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§ 33.056 CREDIT AGAINST SURCHARGE DUE.
   If it shall appear that an amount of surcharge has been paid which was not due under the provisions of this chapter, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any surcharge due, or to become due, under this chapter; provided that no amounts erroneously paid more than three years prior to the filling of a claim therefor shall be so credited. Ninety days prior notice shall be given to the Emergency Telephone System Board on any credit against a surcharge due.
(Ord. 89-34, passed 12-13-89)
HOTEL ACCOMMODATIONS TAX
§ 33.065 TAX REQUIRED; AMOUNT.
   There is hereby levied and imposed upon the use and privilege of engaging in the business of leasing, renting, making, facilitating or servicing the leasing or renting of a hotel or motel room in the Village of Orland Hills, a tax of 5% on the gross rental receipts (not including taxes or other non-room rental charges added to the hotel or motel bill) for each such hotel or motel room rented for every 24-hour period, or any fraction thereof, excluding, however, from the gross rental receipts, the proceeds of such renting or leasing or letting to permanent residents of that hotel or motel.
(Ord. 2018-008, passed 8-1-18)
§ 33.066 EXEMPTION.
   A taxpayer subject to the tax imposed in § 33.065 of this chapter may claim an exemption for gross rental receipts subject to said tax, if gross rental receipts are derived from binding and guaranteed room contract(s) entered into on or before September 1, 1986. In order to claim this exemption, the taxpayer must submit written proof of said binding and guaranteed contract in a form satisfactory to the corporate authorities on the monthly tax return required in § 33.065 of this chapter during the month in which said exempt gross receipts are received by the taxpayer. Failure by the taxpayer to claim said exemption in the month in which said gross receipts are received shall constitute an automatic waiver and bar to receipt of said exemption.
(Ord. 2018-008, passed 8-1-18)
§ 33.067 DEFINITIONS.
   For purposes of this tax, the following definitions shall apply:
   GROSS RENTAL RECEIPTS. The total amount of consideration for occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, including, but not limited to, amounts charged for the making, servicing or facilitating reservations.
   HOTEL. Any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations. The term includes inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses.
   PERMANENT RESIDENT. Any person who occupied or has the right to occupy any room or rooms in a hotel for at least 30 consecutive days.
   PERSON. Any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.
   ROOM OR ROOMS. Any living quarters, sleeping or housekeeping accommodations.
(Ord. 2018-008, passed 8-1-18)
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