A. Municipal Hotel Operators' Occupation Tax levied herein shall be paid in addition to any and all other taxes. It shall be the duty of the operator of every hotel said tax, and to pay over to the Village Manager or his/her designee said tax on a monthly basis as provided herein.
B. Persons subject to this Municipal Hotel Operators' Occupation Tax may reimburse themselves for their tax liability by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with any State tax imposed under "The Hotel Operators' Occupation Tax Act."
C. Nothing in this Section shall be construed to authorize the Village to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by the State. (Ord. 2023-O-11, 6-19-2023)
A. Inspections: The Village Manager or his/her designee may enter the premises of any hotel for inspection and examination of books and records for the proper administration of this chapter and enforcement and collection of the Municipal Hotel Operators' Occupation Tax imposed. It shall be unlawful for any person to prevent, hinder or interfere with the Village Manager or his/her designee in enforcing this ordinance.
B. Records Required: It shall be the duty of every person operating a hotel in the Village to keep accurate and complete books and records to which the Village Manager or his/her designee shall, at all times, have full access, which records shall include a daily sheet showing:
1. The number of hotel rooms rented during the twenty four (24) hour period, including multiple rentals of the same hotel when such occurs; and
2. The actual hotel room tax receipts collected from the date in question.
C. Monthly Tax Returns: Every person operating a hotel shall file tax returns showing tax receipts received with respect to each hotel during each month of each year, within thirty (30) days after the end of the respective date, upon forms prescribed by the rules and regulations of the Village Manager or his/her designee. At the time of filing said tax returns, the operator shall pay to the Village Manager or his/her designee all taxes due for the period which the tax return applies. Each return shall be accompanied by payment to the Village of all taxes due and owing for the quarter covered by the return.
D. Failure To Pay Tax:
1. Interest And Penalty: In the event any hotel owner, manager or operator fails to collect and pay to the Village the Municipal Hotel Operators' Occupation Tax required hereunder within thirty (30) days after the same is due, interest shall accumulate and be due upon said tax owed the Village at the rate of one percent (1%) per month commencing as of the first day of the month following the month for which the tax was to have been collected and remitted to the Village.
2. Suit For Collection: Whenever a person fails to pay the Municipal Hotel Operators' Occupation Tax required herein, the Village Attorney shall, upon the request of the Village Manager or his/her designee, 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. Any legal fees incurred by the Village in the cost of the collection shall be paid by the operator.
3. Revocation Of Village Licenses: If the Village Manager or his/her designee, after conducting a hearing, finds that any person has willfully avoided payment of the tax imposed herein, he may suspend or revoke all Village licenses held by the hotel. The operator shall have an opportunity to be heard at a hearing held not less than five (5) days after notice of the time and place of hearing, with said notice addressed to the operator at the last known place of business, has been delivered to the operator.
E. The amounts collected by the Village pursuant to this section shall be expended by the Village solely to promote tourism and conventions within the Village or otherwise to attract nonresident overnight visitors to the Village. (Ord. 2023-O-11, 6-19-2023)