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(A) The operator shall file monthly, with the Director of Finance, tax returns on forms prescribed by the city and the Illinois Department of Revenue, showing tax receipts received with respect to hotel accommodations space rented or leased during the calendar month reported. The tax return and remittance of a sum of money equal to the tax imposed on the renting or leasing of the hotel accommodations space for the calendar month, shall be due on or before the last day of each succeeding calendar month and the return shall indicate for what period the return is to be filed; i.e. return and payment for January tax receipts is due on or before the last day of February.
(B) Every operator who is the owner of the hotel accommodations shall file monthly with the Director of Finance on or before the last day of each succeeding calendar month, a list, including name, postal address and email address, of the operators, other than the owner, who have rented or leased any hotel accommodations in the owner's facility for the month reported.
(C) If for any reason any tax is not paid when due, a late payment penalty in a sum equal to 10% of the unpaid tax, shall be assessed to the operator and added to the tax. In addition if for any reason any tax is not paid when due, interest at the rate of 1.5% per month on the amount of tax which remains unpaid, shall be added to the tax.
(Ord. 3966, passed 11-21-2016)