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There is hereby imposed and shall accrue, as set forth herein, and be collected a tax, as herein provided, upon the renting, leasing or letting of any hotel accommodations in the village at the rate of five percent of the gross rental or leasing charges and revenues, exclusive of revenues received from food and beverage sales.
(Ord. 97-32, passed 1-5-98)
The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee or tenant of such hotel accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, manager and operator of hotel accommodations to secure said tax from the lessee or tenant of said hotel accommodations and pay over to the Treasurer said tax under rules and regulations prescribed by the Treasurer and as otherwise provided by this chapter.
(Ord. 97-32, passed 1-5-98) Penalty, see § 120.99
The Village Treasurer is hereby designated as the administration and enforcement officer of the tax hereby imposed on behalf of the village. The owner, manager or operator of each hotel accommodations shall bear, jointly and severally, the duty to collect the tax herein levied from each user, lessee or tenant of any hotel accommodations 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 accommodations tax shall be stated, charged and shown separately. The tax shall be paid to the person required to collect it as trustee for and on behalf of the village. The hotel accommodations tax, once collected, shall be paid to the Treasurer on a monthly basis. The tax shall be due on or before the 15th day of the calendar month succeeding the month in which it was imposed.
(Ord. 97-32, passed 1-5-98) Penalty, see § 120.99
(A) By the 15th day of each calendar month, every owner, manager and operator of hotel accommodations shall file a sworn tax return on a calendar monthly basis with the Treasurer showing tax receipts received with respect to hotel accommodations space used, rented or leased during the preceding monthly period, upon forms prescribed by the Treasurer. At the time of filing said tax return, the owner, manager or operator of hotel accommodations shall pay to the Treasurer all taxes due for the period to which the tax return applies.
(B) If for any reason any tax is not paid when due, a late charge at the rate of five percent on the amount of tax which remains unpaid shall be added and collected. In addition, in the event of failure by any hotel accommodations owner, manager or operator to collect and pay to the Village Treasurer the tax required hereunder within ten days after the same shall be due, interest shall accumulate and be due from the hotel accommodation owner, manager and/or operator upon said tax and late charge at the rate of 1% per month commencing as of the eleventh day after the tax was due. Whenever any person shall fail to pay any tax as herein provided, or if the owner, operator or manager of any hotel accommodation falls to collect any such taxes, upon the request of the Treasurer the Village Attorney shall bring or cause to be brought an action to enforce the payment of said tax on behalf of the village in any court of competent jurisdiction with the cost of such enforcement and the payment of said taxes to be borne and reimbursed by the owner, operator and/or manager of the hotel accommodations.
(Ord. 97-32, passed 1-5-98)
(A) Every owner, manager or operator of hotel accommodations shall keep accurate and complete books and records showing the prices, rents or charges made or charged and occupancies taxable under this chapter, and any other information required by the Treasurer for the administration of this chapter and the collection of the tax hereby imposed. At a minimum, such records shall include a daily sheet showing:
(1) The number of hotel and motel rooms rented during the 24 hour period, including multiple rentals of the same hotel or motel room when such occurs;
(2) The room rate or charge; and
(3) The actual hotel accommodations tax receipts collected for the date in question.
(B) The Treasurer, or his designee, shall at all reasonable times have full access to said books and records.
(C) During the normal business working hours of any such hotel accommodations, the Village Treasurer, or any person certified by him as his deputy or representative, may enter the premises of any hotel accommodations for the purposes of inspection and examination of its books and records for the proper administration of this chapter, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Village Treasurer or his duly authorized deputy or representative in the discharge of his duties hereunder.
(Ord. 97-32, passed 1-5-98) Penalty, see § 120.99
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