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A. Definitions: As used in this section, unless the context otherwise requires, the following terms shall be defined as hereinafter set forth:
HOTEL: Any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations. The term includes inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses.
PERMANENT RESIDENT: Any person who occupied or has the right to occupy any room or rooms in a hotel for at least thirty (30) consecutive days.
PERSON: Any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.
ROOM OR ROOMS: Any living quarters, sleeping or housekeeping accommodations. (Ord. 3036, 10-3-2016; amd. Ord. O2019-07, 3-4-2019)
B. Tax Imposed; Administration:
1. Tax Imposed: A tax is hereby imposed upon all persons engaged in the business of renting, leasing, or letting rooms in a hotel in the City, including online travel companies, at the rate of five percent (5%) of the monies, revenues or any other consideration received from such renting, leasing or letting activities, excluding, however, from the rental income calculation the proceeds of such renting, leasing or letting to permanent residents of that hotel.
2. Rules And Regulations: The City Finance Director may promulgate rules and regulations not inconsistent with the provisions of this section concerning the enforcement and application of this section. The terms "rules" and "regulations" include, but are not limited to, a case by case determination as to whether or not the tax imposed by this section applies.
3. Books And Records: Every person engaged in the business of renting, leasing or letting rooms in a hotel, including online travel companies, shall keep accurate books and records of its business activity in the City. The books and records shall include original source documents and books of entry denoting the transactions that gave rise, or may have given rise, to any tax liability under this section.
It shall be the duty of every person engaged in the business of renting, leasing or letting rooms in a hotel, including online travel companies, to keep accurate and complete books and records to which the City Finance Director, or his/her authorized representative, shall at all times have full access for inspection and auditing, which records shall include a daily sheet showing: a) the number of hotel or motel rooms rented in the City during the twenty four (24) hour period, including multiple rentals of the same hotel or motel room where such shall occur; and b) the actual hotel or motel monies, revenues or any other consideration collected with respect to rental activities for the date in question.
It shall be unlawful for any person to prevent, hinder or interfere with the city's finance director or his/her authorized representative in the discharge of his/her duties in the performance of this section.
4. Transmittal Of Tax Revenue:
a. The person engaged in the business of renting, leasing or letting rooms in a hotel within the city, including online travel companies, shall file tax returns showing tax receipts received with respect to each hotel and motel room during each month commencing on and including the first day of each month, on forms prescribed by the city finance director. The returns shall be due on or before the fifteenth day of the succeeding calendar month.
b. At the time of filing said tax returns, the person engaged in the business of renting, leasing or letting rooms in a hotel within the city including online travel companies, shall pay to the city finance director all taxes due for the period to which the tax returns apply. Any payment made by check which is returned to the city because of insufficient funds may result in the director requiring that future payments be made by cashier's check or money order.
c. If for any reason any tax is not paid when due, a penalty at the rate of one and one-half percent (11/2%) per thirty (30) day period, or portion thereof, from the day of delinquency shall be added and collected.
5. Collection: Whenever any person shall fail to pay any tax as herein provided, the city attorney shall, upon the request of the city finance director, bring or cause to be brought an action to enforce the payment of said tax on behalf of the city in any court of competent jurisdiction. (Ord. 3036, 10-3-2016)
C. Reimbursement: Persons subject to this tax may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with state tax imposed under "the hotel operator's occupation tax act" 1 .
D. Limitation On Authority: Nothing in this section shall be construed to authorize the city to impose a tax upon the privilege of engaging in any business which under the constitution of the United States may not be made the subject of taxation by this state. (Ord. 859, 9-2-1986)
E. Distribution Of Revenue:
1. Applications shall be made on forms provided by the tourism and arts commission. Funding requests shall be in accordance with the application.
2. Any event or program for which a grant application is made must meet the following criteria:
a. It must be in accordance with 65 Illinois Compiled Statutes 5/8-3-14.
b. It must be permissible under both the state and federal constitutions. (Ord. 2316, 8-21-2006)
3. All completed applications shall be filed with the tourism and arts commission and with the director of finance and shall be first considered by the public safety and finance committee of the whole meeting in January. The city council reserves the right to request additional information to assist in its consideration of any application. (Ord. O2017-07, 3-6-2017, eff. 5-1-2017)
a. Applications will be due on the second Monday in September. Applications submitted after the filing deadline shall not be considered, except as provided in subsection E3c of this section.
b. The tourism and arts commission shall review the applications and shall make recommendations to the city council with respect to funding the event or program.
c. If there are "available funds" in a category (i.e., "nonawarded" funds as opposed to unspent awarded funds) at the end of the grant award cycle, the commission shall review and make recommendations to the council for "new programs" that meet the following criteria:
(1) The program must be a totally new event or program and not a new component of an existing program.
(2) Anyone who is eligible to apply under the existing regulations can apply for a "new" event.
(3) Applicants must submit applications and must comply with all other normal criteria.
If a "new" applicant applies but there are no "available funds", the commission shall invite the applicant to complete the application and receive the benefit of a commission "courtesy review", which will be geared toward giving the applicant feedback on an application to be submitted during the regular grant cycle.
4. The commission staff liaison shall review the applications to determine whether the application is complete and accurate and if it meets the criteria established in subsection E2 of this section. The application shall specify who will be served by such event or program; the nature and quality of the event or program; the city's ability to accommodate the event or program; the city services that will be required; and other sources of funds available for the grant program at the time of application.
5. Consideration of all applications and the award, denial, modification, amendment or restriction of each application shall be in the sole discretion of the city council. If a grant is awarded to any applicant, the applicant shall meet the following additional requirements:
a. Applications shall include the words "Funded partially or wholly by the City of Warrenville" on all printed material distributed in conjunction with the event or program.
b. Submission of any requests for advances not later than forty five (45) days prior to the event. Advances shall be granted only to those with treasury insurance or in order to settle an invoiced service or product.
c. Within forty five (45) days after the conclusion of the event, a final written report shall be filed, which shall include an analysis of the impact of the program or event on tourism and conventions or on the attraction of nonresident overnight visitors to the city, including the postal zip codes and/or postal addresses of attendees where practicable, and a complete and proper accounting of the use of grant funds. Attached to the final written report shall be the following:
(1) A full and proper accounting of all expenses incurred, including copies of all receipts, bills, charges or expenses of any nature incurred as a result of the event or program. If this information was previously filed with the city director of finance and information services at an earlier date pursuant to a reimbursement request under subsection E5b of this section, then such prior filing may be incorporated into the final written report by reference;
(2) A full and proper accounting of any and all revenues received by or pledged to the applicant during or pursuant to the event in the form of admission fees, concession fees, food and/or beverage sales, drawings, and any and all other revenues collected from whatever source for the benefit of the applicant, its agents, assignees or designees;
(3) If the applicant is awarded an advance of grant funds pursuant to a request filed under subsection E5b of this section, and should the full and proper accounting included as part of the final written report establish that the amount of the advance exceeds the actual expenses approved for reimbursement, then the applicant shall attach as part of the final written report a check payable to the City of Warrenville in an amount equal to the difference between the total expenses approved for reimbursement and the amount of the advance;
(4) Any and all outstanding invoices.
d. Comply with all other requirements established in this subsection E.
6. No further funding requests shall be considered by the City Council for any applicant until the applicant has complied fully and to the satisfaction of the City Council with all report and payment provisions set forth herein. The Director of Finance and Information Services shall deposit all payments to the City pursuant to subsection E5c(3) of this section into the City's Hotel/Motel Tax Fund in accordance with approved accounting practices utilized by the City at the time such payment is tendered.
7. The provisions of subsections E5a and E5b of this section shall not apply to the City or any entity or group which is a subsidiary part of the City, including committees, commissions or boards. (Ord. 2316, 8-21-2006)
8. Should the City Council determine that it is necessary or desirable to transfer Hotel Operator Tax funds for other City purposes, the City Council shall specify the amount of Hotel Operator Tax funds which shall thereupon be transferred to any other nonenterprise City fund as deemed appropriate and necessary. (Ord. 2440, 4-7-2008)
F. Penalty: Any person found guilty of violating, disobeying, omitting, neglecting, or refusing to comply with, or resisting or opposing the enforcement of any provision of this section shall, upon conviction thereof, be subject to any penalties prescribed in chapter 16, "Locally Imposed And Administered Taxes", of this title and, to the extent permitted by law, the general penalty provisions in title 1, chapter 4 of this Code. (Ord. O2019-07, 3-4-2019)
1. 35 ILCS 145/1 et seq.