[Adopted 5-22-2006 by Ord. No. 2006-16]
As used in this article, the following terms shall have the
meanings indicated:
Any building or buildings in which the public may, for a consideration, obtain temporary living quarters, sleeping or housekeeping accommodations. The word "hotel" shall include, without limitation, inns, motels, suites, tourist homes or courts, lodging houses, rooming houses and apartment houses. Nothing in this definition shall be deemed to authorize any activity or use not specifically authorized by Chapter 260, Zoning, of the Village Code.
Any person who occupied 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.
Any natural individual, firm, partnership, association, joint-stock
company, joint venture, public or private corporation, limited-liability
company, or a receiver, executor, trustee, guardian or other representative
appointed by order of any court.
Any living quarters, sleeping or housekeeping accommodations.
A tax is hereby levied and imposed upon the use and privilege
of renting, leasing, or letting of a room or rooms in a hotel in the
Village at the rate of 5% of the gross rental receipts from such rental,
leasing, or letting; provided, however, that gross rental receipts
shall exclude revenues received from the renting, leasing, or letting
to permanent residents of that hotel ("hotel tax"). The ultimate incident
of and liability for payment of the hotel tax shall be borne by the
user, lessee, or tenant of said room or rooms. The hotel tax shall
be in addition to all other taxes.
The owner and operator of each hotel shall bear, jointly and
severally, the duty to collect the hotel tax from each user, lessee,
or tenant of a room or rooms in such hotel. Every person required
to collect the hotel tax shall secure payment of the hotel tax from
the user, lessee, or tenant at the time that he or she collects the
price, charge, or rent to which it applies. Every user, lessee, or
tenant shall be given a bill, invoice, receipt, or other statement
or memorandum of the price, charge, or rent upon which the hotel tax
is computed, and the amount of the hotel tax shall be stated, charged,
and shown separately thereon. The hotel tax shall be paid to the person
required to collect it as trustee for and on behalf of the Village.
It shall be the responsibility and duty of the Village Manager
to collect all amounts due the Village under this article from the
owners and operators of hotels in the Village.
All proceeds resulting from the hotel tax, including interest
and penalties, remitted to the Village after the effective date of
this article shall be deposited in the general fund of the Village
and may be used for any general municipal corporate purpose.
A.
A quarterly report on such forms as may be prescribed by the Village
Manager shall be filed by each owner or operator of each hotel in
the Village. Such report shall certify all receipts from each renting,
leasing, or letting of a room or rooms during the preceding three
months. The beginning date for the reporting quarters shall be January
1, April 1, July 1, and October 1 of each year.
B.
Each quarterly report shall be accompanied by payment to the Village
of all hotel taxes due and owing for the reporting quarter; provided,
however, that the owner or operator of the hotel making the quarterly
report may retain an amount of money equal to 3% of the hotel taxes
due in such quarter as compensation for services rendered in the collection
and payment of such tax.
C.
The quarterly report shall be filed with, and the tax due and owing
shall be paid to, the Village on or before the 15th day of the month
following the end of each quarter.
D.
The Village Manager, or any person designated by him or her as his
or her representative, may enter the premises of any hotel in the
Village for the purpose of inspecting and examining its books and
records to ensure proper administration of this article or to enforce
collection of the hotel tax. It shall be unlawful for any person to
prevent, hinder, or interfere with the Village Manager or his or her
duly authorized representative in the discharge of duties created
hereunder.
If the Village Manager determines that a hotel owner or operator
has failed to deliver to the Village all hotel taxes due pursuant
to this article, the Village Manager shall notify the hotel owner
and operator of such determination in writing. Such notice shall also
set forth a date on which the hotel owner or operator may contest
such determination in an administrative hearing before a member of
the Village Board of Trustees appointed by the Village President.
If, after an administrative hearing, it is found that any hotel owner
or operator has willfully evaded its responsibility to collect and
pay to the Village the hotel tax, the Village may suspend or revoke
any and all Village licenses issued to such hotel, including, without
limitation, any business or liquor licenses. Any license suspension
or revocation resulting from such hearing shall not relieve or discharge
a hotel or its owner or operator from the civil liability for nonpayment
of the hotel tax.
