This article shall be known and cited as "The Hotel Operators'
Occupation Tax Ordinance"; and the tax herein imposed shall be in
addition to all other occupation or privilege taxes imposed by the
State of Illinois and City of El Paso.
As used in this article, unless the context otherwise requires,
the following words shall have the definitions as set forth hereafter:
CITY
The City of El Paso.
OCCUPANCY
The use or possession, or the right to use or possession,
of any room or rooms in a hotel for any purpose, or the right to the
use or possession of the furnishings or to the services and accommodations
accompanying the use and possession of the room or rooms.
PERMANENT RESIDENT
Any person who occupied 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 venture, public or private corporation, or a receiver,
executor, trustee, guardian or other representative appointed by order
of any court.
RENT or RENTAL
The consideration received for occupancy, valued in money,
whether received 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 or records of his, her or its business as an operator so as to show the rents and occupancies taxable under this article separately from his, her or its transactions not taxable hereunder. If any such operator fails to keep separate books or records, he, she or it shall be liable to pay the tax at the rate designated in §
265-15, upon the entire proceeds from his, her or its hotel. Upon reasonable notice to the operator, all applicable books and records shall be made available to the City or its authorized representative for its, or his or her, evaluation with respect to this article.
It shall be unlawful for any person to engage in the business
of renting, leasing or letting rooms in a hotel in the City of El
Paso without a certificate of registration from the City Clerk or
the State of Illinois. Those persons who are registered with and have
a certificate of registration from the State of Illinois do not have
to register with the City Clerk.
[Amended 2-6-2017 by Ord.
No. 994]
A. Any persons engaged in the business of renting, leasing or letting
hotel rooms in the City of El Paso who fails to make a return, or
to keep books, or who violates any rule or regulation of the City
for the administration and enforcement of the provisions of this article,
or any officer or agent of a corporation engaged in the business of
renting, leasing or letting hotel rooms in this state who signs a
fraudulent return made on behalf of such corporation, shall, upon
conviction thereof, be fined up the maximum penalty permitted by state
law for each offense.
B. Any hotel operator who collects or attempts to collect an amount
(however designated) which purports to reimburse such operator for
hotel operators' occupation tax liability measured by receipts which
such operator knows are not subject to hotel operators' occupation
tax, or any hotel operator who over-collects or attempts to over-collect
an amount purporting to reimburse such operator for hotel operators'
occupation tax liability in a transaction which is subject to the
tax that is imposed by this chapter shall, upon conviction thereof,
be fined up the maximum penalty permitted by state law for each offense.
C. Any person who violates any provision of §
265-17 shall, upon conviction therefor, be fined up the maximum penalty permitted by state law for each offense.
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 article.
In the event any hotel operators' occupation tax, including
penalties, is not paid within 60 days after payment thereof is due,
such charges shall be deemed and are hereby declared to be delinquent,
and thereafter such delinquent taxes and all subsequent taxes, including
penalties incurred while the delinquent charges remain unpaid and
all costs of filing any lien notice(s) and of releasing any lien(s),
shall constitute a lien upon the real estate to which such taxes relate.
The City Clerk or the City Attorney is hereby authorized to file affirmed
statements showing such delinquencies and subsequent taxes, including
penalties, in the office of the Recorder of Deeds of Woodford County,
Illinois. These statements shall contain the legal description of
the involved premises, the amount of the unpaid taxes and penalties
and a notice that the City claims a lien for the total amount. The
filing of such statements shall be deemed lien notices for the payment
of such taxes and penalties.
Any tax collected under the hotel operators' occupation tax
shall be expended by the City of El Paso solely to promote tourism
and conventions within the City of El Paso or otherwise to attract
nonresident overnight visitors to the City of El Paso.