§ 96.01 IMPOSITION.
A hotel room gross rental receipts tax is hereby imposed, effective September 1, 2002, under ILCS Ch. 65, Act 5, § 8-3-14. Hotel rooms, tax on gross rental receipts to impose a tax upon all persons engaged in the business of renting, leasing or letting rooms in a hotel, as defined in “The Hotel Operators’ Occupation Tax Act,” at a rate of 5% of the gross rental receipts from such renting, leasing or letting, excluding, however, from gross rental receipts, the proceeds from renting, leasing or letting to permanent residents of that hotel, said tax to be administered and collected in accordance with this chapter.
(Ord. 771, passed 8-5-02)
§ 96.02 DEFINITIONS.
All terms used in this chapter shall have the meanings as defined in the Hotel Operators’ Occupation Tax Act, ILCS Ch. 35, Act 145, §§ 1 et seq., as amended, and ILCS Ch. 65, Act 5, § 8-3-14, as applicable, and as same shall be in force and effect from time to time.
(Ord. 771, passed 8-5-02)
§ 96.03 TAX CONSTITUTING SEPARATE CHARGE.
Those persons subject to the tax imposed by this chapter 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 the state tax imposed under the Hotel Operators’ Occupation Tax Act heretofore cited.
(Ord. 771, passed 8-5-02)
§ 96.04 EXEMPTIONS FROM TAX.
Gross rental receipts from the renting, leasing or letting rooms in a hotel only to permanent residents shall be exempt from the provisions of this chapter and persons subject to the tax imposed hereby shall be entitled to exclude from gross rental receipts for the purpose of computing the tax imposed hereby, that portion of such proceeds arising from renting, leasing or letting to permanent residents of the hotel operated by such person.
(Ord. 771, passed 8-5-02)
§ 96.05 USE OF PROCEEDS.
The city shall expend the tax collected pursuant to this section solely to promote tourism and conventions within the city, and otherwise to attract nonresident, overnight visitors to the city, and no tax collected pursuant to this chapter shall be used to advertise for or otherwise to promote new competition in the hotel business within the city.
(Ord. 771, passed 8-5-02)
§ 96.06 BOOKS AND RECORDS.
Every person subject to the tax imposed by this chapter shall keep separate books and records of his or her business as an operator so as to show the rents and occupancies taxable under this section separately from his or her transactions not taxable hereunder. If any such operator fails to keep such separate books or records, the operator shall be liable to tax at the rate designated herein upon the entire gross proceeds from the operation of his or her hotel.
(Ord. 771, passed 8-5-02)
§ 96.07 REGISTRATION.
All persons engaged within the city in the business of renting, leasing or letting rooms in a hotel or motel, so as to be subject to the tax imposed hereby, shall register the operation in the office of the City Clerk upon a registration form to be adopted and prescribed by the City Manager, which forms shall include such information as shall be reasonably necessary in order to assure collection and enforcement of the tax imposed by this chapter.
(Ord. 771, passed 8-5-02)
§ 96.08 TAX RETURNS.
Each person required to be registered hereunder and subject to the tax imposed by this chapter shall, on or before the last day of each calendar month, file a tax return in the office of the City Clerk on a form to be adopted and prescribed by the City Manager which shall include the information required to be reported on the tax return filed by such person with the state Department of Revenue pursuant to the Hotel Operators’ Occupation Tax Act hereinabove cited, for the preceding calendar month, together with a copy of the return filed with the state for such period. In the event any person required to file a return hereunder shall not be required to file a monthly return with the state Department of Revenue pursuant to the Hotel Operators’ Occupation Tax Act, such person shall, upon substantiation of the required filing frequency of the state return, be entitled to file the tax returns due pursuant to this chapter upon the same frequency and for the same period as the state return is required to be filed by such person, with the prior approval of the City Manager.
(Ord. 771, passed 8-5-02)
§ 96.09 PAYMENT OF TAX.
The tax due pursuant to this chapter shall be due and payable on or before the due date of the tax return showing the tax liability and shall be paid to the City Treasurer, together with any interest and penalty due, and the City Treasurer shall deposit the funds so collected into a separate fund to be designated Hotel and Motel Operators’ Occupation Tax Fund.
(Ord. 771, passed 8-5-02)
§ 96.10 INTEREST AND PENALTIES.
If the tax due pursuant this chapter is not paid on or before the due date of the return required to be filed by the person responsible for the payment of the tax, such person shall, in addition to the tax, be liable for a penalty equal to 1-1/2% of the tax due for each month or part thereof until such tax and penalty is paid in full. The penalty imposed hereby shall be assessed and collected in the same manner as the tax imposed under this chapter.
(Ord. 771, passed 8-5-02)
§ 96.11 PENALTIES FOR LATE FILING.
Any person responsible for filing a tax return and paying tax pursuant to this section who shall fail to file the required tax return on or before the due date thereof, whether or not the tax is paid therewith, shall be liable for penalty in the amount of $10 per day for each day that such tax return is late, and each day shall constitute a separate offense for purposes hereof.
(Ord. 771, passed 8-5-02)
§ 96.12 COMPLIANCE.
All returns required to be filed hereunder shall be executed by the proprietor, a general partner, or an authorized corporate officer and shall be made under penalties of perjury. Any person wilfully filing a return containing false or inaccurate information shall be guilty of perjury and of a violation of this chapter, and shall be subject to the fine imposed for violations of this chapter in addition.
(Ord. 771, passed 8-5-02)
§ 96.13 AUDITS.
The city, through its designated agent or officer, shall have the right, at reasonable times after reasonable notice, to examine all books and records maintained by the person registered or required to be registered under this chapter, including, but not limited to, general accounting records, bank records, returns required to be filed under the Hotel Operators’ Occupation Tax Act heretofore cited, state and federal income tax returns and any other books, records or documents which are relevant in the determination and confirmation of the full and accurate reporting of gross receipts on which tax is imposed by this section, the entitlement to any exemptions claimed, and the payment of the full tax due pursuant to this chapter.
(Ord. 771, passed 8-5-02)
§ 96.14 VIOLATIONS.
Any person violating the foregoing provisions of this chapter shall, upon conviction, be subject to a fine of not less than $100 nor more than $750 for each offense, except as otherwise expressly provided herein, and each day or part thereof upon which such
offense continues, shall constitute a separate offense hereunder.
(Ord. 771, passed 8-5-02)
§ 96.15 LIEN IMPOSED.
At any time after an assessment and demand for payment of any tax interest and/or penalty due pursuant to this section is made against any person, the city may file a notice of lien for said tax, in the office of the recorder of deeds of DeWitt County, or any other county in which the person responsible for the payment of tax resides or has property and a lien shall attach to all property owned by such person in said county and shall continue in effect for a period of seven years after filing and may be foreclosed in the manner of a judicial lien. The remedy of imposing a lien hereunder shall be in addition to all other remedies available to the city to collect the tax, interest and penalty due, including civil actions.
(Ord. 771, passed 8-5-02)
§ 96.16 PARTIAL INVALIDITY.
In the event any term or provision of this chapter is determined to be invalid or unenforceable by a court of competent jurisdiction, such invalid or unenforceable provision shall not affect the validity of the remaining provisions of this chapter and the provisions hereof declared to be severable.
(Ord. 771, passed 8-5-02)
