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Monroe County, IL
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[Ord. No. 00-07, 3-20-2000]
There is hereby imposed upon the privilege of renting, leasing or letting rooms in a hotel at the rate of 5% of the gross rental receipts from such renting, leasing or letting.
Excluded from said gross rental receipts is all proceeds of such renting, leasing or letting to permanent residents of that hotel.
This article applies only to a hotel which is not located within a city, village or incorporated town that imposes a tax under Section 8-3-14 of the Illinois Municipal Code as defined in the Hotel Operator's Occupation Tax Act, 35 ILCS 145/1 et seq.
As used in this Code, unless the context otherwise requires:
"Hotel" means any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations. The term includes inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses.
"Permanent resident" means any person who occupies or has the right to occupy any room or rooms, regardless of whether or not it is the same room or rooms, in a hotel for at least 30 consecutive days.
"Rent or rental" means 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.
Persons subject to any tax imposed pursuant to this article may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with State Tax imposed under the Hotel Operator's Occupation Tax Act.
At the same time that every person renting, leasing or letting rooms in a hotel subject to this article files a return and pays over to the Illinois Department of Revenue the tax owed under the provisions of Section 6 of the Hotel Operator's Occupation Tax Act he shall file a copy of said return and shall at that time pay to the Monroe County Treasurer the amount of tax herein imposed.
The amounts collected by this section shall be expended to promote tourism, conventions, expositions, theatrical, sports and cultural activities within Monroe County or otherwise attract nonresident overnight visitors to Monroe County.
It shall be a violation of this Code to fail to submit a report or pay the tax imposed herein or to knowingly submit any false information under this article.