privilege of renting a hotel or motel room within the village a tax of 5% of the rental or leasing charge for each hotel and motel room rented for each 24-hour period or any portion thereof; provided, however, that the tax shall not be levied and imposed upon any person who rents a hotel or motel room for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.
(2) The ultimate incident of and liability for payment of the tax shall be borne by the person who seeks the privilege of occupying any hotel or motel room, the person hereinafter referred to as “renter.”
(3) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, manager or operator of every hotel or motel to act as owner, manager or operator of every hotel or motel to act as trustee for and on account of the village and to secure the tax from the renter of the hotel or motel room and pay over to the Village Clerk the tax under procedures described by the Village Clerk or as otherwise provided in this section.
(4) Every person required to collect the tax levied by this section shall secure the tax from the renter at the time he or she collects rental payment for the hotel or motel room. The amount due under the tax provided in this section shall be stated separately upon the invoice, receipt or other statement or memorandum of the rent given to the renter at the time of payment.
(`92 Code, § 36-3-2)
(C) (1) The Village Clerk, or any person certified as his or her deputy or representative, may enter the premises of any hotel or motel for inspection and examination of books and records in order to effectuate the proper administration of this section and to ensure the enforcement of the collection of the tax imposed.
(2) It shall be unlawful for any person to prevent, hinder or interfere with the Village Clerk or his or her duly authorized deputy or representative in the discharge of his or her duties and the enforcement of this section. It shall be the duty of every owner to keep accurate and complete books and records to which the Village Clerk or his or her deputy or authorized representative shall, at all times, have access, which records shall include a daily sheet showing:
(a) The number of hotel and motel rooms rented during the 24-hour period, including multiple rentals of the same hotel or motel rooms where such shall occur; and
(b) The actual hotel or motel tax receipts collected for the date in question.
(`92 Code, § 36-3-3)
(D) (1) The owner or owners of each hotel or motel within the village shall file tax returns showing tax receipts received with respect to each hotel and motel room during each month commencing on September 1, 1988, and continuing on the first day of every month thereafter. The return shall be due on or before the last day of the calendar month succeeding the end of the month filing period.
(2) The first taxing period for the purpose of this section shall commence September 1, 1988, and the tax return and payment for the period shall be due. Thereafter, reporting periods and tax payments shall be in accordance with the provisions of this section. At the time of filing the tax returns, the owner shall pay to the Village Clerk all taxes due for the period to which the tax returns apply.
(3) If, for any reason, any tax is not paid when due, a penalty at the rate of 1.5% for a 30-day period or portion thereof, from the day of delinquency shall be added and collected.
(`92 Code, § 36-3-4)
(E) Whenever any person shall fail to pay any tax, as herein provided, the Village Attorney shall, upon the request of the Village Clerk, bring or cause to be brought any action to enforce the payment of the tax on behalf of the village in any court of competent jurisdiction.
(`92 Code, § 36-3-5)
(F) All proceeds resulting from the imposition of the tax under this section, including penalties, shall be appropriated as follows:
(1) Five percent of the gross tax revenue collected each year shall be appropriated for and directed to the office of the Village Treasurer to defray the costs of administering and processing the imposition, application and collection of the tax.
(2) All the rest, residue and remainder of the tax revenue collected each year, shall be paid into the treasury of the village, into a special fund to be used solely to promote tourism, conventions and other special events within the village or otherwise to attract non-resident overnight visitors to the village.
(`92 Code, § 36-3-6) (Ord. 88-17, passed 8-17-88; Am. Ord. 2008-19, passed 6-4-08) Penalty, see § 10.99