A. Definitions: For purposes of this tax, the following definitions shall apply:
BOOKING AGENT: Any person or persons, as defined in section 1-3-2 of this Code, who makes, services or facilitates hotel reservations, including, but not limited to, online travel companies.
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.
OWNER: Any person or persons, as defined in section 1-3-2 of this Code, having an ownership interest in or conducting the operation of a hotel or receiving consideration for the rental of a hotel room.
RENT OR RENTAL: The consideration received 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.
ROOM: Any living quarters, sleeping or housekeeping accommodations. One room offered for rent with or without an adjoining bath shall be considered as a single room. (Ord. 2007-42, 7-19-2007; amd. Ord. 2018-4, 2-15-2018)
B. Tax Imposed; Rate: A tax is hereby levied and imposed at a rate of four percent (4%) of the rent charged for the privilege of renting and using a hotel room within the Village of Woodridge for each twenty four (24) hour period or any portion thereof for which a daily room charge is made; provided; however, that the tax shall not be levied and imposed upon any person renting a hotel room for more than thirty (30) consecutive days in the same hotel or to a person who works for and lives in the same hotel.
C. Liability: The ultimate incidence of and liability for payment of said tax shall be borne by the person who seeks the privilege of occupying the hotel room. (Ord. 2007-42, 7-19-2007)
D. Tax Collector: The tax levied in this section shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, manager and operator of every hotel and/or the booking agent making, servicing or facilitating reservations at such hotels to act as a trustee for and on account of the Village of Woodridge, and to secure and collect said tax from the person or persons renting the hotel room. Every person required to collect the tax levied in this section shall secure said tax at the time that he collects the price, charge or rent to which it applies. Upon the invoice, receipt or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this section shall be stated separately on said documents. Said tax shall be paid over to the Finance Department under procedures prescribed herein.
E. Transmittal Of Tax Revenue, Return And Payment: Any person required to secure and collect the tax levied in this section shall file tax returns reflecting tax receipts received with respect to each hotel room during each month upon forms prescribed by the Finance Department. Payment of the privilege tax shall be made to the Finance Department on or before the twentieth day of the month succeeding the month the tax was due along with the tax return. (Ord. 2018-4, 2-15-2018)
F. Proceeds: The proceeds from the tax collected pursuant to this section, including penalties, shall be deposited in the Village's General Corporate Fund and used for such purposes as the Village shall determine.
G. Interest, Penalties And Other Provisions: The provisions of section 3-2-10 of this chapter are incorporated herein and made a part of this section. Late payment, underpayment or nonpayment, credits and refunds, and audits and requests therefor, regarding any tax due hereunder, shall be subject to the provisions of section 3-2-10 of this chapter including interest and penalties. 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 to occur. If a court of competent jurisdiction finds that any person or persons have wilfully avoided payment of the tax imposed by this section, the Director of Finance may suspend or revoke all Village licenses held by such person.
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. 2007-42, 7-19-2007)
H. Books And Records: Every person required to secure and collect the tax levied by this section shall keep separate books or records of his business so as to show the rents and occupancies taxable under this section separately from his transactions not taxable hereunder. If such person fails to keep such separate books or records, he shall be liable for and subject to a penalty in an amount equivalent to the tax at the rate designated in subsection B of this section, upon the entire proceeds from the hotel room rental or making, servicing or facilitating of the reservation and as provided in section 3-2-10 of this chapter.
Upon not less than seventy two (72) hours' notice to such person and on a quarterly basis, the Village Director of Finance, or any person acting as his representative, may enter the premises of the hotel or booking agent for inspection and examination of books and records in order to effectuate the proper administration hereof and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder or interfere with the Village Director of Finance or his authorized representative in the discharge of his duties in the performance hereof. (Ord. 2018-4, 2-15-2018)