(A) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL. Any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations. The term includes inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses.
PERMANENT RESIDENT. Any person who occupied or has the right to occupy any room or rooms, regardless of whether or not it is the same room or rooms, in a hotel for at least 30 consecutive days.
PERSON or PERSONS. Any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.
ROOM or ROOMS. Any living quarters, sleeping or housekeeping accommodations.
(B) Hotel operator’s tax imposed. Pursuant to ILCS Ch. 65, Act 5, § 8-3-14 and any and all other applicable authority, a tax is hereby levied and imposed upon all persons engaged in the business of renting, leasing or letting rooms in a hotel. This tax rate shall be equal to 2% of the gross rental receipts from such renting, leasing, or letting for any purpose for each 24-hour period or any portion thereof-excluding however, from the gross rental receipts, the proceeds of such rents, leasing or letting to permanent residents.
(C) Liability for tax. The ultimate liability for payment of the tax levied herein is to be borne by the persons engaged in the business of renting, leasing or letting rooms in a hotel. Hotel owners and operators may reimburse themselves for their liability under this tax by separately stating such tax as an additional charge to the renter, which charge may be stated as a single amount or in combination with the state tax imposed by the state under ILCS Ch. 35, Act 145, § 1. No person engaged in the business of renting, leasing or letting rooms subject to this tax may reimburse himself or herself for the imposition of this tax at a rate higher than the tax imposed by this section.
(D) Payment and reporting. Any persons subject to this tax shall transmit to the Treasurer of the Village of Roscoe Illinois on or before the last day of each calendar month, a sum of money equal to the taxes collected pursuant to this section for the preceding calendar month; and simultaneously therewith shall transmit a report upon forms supplied by the Treasurer indicating the gross receipts from the renting of hotel rooms to all renters, including permanent residents, and such other information as the treasurer may reasonably require for the enforcement of this section.
(E) Record keeping. Any person engaged in the renting of hotel rooms shall keep complete and accurate books and records including a daily sheet showing the gross receipts for the hotel rentals for the day reported.
(F) Inspection of records. For the purposes of administering and enforcing this section, the Village Treasurer shall after providing reasonable notice, have access during normal business hours to the books and records to persons and businesses subject to this section.
(G) Penalty for violation of section. Any person who willfully violates any provision of this section is guilty of a misdemeanor and upon conviction thereof, shall be fined not less than $100 nor more than $750 per day for each day the violation continues and in addition shall be liable in a civil action for the amount of tax due.
(H) Use of proceeds. The Village Treasurer shall, by the 20th day of each month place the proceeds resulting from the proceeding month’s collection of this tax into a fund to be used at the discretion of the Village, to promote tourism and conventions within the Village or to otherwise to attract nonresident overnight visitors to the Village. No funds shall be used to advertise for or otherwise promote new competition in the hotel business.
(I) Tax shall not constitute indebtedness by the Village. This tax shall not be construed as constituting indebtedness by the Village subject to any limitation imposed by statute or otherwise.
(J) Effect of section. Nothing in this section shall be construed to affect any suit now pending in any court, any rights accrued or liability incurred, or any cause or causes of action incurred or existing under any prior resolution or ordinance, nor shall any right or remedy of any character be lost, impaired or affected by the execution of this section.
(Ord. 2012-44, passed 5-17-2011)