This article shall be known as the "Hotel Operators'
Occupation Tax Ordinance," and the tax herein imposed shall be in
addition to all other occupation privilege taxes imposed by the State
of Illinois and the County of McLean.
The following definitions shall be observed
and applied except when the content clearly indicates otherwise:
HOTEL
Any building or buildings not located within a city, village
or incorporated town that imposes a tax under Section 8-3-14 of the
Illinois Municipal Code in which the public may, for a consideration, obtain living
quarters, sleeping or housekeeping accommodations. The term includes
inns, motels, tourist homes, lodging houses, rooming houses, and apartment
houses.
OCCUPANCY
The use of possession or the right to the use or possession
of any room or rooms in a hotel for any purpose, or the right to the
use of the furnishings or to the services and accommodations accompanying
the use and possession of the room or rooms.
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, joint adventure, public or private corporation, or
a receiver, executor, trustee, conservator, or other representative
appointed by order of any court.
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.
ROOM or ROOMS
Any living quarters, sleeping or housekeeping accommodations.
Every operator shall keep separate books and
records of his business as an operator so as to show the rents and
occupancies taxable under this article separately from his transactions
not taxable hereunder. If such operator fails to keep such records,
his tax liability shall be computed from the entire proceeds from
his hotel.
[Amended 2-17-2015]
Any person engaged in the business of renting,
leasing or letting in a hotel in McLean County, Illinois, shall file
a monthly return with the McLean County Treasurer stating:
A. The name of the operator.
B. His residence address and the address of his principal
place of business and the address of the principal place of business
(if that is a different address) from which he engages in the business
of renting, leasing or letting rooms in a hotel in McLean County,
Illinois.
C. The total amount of rental receipts received by him
during the preceding calendar month from renting, leasing or letting
rooms during such preceding calendar month.
D. The total amount of rental receipts received by him
during the preceding month from renting, leasing, or letting rooms
to permanent residents during such preceding calendar month.
E. The total amount of other exclusions from gross rental
receipts allowed by this article.
F. Gross rental receipts which were received by him during
the preceding calendar month and upon the basis of which the tax is
imposed.
H. The amount of penalty due, if any.
I. Some other reasonable information as McLean County,
Illinois, may require.
Persons engaged in the business of renting,
leasing or letting rooms in a hotel only to permanent residents are
exempt from the provisions of this Ordinance.