[Ord. 816, 10-5-1998]
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 and the City.
[Ord. 816, 10-5-1998; amended by 2003 Code]
As used in this article, unless the context otherwise requires,
the following words shall have the definitions as set forth hereafter:
OCCUPANCY
The use or 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 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 adventure, public or private corporation, limited
liability company, 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 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.
[Ord. 816, 10-5-1998]
It shall be unlawful for any person to engage in the business
of renting, leasing or letting rooms in a hotel in the City without
a certificate of registration from the City Clerk or the state. Those
persons who are registered with and have a certificate of registration
from the state do not have to register with the City Clerk.
[Ord. 816, 10-5-1998, eff. 4-1-1999; amended
by 2003 Code; Ord. 04-05-03-10, 5-17-2004]
A tax is imposed upon persons engaged in the business of renting,
leasing or letting rooms in a hotel at the rate of 5% of the gross
rental receipts for such renting, leasing or letting, excluding, however,
from gross rental receipts, the proceeds of such renting, leasing
or letting to permanent residents of that hotel, and excluding therefrom
any amount of state tax imposed and collected pursuant to "the hotel
operators' occupation tax act". 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.
[Ord. 816, 10-5-1998]
Every operator shall keep separate books or 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 any such operator fails to keep separate books or records, he shall be liable to tax at the rate designated in Section
3-2B-4 of this article, upon the entire proceeds from his hotel. Upon reasonable notice to the operator, all applicable books and records shall be made available to the City or its authorized representative for his evaluation with respect to this article.
[Ord. 816, 10-5-1998]
The person filing the return herein provided for shall, at the
time of filing such return, pay to the City the amount of tax herein
imposed. If a return is not filed when and as required, or if a tax
payment is not made as required, the taxpayer shall be liable for
a penalty equal to 5% of the tax due during the applicable period
for each month, or fraction of a month, until such return is filed
and payment is made as required. The Mayor of the City shall be authorized
to compromise or waive part or all of the penalty requirements of
this section if he finds that the situation for which the person is
to be charged was due entirely or in part to the fault of the City,
or any agent thereof, or the person to be charged under said section
was without fault in bringing about the situation for which he is
to be charged, and the imposition of the financial requirements would
work a hardship upon the person.
[Ord. 816, 10-5-1998]
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 and of releasing any lien 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 sworn
statements showing such delinquencies and subsequent taxes, including
penalties, in the office of the county recorder of deeds. 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.
[Ord. 816, 10-5-1998]
Any and all liens for hotel operators' occupation tax established
by law against the premises to which they relate may be enforced and
foreclosed by and on behalf of the City at any time in the appropriate
circuit court of McLean County, according to the rules and practices
of said court. Said liens also may be enforced and foreclosed by intervention
at any time in any suit already commenced in said court and any other
court whatever when said intervention is proper under the law. Whenever
the City is made a defendant in any suit in any court, it shall have
full power to enforce said liens in said proceedings at any time in
any manner permitted by law. The parties responsible for said taxes
and penalties may also be sued for the amount thereof as debts owed
to the City. The City attorney is hereby authorized to take any judicial
action referred to herein on behalf of the City or to authorize any
other person to do so.
[Ord. 816, 10-5-1998]
No methods herein provided for collecting said taxes shall be
considered as excluding any other remedy or any other method of collecting
said taxes but shall be concurrent with all other remedies and methods.
[Ord. 816, 10-5-1998; amended by 2003 Code]
A. Any person engaged in the business of renting, leasing or letting hotel rooms in the City 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 the City who signs a fraudulent return made on behalf of such corporation, shall, upon conviction therefor, be subject to penalty as provided in Title 1, Chapter
1-4, of this Code 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 article shall, upon conviction therefor, be subject to penalty as provided in Title 1, Chapter
1-4, of this Code for each offense.
C. Any person who violates any provision of Section
3-2B-3 of this article shall, upon conviction therefor, be subject to penalty as provided in Title 1, Chapter
1-4, of this Code for each offense.