(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 municipality during the preceding calendar month shall file a return with the City Clerk stating:
(1) The name of the operator;
(2) His or her residence address and the address of his or her principal place of business and the address of the principal place of business (if that is a different address) from which he or she engages in the business of renting, leasing or letting rooms in a hotel in this state;
(3) Total amount of rental receipts received by him or her 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 or her 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 Act, being 35 ILCS 145/1 et seq.;
(6) Gross rental receipts which were received, by him or her during the preceding calendar month and upon the basis of which the tax is imposed;
(7) The amount of tax due; and
(8) Such other reasonable information as the Department may require.
(B) If the operator’s average monthly tax liability to the city does not exceed $200, the City Clerk may authorize his or her returns to be filed on a quarter annual basis, or on an annual basis if such operator is authorized to file returns on tax imposed by the State Department of Revenue on such reduced basis, and may use the same forms and same schedule on which such returns are made to the State Department of Revenue.
(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 Act concerning the time within which an operator may file his or her return, in the case of any operator who ceases to engage in a kind of business which makes him or her responsible for filing returns under this Act, such operator shall file a final return under this Act with the City Clerk not more than one month after discontinuing such business.
(E) Where the same person has more than one business registered with the Department under separate registrations under this Act, such person shall not file each return that is due as a single return covering all such registered businesses, but shall file separate returns for each such registered business.
(F) In his or her return, the operator shall determine the value of any consideration other than money received by him or her in connection with the renting, leasing or letting of rooms in the course of his or her business and he or she shall include such value in his or her return. Such determination shall be subject to review and revision by the Department in the manner hereafter 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 Department the amount of tax herein imposed.
(Ord. 95-5, passed 12-6-1995)