CHAPTER 120: HOTEL ACCOMMODATIONS TAX
Section
   120.01   Title
   120.02   Definitions and construction
   120.03   Tax imposed
   120.04   Tax borne by lessee
   120.05   Collection
   120.06   Payment and late charges
   120.07   Records
   120.08   Suspension or revocation of licenses
   120.09   Proceeds
 
   120.99   Penalty
§ 120.01 TITLE.
   This chapter shall be known and cited as the Hotel Accommodations Tax Chapter and the tax herein imposed shall be known and cited as the Hotel Accommodations Tax.
(Ord. 97-32, passed 1-5-98)
§ 120.02 DEFINITIONS AND CONSTRUCTION.
   (A)   For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   VILLAGE. The Village of Peotone.
   TREASURER. The Treasurer of the Village of Peotone.
   HOTEL ACCOMMODATIONS. A room or rooms in any building or structure located in the village and kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment hotel, lodging house, bed and breakfast lodge or home, dormitory or place where sleeping, rooming, conference or exhibition accommodations are furnished for lease or rent, whether with or without meals, in which ten or more such accommodations are used or maintained for guests, lodgers or roomers. The term HOTEL ACCOMMODATIONS does not include an accommodation which a person occupies, or has the right to occupy, as his domicile and permanent residence.
   PERSON. Any natural person, receiver, administrator, executor, conservator, assignee, trust tn perpetuity, trust, estate, firm, general or limited partnership, 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; for profit, nonprofit or otherwise. Whenever the term PERSON is used in any clause prescribing and imposing a penalty, the term as applied to corporations shall include the officers thereof, and as applied to any other entity, the owners or part-owners thereof.
   (B)   In this chapter, unless the context otherwise requires, words in the singular number include the plural and in the plural include the singular; words of the masculine gender include the feminine and the neuter; and when the sense so indicates, words in the neuter gender may refer to any gender.
(Ord. 97-32, passed 1-5-98)
Loading...