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(A) Definitions. For the purpose of this section, the following definitions shall apply, unless the context clearly indicates or requires a different meaning:
(1) COMMISSION. The City Tourism Commission created by Ordinance O-2007-08.
(2) HOTEL. Includes every building or structure kept, used, maintained, advertised, and held out to the public to be a place where lodging, or lodging and food, or apartments, or suites, or other accommodations are offered for a consideration to guests in which one or more rooms, apartments, or suites, or other accommodations are used for the lodging, or lodging and food, for such guests.
(3) PERMANENT RESIDENT. A person who rents a hotel or motel room in the same establishment for more than 30 consecutive days, or a person who works and lives in the same hotel or motel.
(B) Tax imposed.
(1) There is hereby levied and imposed a tax of 5% of 100% of the gross rental receipts from the renting, leasing, or letting of a hotel or motel room within the City of Pinckneyville, Perry County, Illinois, 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 upon any person who shall be a permanent resident.
(2) 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 single amount with the state tax imposed under “The Hotel Operators’ Occupation Tax Act” as provided in ILCS Ch. 35, Act 145, §1.
(3) The tax herein levied and imposed shall be paid in addition to any and all other taxes and charges, and it shall be the duty of the operator to pay the amount of the tax to the City Clerk under procedures prescribed by the City Clerk, or as otherwise provided in this ordinance.
(C) Records. Every operator shall keep records of every occupancy and of all rent paid, charged, or due thereon and of tax payable thereon in such form as may be required by regulations prescribed by the City Treasurer, or as otherwise provided in this section. Such records shall be available for inspection and examination for any purpose at any reasonable time by demand by the City Clerk, or a duly authorized agent or employee of the city, and shall be preserved for a period of three years, unless the City Clerk shall prescribe a shorter period of time. It shall be unlawful for any person to prevent, hinder, or interfere with the City Treasurer, or the duly authorized deputy or representative of the City Clerk engaged in the discharge of the duties of the City Clerk.
(D) Monthly return filed.
(1) Every operator shall file monthly with the City Clerk a return of occupancy and of rents and of the taxes payable thereon on forms prescribed by the City Clerk and consistent with returns required under The Hotel Operators’ Occupation Tax Act (ILCS Ch. 35, Act 145, §1). The return shall be due on or before the 20th day of the calendar month succeeding the end of the monthly 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, 2007, and the tax return and the payment for such period shall be due on or before August 15, 2007. Thereafter the reporting periods and tax periods shall be in accordance with the provisions of this section. At the time of filing of such tax returns, the operator may pay the full amount of all tax due hereunder. If for any reason any tax is not paid when due, a penalty at the rate of 1% for a 30-day period, or portion thereof, from the date of delinquency shall be added and collected. In addition, a penalty of 10% of the tax and interest due shall be assessed and collected against any hotel or motel owner, operator, or licensee who shall fail to collect and remit the tax imposed by this section.
(E) Failure to pay/enforcement. Whenever any person shall fail to pay any tax or penalty herein provided, the City Attorney shall, upon request of the Mayor, bring or cause to be brought an action to enforce the payment of the tax on behalf of the city in any court of competent jurisdiction, together with costs of such collection, including court costs and reasonable attorney fees.
(F) Payment to the city. All proceeds resulting from the imposition of the tax under Ordinance O-2007-08, including interest and penalties, shall be paid into the treasury of the city and shall be credited to and deposited into a separate fund designated to be a depository solely for this municipal tax, from which the funds collected pursuant to the ordinance shall be paid to the City Tourism Commission which shall utilize and expend the funds solely to promote tourism and conventions within the city and surrounding area or otherwise to attract non-resident overnight visitors to the municipality. No funds received pursuant to the ordinance shall be used to advertise for or otherwise promote new competition in the hotel business.
(G) Certificate of registration required. 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 or motel within the city without a certificate of registration from the City Clerk. Such certificate of registration shall be issued by the City Clerk on forms consistent with those certificates issued by the State Department of Revenue under the provisions of ILCS Ch. 35, Act. 145, § 5.
(H) City Tourism Commission. There is hereby created and established a City Tourism Commission which shall consist of three members, whose terms of office shall be three years and until their respective successors are appointed and have qualified, to be appointed by the Mayor with the consent of the City Council, which Commission shall direct and control the promotion of tourism and conventions within the city and surrounding area and develop plans to attract non-resident overnight visitors to the municipality. Of the initial three members, one shall serve for a period of three years, one for a period of two years, and one for a period of one year. Thereafter, such members shall serve for a period of three years. All members of the Commission shall serve without compensation, except that if the Council deems it advisable, they may receive such compensation as may be fixed from to time by said Council and provided for in the annual budget, and provided that all Commission members shall be entitled to reimbursement for all expenses incurred by them in the performance of their duties, including travel, meals, and lodging.
(1) Officers, records, reports. Immediately following their appointment, the members of the Tourism Commission shall meet, organize, elect the officers it may deem necessary, and adopt and later change or alter rules and regulations of organization and procedure consistent with city ordinances and state law. The Commission shall file an annual report with the Mayor and City Council setting forth its transactions and recommendations.
(2) Powers and duties. The Commission shall have the following powers and duties:
(a) To prepare and recommend to the Council a comprehensive plan for the promotion of tourism within the municipality and surrounding area;
(b) To prepare and recommend to the Council from time to time plans and/or recommendations for specific promotions in pursuance of the development of tourism within the municipality and surrounding area;
(c) To arrange and conduct any form of publicity relative to its activities for the purpose of promoting tourism within the municipality and surrounding area;
(d) To cooperate with municipal or regional planning commissions and other agencies or groups to further tourism within the municipality and surrounding area and to assure harmonious and integrated planning to promote tourism for the area;
(e) To exercise such other powers germane to those granted and as may be conferred by the City Council.
(Ord. O-2007-08, passed 6-11-07)