3-2-6: MUNICIPAL HOTEL TAX:
   A.   Definitions: For purposes of this tax, the following definitions shall apply:
GROSS RENTAL RECEIPTS: The total amount of consideration 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, including, but not limited to, amounts charged for making, servicing or facilitating reservations. Gross rental receipts shall not include taxes or other charges not related to the room occupancy or making, servicing or facilitating reservations. Gross rental receipts shall also not include the proceeds of such renting, leasing or letting to permanent residents of that hotel.
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, 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. (1976 Code §18-92; amd. Ord. 2018-4, 2-15-2018)
   B.   Tax Imposed; Rate: There is hereby levied and imposed upon all persons engaged in the business of renting, leasing or letting rooms in a hotel in the Village, or making, facilitating or servicing the renting, leasing or letting of rooms in a hotel in the Village, a tax of one percent (1%) on the gross rental receipts therefrom. (Ord. 2018-4, 2-15-2018)
   C.   Exemptions From Tax: A taxpayer subject to the tax imposed in subsection B of this section may claim an exemption for gross rental receipts subject to said tax, if gross rental receipts are derived from binding and guaranteed room contract(s) entered into, on or before January 1, 1987. In order to claim this exemption, the taxpayer must submit written proof of said binding and guaranteed contract in a form satisfactory to the Corporate Authorities on the monthly tax return required in subsection D of this section during the month in which said exempt gross receipts are received by the taxpayer. Failure by the taxpayer to claim said exemption in the month in which said gross receipts are received shall constitute an automatic waiver and bar to receipt of said exemption. (1976 Code §18-91)
   D.   Return: Each person subject to the tax imposed in subsection B of this section shall make a tax return as required by this subsection to the Village Director of Finance on or before the twentieth day of each month stating:
      1.   Name;
      2.   Principal place of business;
      3.   Gross receipts during the prior month upon the basis of which the tax is imposed;
      4.   Amount of tax;
      5.   Such other reasonable and related information as the Corporate Authorities may require.
Each person making the return shall, at the time of making such return, pay to the Village Director of Finance the amount of tax herein imposed. (1976 Code §18-93)
   E.   Reimbursement Of Tax: Persons subject to the tax imposed by this section may reimburse themselves for their tax liability by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with the State tax imposed under the "Hotel Operators Occupation Tax Act", 35 Illinois Compiled Statutes 145/1 et seq., as amended. (1976 Code §18-94)
   F.   Books And Records: Every person subject to the tax imposed by this section shall keep separate books or records of his business so as to show the amounts taxable under this section separately from his transactions not taxable hereunder. If any such person fails to keep such separate books or records, he shall be liable for the tax at the rate designated in subsection B of this section upon the entire proceeds from his hotel or the making, facilitating or servicing of hotel reservations. (Ord. 2018-4, 2-15-2018)
   G.   Proceeds: The proceeds from the tax collected pursuant to this section shall be used solely to promote tourism and conventions in the Village or otherwise permitted by State law. No such funds shall be used to advertise for or otherwise promote new competition in the hotel business. (1976 Code §18-97)
   H.   Interest And Penalties: Late payment, underpayment or nonpayment of any tax due hereunder shall be subject to interest and penalties as set forth in section 3-2-10 of this chapter. Any person violating any other provision of this section, upon conviction thereof, shall be punished by a fine of not more than the maximum amount permitted by section 1-4-1 of this Code for each offense. A separate offense shall be deemed committed on each day during or on which a violation occurs or continues.
Nothing in this section shall be construed as limiting any additional or further remedies that the Village may have relating to the enforcement of this section, or the collection of the amount of any tax due hereunder. (Ord. 2001-04, 1-25-2001)