[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:
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.
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]
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.
The office of the Village Clerk of the Village of Williamsville,
Illinois.
Any person operating a hotel or motel.
Any person who occupies or has the right to occupy any room
or rooms in a hotel for at least 30 consecutive days.
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.
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.
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.
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]
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.
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.
