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(A) Definitions. For purposes of this section the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Paxton, an Illinois municipal corporation.
CLERK. The City Clerk of the City of Paxton, Illinois.
HOTEL (includes a MOTEL). Operator, occupancy, room or rooms, permanent resident, rent or rental, department, and person are hereby defined and shall have the meanings provided under ILCS Ch. 35, Act 145, § 2, as may be subsequently amended.
RETURN. Any return filed or required to be filed as provided in this section.
(B) Imposed; reimbursement; duty of operator to pay.
(1) Tax imposed. There is hereby levied and imposed a tax of 5% of the gross rental receipts from the renting, leasing or letting a hotel or motel room within the city for each 24-hour period or any portion thereof for which a daily room charge is made; provided, however, that a tax shall not be levied or imposed on any person who shall be a permanent resident. A PERMANENT RESIDENT is hereby defined to be a person who rents a hotel or motel room in the same establishment for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.
(2) Reimbursement. Persons subject to the tax hereby imposed may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination and in a single amount with the state tax imposed under The Hotel Operators' Occupation Tax Act, ILCS Ch. 35, Act 145, §§ 1 et seq.
(3) Duty of operator to pay. The tax herein levied and imposed shall be paid in addition to any and all other taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the Clerk under procedures prescribed by the Clerk or as otherwise provided in this section.
(C) Records to be kept. Every operator shall keep records of every occupancy and all rent paid, charged or due thereon and of the tax payable thereon in such form as may be required by regulation prescribed by the Clerk or as otherwise provided in this article. Such records shall be available for inspection and examination for any proper purpose at any reasonable time upon demand by the Clerk or a duly authorized agent or employee of the city and shall be preserved for a period of three years unless the clerk shall prescribe a shorter period of time. It shall be unlawful for any person to prevent, hinder or interfere with the Clerk or the duly authorized deputy or representative of the Clerk in the discharge of the duties of the Clerk.
(1) Every operator shall file monthly with the Clerk a return of occupancy and of rents and of the taxes payable thereon on forms prescribed by the Clerk and consistent with the returns required under ILCS Ch. 35, Act 145, § 2. The return shall be due on or before the last day of the calendar month succeeding the end of the month filing period. A separate return shall be filed for each place of business within the city regardless of ownership.
(2) The first taxing period for the purpose of this section shall commence on July 1, 2016, and the tax return and payment for such period shall be due on or before August 31, 2016. Thereafter reporting periods and tax payments shall be in accordance with the provisions of this section. At the time of filing such tax returns, the operator shall pay the full amount of all tax due hereunder.
(3) If for any reason any tax is not paid when due, a penalty at the rate of 1% per 30-day period or portion thereof from the date of delinquency shall be added and collected.
(E) Collection. Whenever any person shall fail to pay any tax due hereunder or any penalty provided for herein, the Clerk shall cause to be brought in the name of the city an action to enforce payment of the tax, together with the costs of such collection, including the city's reasonable attorney's fees.
(F) Proceeds of taxes. All proceeds resulting from the imposition of the tax hereunder, including penalties, shall be paid into the treasury of the city and shall be credited to and deposited in a separate fund of the city entitled "Tourism Fund." All such proceeds shall be separately accounted for by the Clerk and by the City Treasurer.
(G) Use of funds. All taxes and penalties received by the city shall be utilized by the city to promote tourism, special events, beautification and other programs and projects as approved by the City Council.
(H) Certificate of registration. It shall be unlawful and a violation of this section for any person to engage in the business of renting leasing or letting rooms in a hotel within the city without a certificate of registration from the Clerk. Such registration shall be issued by the Clerk on forms consistent with those registrations issued by the department under the provisions of ILCS Ch. 35, Act 145, § 5.
(I) Penalty. Any person who violates the provisions of this section shall, upon conviction thereof, be fined not less than $50, nor more than $500, said fine to be in addition to any and all other penalties provided herein. A separate offense shall be deemed to have been committed upon each day in which such violation occurs or continues.
(Ord. 15-33, passed 12-14-15)