(A) Every operator shall file monthly with the Clerk a return of occupancy and of rents and of the taxes payable thereon on forms prescribed by the Clerk and consistent with the returns required under the Hotel Operators’ Occupation Tax Act, found in 35 ILCS 145/1 et seq. The return shall be due on or before the last day of the calendar month following the end of the month for which the return is being filed. A separate return shall be filed for each place of business within the village regardless of ownership.
(B) The first taxing period for the purpose of this subchapter shall commence on September 1, 2008. At the time of filing such tax return, the operator shall pay the full amount of all tax due hereunder for the month of the return.
(C) If for any reason any tax is not paid when due, a penalty at the rate of 2% per 30-day period or portion thereof from the date of delinquency shall be added and collected.
(Ord. 919, passed 8-7-2008)