[Added 3-15-2022 by Ord. No. 2022-3595]
The following words, terms and phrases, when used in this Article 23, have the meanings ascribed to them in this Section 8-23-1, except where the context clearly indicates a different meaning:
Any amount of consideration imposed by the owner of a self-storage
facility upon any person for the privilege of renting individual storage
space at the self-storage facility in the Village. Gross rental charge
can be periodic (daily, monthly, quarterly, etc.) or a single lump-sum
charge required prior to, during, or after the rental of the individual
storage space.
Any space rented or leased by a person for the purpose of
storing personal property within the self-storage facility.
A person, their sublessee, successor or assign, entitled
to the use of the storage space at a self-storage facility under a
rental agreement to the exclusion of others.
The owner, operator, lessor or sublessor of a self-storage
facility, their agent, or any other person authorized to manage the
facility. or to receive rent from all occupants under a rental agreement.
Any individual, firm or corporation, representative, or entity.
Movable property not affixed to land and includes, without
limitation, goods, merchandise, household items, tools. machinery
and equipment.
Any agreement or lease, written or oral, that establishes
or modifies the terms, conditions, rules or any other provisions concerning
the use and occupancy of any portion of a self-storage facility.
Any real property designed and used for the purpose of renting
or leasing individual storage space to occupants who are to have access
to such for the purpose of storing and removing personal property.
A self-storage facility, as defined in this section, is not a warehouse
for the purpose of Article 7 of the Uniform Commercial Code. In the
event an owner issues any warehouse receipt, bill of lading, or other
document of title for the personal property stored, the provisions
of the Uniform Commercial Code do not apply.
A surcharge is hereby imposed upon the gross rental charge for
the rental or leasing of any individual self-storage space in the
Village, at the rate of 5% of the gross rental charge. The ultimate
incidence of and liability for payment of the surcharge is to be borne
by the occupant of any such individual storage space. This surcharge
shall be in addition to any and all other surcharges or taxes,
The owner of any self-storage facility within the Village has
the duty to collect the municipal self-storage surcharge from each
occupant of individual self-storage space at the time when gross rental
charges are collected. On or before the last day of each month, each
owner of a self-storage facility must cause a sworn return to be filed
with the Finance Director, showing gross receipts from gross rental
charges, and the amount of surcharge received during the preceding
calendar month, which return must be made upon forms prescribed by
the Finance Director. At the time of filing said return, the person
must remit or cause to be remitted to the Finance Director all surcharges
collected by such owner for the period for which the return applies.
For all returns filed and paid when due, the owner of a self-storage
facility may retain an amount equal to 1% of the surcharge due for
the month, as compensation for services rendered in the collection
and payment of the surcharge.
Each owner of a self-storage facility in the Village must maintain
complete and accurate books, records, and accounts, showing the gross
receipts from gross rental charges and the surcharge receipts collected
by the owner. Such books, records, and accounts must be made available
to the Finance Director, or his or her designee, for examination and
audit upon reasonable notice and during customary business hours.
All proceeds resulting from the imposition of the surcharge under this Article 23, including interest and penalties, are to be paid into the treasury of the Village and are to be credited to and deposited in the general fund of the Village.
(A)
If for any reason any surcharge is not paid when due, interest at
the rate of 2% per month on the amount of surcharge which remains
unpaid will be added and collected. Whenever any person fails to pay
any surcharge as provided by this article, upon the request of the
Finance Director and at the direction of the Board of Trustees, the
Village Attorney may bring or cause to be brought an action to enforce
the payment of said surcharge on behalf of the Village in any court
of competent jurisdiction.
