There is hereby levied and imposed a tax of 5% of the rent charged for the privilege and use of renting a hotel or motel room within the village for each 24-hour period or any portion thereof for which a daily room charge is made; provided, however, that, the tax shall not be levied and imposed upon any permanent resident.
(A) Duties.
(1) The ultimate incidence of, and liability for, payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, the person hereinafter referred to as "renter".
(2) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the operator of every hotel or motel to secure the tax from the renter of the motel or hotel room, and to payover to village staff or any authorized representative of the village the tax under procedures prescribed by village staff, or as otherwise provided in this chapter.
(3) Every person required to collect the tax levied by this chapter shall secure the tax from the renter at the time he or she collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this chapter shall be stated separately on the document.
(4) Each operator shall register with village staff. This will be done when operators apply for a business license. Every operator shall renew and update the registration at the time of renewal or application for a business license. Every application for a business license shall be reviewed by village staff or authorized agent to determine whether the provisions of this chapter shall apply.
(B) Books and records. Village staff may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this chapter, and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder or interfere with village staff or authorized representative in the discharge of their duties in the enforcement of this chapter. It shall be the duty of every operator to keep accurate and complete books and records to which village staff shall at all times have full access, which records shall include a daily sheet showing:
(1) The number of hotel or motel rooms rented during the 24-hour period, including multiple rentals of the same hotel or motel rooms where such shall occur;
(2) The actual hotel or motel rental receipts collected for the date in question; and
(3) The actual hotel or motel rental receipts attributable to permanent residents. Further, the accurate and complete records shall include, but not be limited to, written agreements and other evidence showing operator is properly claiming exemptions for permanent residents.
(C) Monthly returns filed.
(1) Every operator shall file monthly with village staff a return, with payment of the taxes due for the period covered by the return. The return shall be due on or before last 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 village.
(2) The operator of each motel/hotel within the village shall file tax returns showing tax receipts for each hotel/motel during each return period commencing on January 1, on forms prescribed by village staff. The returns shall be due on or before the fifteenth day of the calendar month succeeding the end of the monthly filing period.
(3) If, for any reason, any tax is not paid when due, a penalty of 1-1/2% per month 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 operator who shall fail to collect and/or remit the tax imposed by this chapter.
(4) Each operator shall file a return with the following information stated:
(a) Name of hotel or motel;
(b) Name of operator;
(c) Address of hotel or motel location;
(d) Receipts for the period covered by the return as a total for the period and for each month covered by the period;
(e) Receipts attributable to permanent residents by month and as a total for the period;
(f) The difference between divisions (C)(4)(d) and (e) above for each month and as a total for the period;
(g) The tax collected for the period;
(h) The tax paid with the return for the period;
(i) A statement, under oath, by the operator, or its agent, that the return is true and accurate and that the tax due and owing for the period is correct as shown on the return; and
(j) Such other reasonable and related information as village staff may require.
(D) Collection and enforcement. Whenever any operator fails to pay any tax, interest or penalty as herein provided, village staff shall, upon request of the Village Board, bring suit on behalf of the village in a court of competent jurisdiction for the tax, interest, penalty and costs of collection including a reasonable attorney's fee.