(A) Purpose: The purpose of this section is to generate revenue to be placed in a fund to increase tourism in the City of Spring Valley through the promotion of lodging, restaurants, attractions, conventions, expositions, and theatrical, sport, cultural and other similar activities.
(B) Definitions: For the purpose of, and used in this section, unless the context otherwise requires:
CITY CLERK: The Spring Valley city clerk.
DEPARTMENT: The Illinois department of revenue.
HOTEL: Any building or buildings in which the public may for a consideration obtain living quarters, sleeping or housekeeping accommodations. The term includes conference centers, inns, motels, tourist homes or courts, lodging houses, rooming houses, apartment houses and bed and breakfast houses.
OCCUPANCY: The use or possession, or the right to the use or possession, of any room or rooms in a hotel for any purpose, or the right to the use or possession of the furnishing or to the services and accommodations accompanying the use and possession of the room or rooms.
PERMANENT RESIDENT: Any man or woman who occupies 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 thirty (30) consecutive days for his or her own personal use unrelated to the conducting of any business or occupation.
PERSON: Any natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, or receiver, executor, trustee, conservator or other repetitive appointed by any court.
RENT OR RENTAL: The consideration received for occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature.
RENTER: Any person who pays for the privilege of using or occupying a hotel room for the period for which payment is made.
ROOM OR ROOMS: Any living quarters, sleeping or housekeeping accommodations.
(C) Tax Imposed:
1. There is hereby levied and imposed upon all persons, firms or corporations engaged in the business of renting, leasing or letting rooms in a hotel which is located within the corporate limits of the city of Spring Valley, Bureau County, pursuant to section 8-3-14 of the Illinois municipal code 2 , a tax at a rate of four percent (4%) of the gross rental receipts from such renting, leasing or letting for any purpose of each twenty four (24) hour period or portion thereof. Excluded from the gross rental receipts will be the proceeds of such rents, leasing or letting to permanent residents. The tax imposed herein shall be in addition to any and all other taxes and charges applicable to such hotels, but such other taxes and charges shall not be construed to be a part of the gross rental receipts upon which this tax is levied.
2. The ultimate incidents of any liability for payment of the tax levied herein is upon the person, firm or corporation engaged in the business of leasing, renting or letting said rooms. Such hotel owners and operators may reimburse themselves for their tax liability for this tax separately stating such tax as an additional charge to the lessee or renter. The charge may be stated in combination as a single amount with the state of Illinois tax imposed under "the hotel operator's occupation tax" 3 . No tax is imposed based upon receipts from any permanent residents of any hotel.
3. No person, firm or corporation engaged in the business of renting, leasing or letting rooms in a hotel shall reimburse himself or change for the imposition of this tax at a rate higher than the tax imposed by this section.
4. Except as otherwise provided in this subsection (C), on or before the deadlines as required by the state of Illinois for the filing of hotel operators' occupation tax return, every person, firm or corporation engaged in the business of renting, leasing or letting rooms in a hotel within the city of Spring Valley during the preceding calendar month shall file a return with the city clerk, on or before the thirtieth day of the month following the month for which the information provided, on forms to be supplied by the city clerk, stating:
(a) The name of the operator;
(b) His residence address and the address of the principal place of business from which he engages in the business or renting, leasing or letting rooms in a hotel in the city of Spring Valley;
(c) Total amount of rental receipts received by him during the preceding calendar month from renting, leasing or letting rooms to permanent residents during such preceding calendar months;
(d) Total amount of rental receipts received by him during the preceding calendar month from renting, leasing or letting rooms to permanent residents during such preceding calendar months;
(e) Gross rental receipts which were received by him during the preceding calendar month and upon the basis of which the tax is imposed;
(f) The amount of the tax due;
(g) The amount of penalty for late payment due, calculated at the rate of one and one-half percent (1.5%) per month with a twenty dollar ($20.00) minimum penalty;
(h) Such other reasonable information as may from time to time be required by the city clerk.
The persons subject to the tax shall also transmit to the city clerk with the return required by this subsection (C)4 the amount of the tax and penalties, if any, due as shown by said return. Such person shall also file the city clerk copies of all hotel operators' occupation tax returns as are required by the provisions of 35 Illinois Compiled Statutes 145/1 et seq.
5. Any person, firm or corporation engaged in the business of renting, leasing or letting of hotel rooms shall maintain complete and accurate books and records, including a daily sheet showing the gross rental receipts for the hotel rentals for the day reported.
6. For the purpose of enforcing and administering this section, the city clerk or such agents designated by the city clerk shall, after providing reasonable notice, have access during normal business hours to the books and records of the person, firms and corporations subject to this section.
The city clerk or such agents as are designated by the city clerk shall at least annually inspect said books and records and shall file a written report of his or her findings with the city council no later than April 1 of each year.
7. Whenever any person shall fail to pay any tax as herein provided, the corporation counsel shall, upon the request of the city clerk, bring or cause to be brought any action to enforce the payment of said tax in behalf of the city in any court of competent jurisdiction.
8. Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with, or resisting or opposing the enforcement of any of the provisions of this section, except when otherwise specifically provided, upon conviction thereof, shall be punished by a fine of not less than two hundred dollars ($200.00) nor more than three hundred dollars ($300.00) for the first offense and not less than three hundred dollars ($300.00) nor more than five hundred dollars ($500.00) for the second and each subsequent offense in any one hundred eighty (180) day period. A separate and distinct offense shall be regarded as committed each day upon which said period shall continue any such violation, or permit any such violation to exist after notification thereof.
9. All proceeds resulting from the imposition of the tax under this section, including penalties, shall be paid into the treasury of the city of Spring Valley and shall be credited to and deposited in the corporate fund of the city of Spring Valley to be utilized to increase tourism in the city of Spring Valley through the promotion of lodging, restaurants, attractions, conventions, expositions, and theatrical, sports, cultural and other similar activities. Such expenditures for this purpose shall include, but not be limited to:
(a) Publishing promotional material, such as general brochures, calendars of events, lodging guides and antique and arts guides;
(b) Preparation of an advertising campaign promoting the city of Spring Valley;
(c) Exploring signage needs;
(d) Participation in regional tourism organizations;
(e) Working with group tour operators to encourage group tour business;
(f) Establishing office facilities and hiring a staff to direct promotional efforts.
(D) Purpose Of Penalties: The purposes of imposing the penalties in subsection (C)8 of this section is to ensure the integrity of the collection process established pursuant to this section. (Ord. 1165, 5-16-2005)
Notes
| 1 | 1. 65 ILCS 5/8-3-14. |
| 2 | 1. 65 ILCS 5/8-3-14. |
| 3 | 2. 35 ILCS 145/1, as amended. |