(A) There is hereby levied and imposed, and shall accrue beginning on May 1, 2020, a tax, upon the privilege of renting or leasing self-service storage facilities in the Village of Tinley Park, at a rate of five-percent on the gross rental or leasing charge. This tax shall be in addition to any and all other taxes imposed.
(B) The ultimate incidence of and liability for payment of said tax shall be borne by the occupant of any such self-storage facility accommodations. Nothing herein shall be construed to impose a tax upon the occupation of leasing or operating self-storage facilities.
(C) Each owner of a self-storage facility shall have the duty to collect the tax from each lessee and to pay it over to the village along with an account thereof on the tax reporting forms prescribed by the village.
(D) Every owner shall, on a monthly basis, file a return in a form prescribed by the Village Treasurer. However, depending on the volume of the taxes an owner collects, the owner may be permitted by the Village Treasurer to file on a quarterly, semi-annual, or annual basis in lieu of the prescribed monthly basis.
(E) The return and the tax shall be filed with the Village Treasurer by the 15th day of the month following the month in which payment for the tax has been made.
(F) It shall be unlawful for any owner of a self-storage facility accommodation to fail to cause said tax to be collected from the occupant of said self-storage facility accommodations, file any tax return required by this chapter, or remit said tax to be paid over to the Village Treasurer under the rules and regulations prescribed by the Village Treasurer and as otherwise provided for in this chapter.
(Ord. 2020-O-014, passed 3-3-20) Penalty, see § 129K.99