(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Monticello, Illinois.
CITY TREASURER. The City Treasurer of the City of Monticello.
HOTEL ACCOMMODATIONS; MOTEL ACCOMMODATIONS. A room or rooms, within a structure, offered for rental on a daily basis and containing facilities for sleeping.
PERMANENT RESIDENT. Any person who occupies or has the right to occupy any room or rooms in a hotel or motel for at least 60 consecutive days.
PERSON. Any natural person, receiver, administrator, executor, conservator, assignee, trust, estate, firm, copartnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. 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.
(B) Tax imposed. There is hereby and shall immediately accrue and be collected a tax upon the rental or leasing of any hotel or motel accommodation in the city, at the rate of 5% of the gross rental or leasing charge.
(C) Liability for tax. The ultimate incidence of and liability for payment of the tax shall be borne by the lessee or tenant of the hotel or motel accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, manager, or operator of hotel or motel accommodations to secure the tax from the lessee or tenant of the hotel or motel accommodations and remit to the city that tax under rules and regulations prescribed by the City Treasurer and as otherwise provided in 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 or motel accommodations tax shall be stated, charged, and shown separately.
(E) Filing of return. Every owner, manager, or operator of hotel or motel accommodations within the city shall file a tax return on a monthly basis with the City Treasurer on forms prescribed by the Treasurer, showing tax receipts received with respect to hotel or motel accommodations rented or leased during the preceding monthly period. At the time of filing of the tax return, the owner, manager, or operator of hotel or motel accommodations shall remit the city all taxes collected for a period to which the tax return applies. The dates upon which the monthly returns are to be filed shall be provided by rules and regulations promulgated by the City Treasurer.
(F) Failure to pay, collect, or remit tax. If for any reason any tax is not collected or remitted when due, a penalty at the rate of 2% per month on the amount of tax which remains unremitted shall be added and collected. Whenever any person shall fail to pay, collect, or remit any tax as herein provided, upon the request of the City Treasurer, the City Attorney shall bring or cause to be brought an action to enforce compliance in any court of competent jurisdiction.
(G) Record-keeping. Every owner, manager, or operator of hotel accommodations in the city shall keep books and records showing the prices, rents, or charges made or charged, and occupancies taxable under this section. The City Treasurer, or his or her designate, shall at all reasonable times have full access to the books and records.
(H) Exemption. The tax imposed under this section shall not apply to the renting or leasing of any hotel or motel accommodations to permanent residents. If hotel or motel 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.
(I) Disposition of proceeds of tax. All proceeds resulting from the imposition of the tax under this section, including penalties, shall be paid into the treasury of the city, to be used solely for the purpose of promoting tourism and conventions within the city or otherwise to attract nonresident overnight visitors to the city. No funds received from this tax shall be used to advertise for or otherwise promote new competition in the hotel business.
(J) Violation; fine. Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with or resisting or opposing the enforcement of any of the provisions of this section, except when otherwise specifically provided, upon judgment therefor, shall be punished by a fine of not less than $100 nor more than $750. Each day of violation shall constitute a separate and distinct offense.
(K) Application. This section shall be liberally construed and administered to supplement all of the city’s tax ordinances. To the extent that any tax ordinance is in conflict with or inconsistent with this section, this section shall be controlling.