[Adopted 6-11-2007 by Ord. No. 2007-05]
This article may be cited to as the Hotel-Motel Operator's Occupation Tax.
As used in this article, unless the context requires otherwise, the following terms shall have the meanings indicated:
BOOKS OR RECORDS
Those books or records to be kept pursuant to the Hotel Operator's Occupation Tax Act (65 ILCS 5/8-3-14) as subsequently amended from time to time.
HOTEL or MOTEL
Any structure in which the public may, for a consideration, obtain living quarters, sleeping, or housekeeping accommodations for a limited period of time. The term includes but is not limited to inns, motels, tourist homes or courts, lodging houses, rooming houses, bed-and-breakfasts and apartment buildings.[1]
OCCUPANCY
The use or possession, or right to use or possession, of any room or rooms in a hotel or motel for living quarters, or for sleeping or housekeeping accommodations. Occupancy does not mean the use or possession or right to the use or possession of any room or rooms in a hotel or motel for purposes of displaying merchandise, samples, etc., for the purpose of holding meetings, for use as office space, or for private dining purposes.
OFFICE OF VILLAGE CLERK
The office of the Village Clerk of the Village of Williamsville, Illinois.
OPERATOR
Any person operating a hotel or motel.
PERMANENT RESIDENT
Any person who occupies or has the right to occupy any room or rooms in a hotel for at least 30 consecutive days.
PERSON
Any natural individual, firm, partnership, association, joint-stock company, limited liability company, joint venture, public or private corporation, receiver, executor, trustee, syndicate, association, club, business trust, institution, agency, municipal corporation, district or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner, or any officer, agents, employees or other representative acting either for himself or for any other person in any capacity, any other entity recognized by law as the subject of rights and duties, or any other representative appointed by order of any court. The masculine, feminine, singular or plural is included in any circumstances.
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.
ROOMS or ROOM
Any living quarters, sleeping or housekeeping accommodations. One room offered for rental with or without an adjoining bath shall be considered as a single room.
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
A tax is hereby imposed upon persons engaged in the business of renting, leasing, or letting rooms in a hotel or motel at the rate of 4% of the gross rental receipts from such renting, leasing or letting, excluding, however, from said gross rental receipts the proceeds of such renting, leasing or letting to permanent residents of said hotel or motel.
B. 
However, such tax is not imposed upon the privilege of engaging in any business in interstate commerce or otherwise, which business may not, under the Constitution and statutes of the United States, be made the subject of taxation by a municipality.
C. 
Persons subject to the tax imposed by this article may reimburse themselves for their tax liability under this article by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with any tax imposed pursuant to 65 ILCS 5/8-3-14.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
D. 
The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the Village, the state or by any municipal corporation or political subdivision thereof.
A. 
Maintenance. Every operator shall keep books or records of his business as an operator reflecting the rents and occupancies under this article.
B. 
Failure to maintain. If any such operator fails to keep such books or records, he shall be liable to tax at the rate designated in § 272-19 of this article upon the entire proceeds from his hotel or motel.
C. 
Inspection. The Village President or any person certified by him as his representative may enter the premises of any hotel or motel for inspection and examination of books and records in order to effectuate the proper administration of this article and to assure the enforcement of the collection of the tax imposed.
D. 
Failure to permit inspection. It shall be unlawful for any person to prevent, hinder or interfere with the Village President or his duly authorized representative in the discharge of his duties under this article.[1]
[1]
Editor's Note: Amended at time of adoption of Code (see Ch. 1, General Provisions, Art. I).
A. 
A.
(1) 
The person or persons who own a hotel or motel room within the Village shall file tax returns reflecting tax receipts received with respect to each separate hotel, during each month upon forms prescribed by the Village. Payments of the tax shall be made to the Village Clerk or her authorized representative on or before the 25th day of the month succeeding the month for which the tax was due.
(2) 
Notwithstanding the above provision, the first taxing period for the purpose of this article shall commence on July 1, 2007.
(3) 
All subsequent reporting periods shall be full calendar months. At the time of filing said tax returns, the owner shall pay to the Village Clerk all taxes due for the period to which the tax return applies.
B. 
If for any reason any tax or any part thereof is not paid when due, a penalty at the rate of 5% of the amount of the tax unpaid when due shall be added thereto.
C. 
Any officer, member, manager or employee of any corporation or limited liability company subject to the provisions of this article who has the control, supervision or responsibility of filing returns and collecting and making payment of the amount of tax herein imposed and who willfully fails to file the return or to collect and make payment to the Village Clerk shall be personally liable for those amounts, including interest and penalties thereon, in the event that after proper proceedings for the collection of those amounts, as provided in this article, the corporation or limited liability company is unable to pay those amounts to the Village and the personal liability of the officer, member, manager or employee as provided herein shall survive the dissolution of the corporation or limited liability company.
Whenever any person shall fail to pay any tax as herein provided, the Village's attorney shall, upon the request of the Village President, bring or cause to be brought an action to enforce the payment of said tax in behalf of the Village in any court of competent jurisdiction.
If the Village President, after a hearing held by or for him, shall find that any person has wilfully avoided payment of the tax imposed by this article, he may suspend or revoke all Village licenses held by such tax evader. The owner shall have an opportunity to be heard at such hearing to be held not less than five days after notice of the time and place of the hearing to be held, addressed to him at his last known place of business. Pending notice, hearing and finding, any license of which he may be possessed may be temporarily suspended. Any suspension or revocation of any license shall not release or discharge the owner from his civil liability for the payment of the tax nor from prosecution for such offense.
All proceeds resulting from the imposition of the tax under this article, including penalties, shall be paid into the treasury of the Village.