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(A) The owner or owners of each hotel or motel room within the city shall file tax returns showing tax receipts received with respect to each hotel and motel room during each three month period commencing on and including January 1, April 1, July 1, and October 1 on forms prescribed by the City Treasurer. The returns shall be due on or before the fifteenth day of the calendar month succeeding the end of the quarterly filing period and the returns shall indicate where the return is to be filed, (i.e., return for January, February, and March tax receipts due on or before April 15).
(B) The first tax period for the purpose of this chapter shall commence on April 1, 1991 and the tax return and payment for such period shall be due on or before July 15, 1991. Thereafter reporting periods and taxes shall be paid in accordance with the provisions of division (A) of this section. At the time of filing the tax returns, the owner shall pay to the City Treasurer all taxes due for the period to which the tax return applies.
(C) Any owner of a motel or hotel who for the preceding quarterly period has failed to file a proper return or pay over the proper tax to the City Treasurer, may be required by the City Treasurer, at his or her discretion, to file subsequent returns and pay the tax herein imposed on a monthly basis, in which case payments of the tax shall be made to the City Treasurer on or before the fifteenth day of the month succeeding the month for which the tax was due.
(D) In addition to the tax return filed by the owner or owners of each hotel, such owner or owners shall also file the STR Report for said hotel for the same period covered by the tax return and a copy of the Hotel Operator’s Occupation Tax returns filed with the Illinois Department of Revenue covering the same period as the local tax return. In the event such hotel does not make STR Reports to its franchisor, it shall provide a certified statement containing the following information for the period covered by the tax return:
(1) Total occupancy;
(2) Average daily rate;
(3) Revenue per available room;
(4) Complimentary room settlements;
(5) Rack rate for rooms posted in accordance with state law; and
(6) Other financial information as may be requested by the City Treasurer or his or her designee.
(E) Any owner who shall fail lo timely file the tax return and all documentation as required by this § 36.48, shall be assessed a 30% penalty in addition to the tax and any late payment penalties. Any owner who shall fail to pay the tax when due shall be assessed a penalty of 1% on all amounts found due for each 30 day period or portion thereof that the payment of the tax is delinquent.
(Ord. 2016-12, passed 8-22-2016)