The following words, terms and phrases, when used in this Article 20, shall have the meanings ascribed to them in this Section 8-20-1, except where the context clearly indicates a different meaning:
Every building or structure kept, used, maintained, advertised
or held out to the public to be a place at which sleeping, rooming,
conference or exhibition accommodations are offered for consideration
as a principal use of the building or structure, with or without meals,
on a daily, weekly or monthly basis; provided, however, that "hotel"
and "motel" do not include any place that a person occupies, or has
the right to occupy, as his or her domicile and permanent residence.
(A)
A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting of rooms in a motel or hotel in the Village at the rate of 9% of the gross room sale (rental) revenues from such rental, leasing or letting, exclusive of revenues received from food, beverage and other sales. For purposes of this Section 8-20-2, the term "room sale (rental) revenues" shall include only the basic room charge, exclusive of meals, beverages and other package items; provided, however, a tax shall not be levied and imposed upon any person who works and lives in the same hotel or motel; and further provided, that the tax shall not be levied upon rooms rented or used by directors, officers, agents or employees of the owner of the hotel or motel when renting or using such rooms for, or in connection with, the transaction of business.
[Amended 9-8-2022 by Ord. No. 2022-3630]
The owner, manager or operator of each hotel or motel shall bear, jointly and severally, the duty to collect the tax from each user, lessee or tenant of rooms in such hotel or motel. Every person required to collect the tax levied by this Article 20 shall secure such tax from the user, lessee or tenant of a room at the time that he or she collects the price, charge or rent to which the tax applies. Every user, lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge or rent payable, upon which the tax imposed in this Article 20 is computed, and the amount of the tax shall be stated, charged and shown separately thereon. The tax shall be paid to the person required to collect the tax as trustee for and on behalf of the Village.
(A)
The Finance Director of the Village hereby is designated as the administration
and enforcement officer of the tax hereby imposed on behalf of the
Village. It shall be the responsibility and duty of the Finance Director
to collect all amounts due the Village from the owners, managers and
operators of motels and hotels in the Village.
(B)
A sworn monthly hotel and occupancy tax return, on a calendar month basis, shall be filed with the Finance Director by each owner, manager or operator of each hotel or motel in the Village, on forms prescribed by the Finance Director, showing all receipts from each renting, leasing or letting of rooms during the preceding month. Such returns are to be filed within 15 days after the end of the month covered by such return, with the tax imposed in this Article 20 due and owing as of the first day of the month following the month covered by such return. Each return shall be accompanied by payment to the Village of all taxes due and owing for the month covered by the return.
(C)
During the normal business working hours of any such hotel or motel, the Finance Director or any person certified by him or her as his or her deputy or representative may enter the premises of any hotel or motel for the purpose of inspection and examination of the hotel's or motel's books and records for the proper administration of this Article 20, and for the enforcement of the collection of the tax imposed by this Article 20. It is unlawful for any person to prevent, hinder or interfere with the Finance Director or his or her duly authorized deputy or representative in the discharge of his or her duties under this Section 8-20-4(C).
(D)
It shall be the duty of every owner, manager or operator to keep accurate and complete books and records containing all information necessary for the collection of the tax imposed by this Article 20, to which the Finance Director or his or her duly authorized deputy or representative shall have full access at all times. Such records shall include a daily sheet showing the number of hotel or motel rooms rented during the twenty-four-hour period, including multiple rentals of the same hotel or motel room when such occurs, and the actual hotel or motel room tax receipts collected for the date in question. If the inspection and examination by the Finance Director discloses a discrepancy in excess of 5% from the information furnished by the hotel owner, operator or manager, the cost of such inspection and examination shall be borne by the hotel owner, operator or manager.
Whenever any person shall fail to pay any tax provided for in this Article 20, or when any owner, manager or operator of a hotel or motel in the Village shall fail to collect the tax imposed by this Article 20 from any person who has the ultimate liability for payment of the tax, the Village Attorney shall, upon request of the Village Manager or his or her designee, bring, or cause to be brought, an action to enforce the payment of such tax on behalf of the Village in any court of competent jurisdiction or in the Village's administrative hearing system. If the Village President, after a hearing held by or for him/her, shall find that any hotel or motel owner, manager or operator has willfully evaded its responsibility to collect the tax imposed by this Article 20, the Village President may suspend or revoke all Village licenses, including, but not limited to, any liquor license issued under this Code, held by such person. Such person shall have an opportunity to be heard at such hearing, to be held not less than five days after notice is given of the time and place thereof, addressed to him/her at his or her last known place of business. Pending notice, hearing and finding, any license which such person may possess may be temporarily suspended by the Village President. Any suspension or conviction resulting from such hearing shall not relieve or discharge any civil liability for nonpayment of the tax due.
In the event of failure by any hotel or motel owner, manager or operator to collect and pay to the Finance Director the tax required under this Article 20 within 10 days after the tax shall be due, interest shall accumulate and be due upon such tax at the rate of 1% per month, commencing on the first day of the month following the month for which the tax was to have been collected. In addition, a penalty of 10% of the tax and interest due shall be assessed and collected against any hotel or motel owner, manager or operator who shall fail to collect and remit the tax imposed by this Article 20.
All proceeds resulting from the imposition of the tax under this Article 20, including interest and penalties, shall be paid into the treasury of the Village and shall be credited to and deposited in the general fund of the Village.
In addition to any other penalty, any hotel or motel owner, manager or operator, or other person violating any provision of this Article 20 shall be fined not less than an amount set forth in the Annual Fee Resolution for the first offense and in an amount set forth in the Annual Fee Resolution for the second and each subsequent offense in any one-hundred-eighty-day period.[1] Each failure to collect the tax imposed hereby and each failure to pay such tax over to the Village shall constitute a separate violation of this Article 20. It shall be deemed a violation of this Article 20 for any person knowingly to furnish false or inaccurate information as required herein. A separate and distinct offense shall be regarded as committed each day upon which such person shall continue any such violation or permit any such violation to exist after notification thereof.
Criminal prosecutions pursuant to this Article 20 shall in no way bar the right of the Village to institute civil proceedings to recover delinquent taxes, interest and penalties due and owing as well as costs incurred for such proceedings.
