(A) Except as provided hereinafter in this section, on or before the last day of each calendar month, every person engaged in the business of renting, leasing or letting rooms in a hotel in this city during the preceding calendar month shall file a return with the City Clerk stating:
(1) The name of the operator;
(2) His residence address and the address of his principal place of business and the address of the principal place of business (if that is a different address) from which he engages in the business of renting, leasing or letting rooms in a hotel in this city;
(3) Total amount of rental receipts received by him during the preceding calendar month from renting, leasing or letting rooms during such preceding calendar month;
(4) 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 month;
(5) Total amount of other exclusions from gross rental receipts allowed by this chapter;
(6) Gross rental receipts which were received by him during the preceding calendar month and upon the basis of which the tax is imposed;
(7) The amount of tax due;
(8) The amount of penalty due, if any; and
(9) Such other reasonable information as the city may require.
(B) If the Illinois Department of Revenue has authorized the operator to file returns on a quarter annual basis or annual basis as provided for in ILCS Ch. 35, Act 145, Section 6 of “The Hotel Operators’ Occupation Tax Act”, the operator may file returns and pay tax liability to the city at the same time that he is required to file his returns and pay his tax liability to the state.
(C) Such quarter annual and annual returns, as to form and substance, shall be subject to the same requirements as monthly returns.
(D) Notwithstanding any other provision in this chapter concerning the time within which an operator may file his return, in the case of any operator who ceases to engage in a kind of business which makes him responsible for filing returns under this chapter, such operator shall file a final return under this chapter with the City Clerk not more than one month after discontinuing such business.
(E) Where the same person has more than one hotel located within the city, such person shall file separate returns for each such hotel.
(F) In his return, the operator shall determine the value of any consideration other than money received by him in connection with the renting, leasing or letting of rooms in the course of his business and he shall include such value in his return. Such determination shall be subject to review and revision by the city in the manner hereinafter provided for the correction of returns.
(G) Where the operator is a corporation, the return filed on behalf of such corporation shall be signed by the president, vice-president, secretary or treasurer or by the properly accredited agent of such corporation.
(H) The person filing the return herein provided for shall, at the time of filing such return, pay to the City Clerk the amount of tax herein imposed. All moneys received by the City Clerk for taxes herein imposed shall be promptly deposited in a separate account designated as Tuscola Tourism Fund.
(I) The city may, upon separate written notice to a taxpayer, require the taxpayer to prepare and file with the City Clerk on a form prescribed by the city within not less than 60 days after receipt of the notice an annual information return for the tax year specified in the notice. Such annual return to the city shall include a statement of gross receipts as shown by the operator’s last state income tax return. If the total receipts of the business as reported in the state income tax return do not agree with the gross receipts reported to the city for the same period, the operator shall attach to his annual information return a schedule showing a reconciliation of the two amounts and the reasons for the difference. The operator’s annual information return to the city shall also include any additional reasonable information which the city deems would be helpful in determining the accuracy of the monthly, quarterly or annual tax returns by such operator as hereinbefore provided for in this section.
(J) If the annual information return required by this section is not filed when and as required, the taxpayer shall be liable for a penalty equal to 1% of the tax due from such taxpayer under this chapter during the period to be covered by the annual return for each month or fraction of a month until such return is filed as required with the penalty to be assessed and collected in the same manner as any other penalty provided for in this chapter.
(K) If the monthly, quarter annual, or annual tax return and payment of tax is not filed and paid when due, the taxpayer shall be liable for a penalty equal to 1½% per month or a fraction thereof of the delinquent tax then due from the taxpayer until such return is filed and tax paid with the penalty to be assessed and collected in the same manner as any other penalty provided for in this chapter.
(L) The chief executive officer, proprietor, owner or highest ranking manager shall sign the annual return to certify the accuracy of the information contained therein. Any person who willfully signs the annual return containing false or inaccurate information shall be guilty of perjury and punished accordingly. The annual return form prescribed by the city shall include a warning that the person signing the return may be liable for perjury.
(M) The foregoing portion of this section concerning the filing of an annual information return shall not apply to an operator who is not required to file an income tax return with the United States Government.
(Ord. 95-0-10, passed 9-11-95) Penalty, see § 122.99