[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:
The City of Le Roy.
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.
Any person operating a hotel.
Any person who occupied or has the right to occupy any room
or rooms in a hotel for at least 30 consecutive days.
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.
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.
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".[1] 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.
[1]
Editor's Note: See 35 ILCS 145/1 et seq.
[Ord. 816, 10-5-1998]
A.
Persons subject to the tax imposed by this article may reimburse
themselves for their tax liability under this article by separately
stating such tax as an additional charge, which charge may be stated
in combination, in a single amount, with any state tax imposed pursuant
to "the hotel operators' occupation tax act".
B.
If any hotel operator collects an amount (however designated) which
purports to reimburse such operator for hotel operators' occupation
tax liability measured by receipts which are not subject to hotel
operators' occupation tax, or if any hotel operator, in collecting
an amount (however designated) which purports to reimburse such operator
for hotel operators' occupation tax liability measured by receipts
which are subject to tax under this article, collects more from the
customer than the operator's hotel operators' occupation tax liability
in the transaction is, the customer shall have a legal right to claim
a refund of such amount from such operator. However, if such amount
is not refunded to the customer for any reason, the hotel operator
is liable to pay such amount to the City.
[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]
A.
Contents Of Tax Return: Except as provided in this section, on or
before the last day of each calendar month, every person engaged in
the business of renting, leasing or letting rooms in a hotel in the
City during the preceding calendar month shall file a return with
the City stating:
1.
Name of the operator.
2.
Address of the operator's principal place of business and the address
of the principal place of business from which he engages in the business
of renting, leasing or letting rooms in a hotel in the City.
3.
Total amount of rental receipts received by him during the preceding
calendar month from renting, leasing or letting rooms during such
preceding calendar month and consideration other than money shall
be described in detail.
4.
Total amount of rental receipts received by him during the preceding
calendar month from renting, leasing or letting rooms to permanent
residents during such preceding calendar month, and the component
parts of this amount shall be described in detail.
5.
Total amount of other exclusions from gross rental receipts allowed
by this article and the component parts of this amount shall be described
in detail.
6.
Gross rental receipts which were received by him during the preceding
calendar month and upon the basis of which the tax is imposed.
7.
The amount of tax due.
8.
The amount of penalty due, if any.
9.
Such other reasonable information as the City may require.
B.
Time For Filing Return:
1.
If the operator's average monthly tax liability to the City does
not exceed $1,000, the City may authorize his returns to be filed
on a quarter-annual basis, with the return for January, February and
March of a given year being due by April 30 of such year; with the
return for April, May and June of a given year being due by July 31
of such year; with the return for July, August and September of a
given year being due by October 31 of such year; and with the return
for October, November and December of a given year being due by January
31 of the following calendar year. Such quarter-annual returns, as
to form and substance, shall be subject to the same requirements as
monthly returns.
2.
If the operator's average monthly tax liability to the City does
not exceed $250, the City may authorize his returns to be filed on
an annual basis with the return for a given calendar year being due
by January 31 of the following calendar year. Such annual returns,
as to form and substance, shall be subject to the same requirements
as monthly returns.
[Amended by 2003 Code]
3.
Notwithstanding any other provision in this article concerning the
time within which an operator may file his return, in the case of
any operator who ceases to engage in a kind of business which makes
him responsible for filing returns under this article, such operator
shall file a final return under this article with the City not more
than one month after discontinuing such business.
C.
Separate Returns For Each Business: If the same person has more than
one business registered with the City under separate registrations
under this article, such person shall not file each return that is
due as a single return covering all such registered businesses, but
shall file separate returns for each such registered business.
D.
Determining Taxable Amount: In his return, the operator shall determine
the value of any consideration or the money received by him in connection
with the renting, leasing or letting of rooms in the course of his
business, and he shall include such value in his return and shall
describe it in detail. Such determination shall be subject to review
and revision by the City in the manner hereinafter provided for the
correction of returns.
E.
Signatures Required: Each return filed by an operator shall be signed
by the president, vice president, secretary or Treasurer of a corporation,
by an active partner of a partnership, or by an individual operator,
or by the properly authorized agent of any operator.
[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]
A.
Authority To Required: The City may, upon separate written notice
to a taxpayer, require the taxpayer to prepare and file with the City
on a form prescribed by the City within not less than 30 days after
receipt of the notice an annual information return for the tax year
specified in the notice. Such annual return to the City shall include
a statement of gross receipts as shown by the operator's last state
income tax return and any other reasonable information as the City
may require. If the total receipts of the business as reported in
the state income tax return do not agree with the gross receipts reported
to the City for the same period, the operator shall attach to his
annual information return a schedule showing a reconciliation of the
two amounts and the reasons for the difference.
B.
Failure To File; Penalty: If the annual information return required
by this section is not filed when and as required, the taxpayer shall
be liable for a penalty equal to 1/5 of 1% of the tax which became
due from such taxpayer under this article during the period to be
covered by the annual return for each month or fraction of a month
until such return is filed as required. The authority of the Mayor
of the City to waive part or all of the previously stated penalty
is also applicable to this penalty.
C.
Signatures Required: The chief executive officer, proprietor, owner,
senior partner or highest ranking manager shall sign the aforesaid
annual information return to certify the accuracy of the information
contained therein. Any person who wilfully signs said annual return
containing false or inaccurate information shall be guilty of perjury
and punished accordingly. The annual return form prescribed by the
City shall include a warning that a person signing the return may
be liable for perjury.
D.
Exemptions: The provisions of this section concerning the filing
of an annual information return shall not apply to an operator who
is not required to file an income tax return with the United States
government.
[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.
