[Adopted 1998 by Ord. No. 1653 (Ch. 5.45 of the 1997 Code)]
For the purposes of this article, whenever any of the following
words, terms, or definitions are used herein, they shall have the
meanings ascribed to them in this section:
The City of Columbia, located in the Counties of Monroe and
St. Clair, State of Illinois.
The City Clerk/Collector of the City of Columbia, Illinois.
A room or rooms in any building or structure kept, used,
maintained, advertised or held out to the public to be an inn, motel,
hotel, apartment hotel, lodging house, dormitory or place, where sleeping,
rooming, office, conference or exhibition accommodations are furnished
for lease or rent, whether with or without meals.
Any person who occupies or has the right to occupy any room
or rooms in a hotel or motel for at least 30 consecutive days.
Any natural person, receiver, administrator, executor, conservator,
assignee, trust in perpetuity, trust, estate, firm, copartnership,
joint venture, club, company, business trust, domestic or foreign
corporation, association, syndicate, society, or any group of individuals
acting as a unit, whether mutual, cooperative, fraternal, nonprofit,
or otherwise. Whenever the term "person" is used in any clause prescribing
and imposing a penalty, the term as applied to associations shall
mean the owners or part owners thereof, and as applied to corporations,
the officers thereof.
There is, and shall immediately accrue and be collected, a tax
upon the rental or leasing of any hotel or motel accommodation in
the City at the rate of 5% of the gross rental or leasing charge.
The ultimate incidence of a liability for payment of such tax
shall be borne by the lessee or tenant of any such hotel or motel
accommodations. The tax herein levied shall be in addition to any
and all other taxes. It shall be the duty of every owner, manager
or operator of hotel or motel accommodations to secure such tax from
the lessee or tenant of such hotel or motel accommodations and remit
to the City such tax under rules and regulations prescribed by the
City Council and as otherwise provided in this article.
The tax herein levied shall be secured by the hotel owner, manager
or operator from the lessee or tenant when collecting the price, charge
or rent to which it applies. Every lessee or tenant shall be given
a bill, invoice, receipt or other statement or memorandum of the price,
charge or rent payable, upon which the hotel or motel accommodations
tax shall be stated, charged, and shown separately.
Every owner, manager or operator of hotel or motel accommodations
within the City shall file a tax return on a quarterly basis with
the City Collector on forms prescribed by the Collector, showing tax
receipts received with respect to hotel or motel accommodations rented
or leased during the preceding quarterly period. At the time of filing
of such tax return, the owner, manager or operator of hotel or motel
accommodations shall remit to the City all taxes collected for a period
to which the tax return applies. The dates upon which such quarterly
returns are to be filed shall be provided by rules and regulations
promulgated by the City Collector.
If for any reason any tax is not collected or remitted when
due, a penalty at the rate of 2% per month on the amount of tax which
remains unremitted shall be added and collected. Whenever any person
shall fail to pay, collect, or remit any tax as herein provided, upon
the request of the City Collector, the City corporate counsel shall
bring or cause to be brought an action to enforce compliance in any
court of competent jurisdiction.
Every owner, manager or operator of hotel or motel accommodations
in the City shall keep books and records showing the prices, rents
or charges made or charged, and occupancies taxable under this article.
The City Collector, or his designate, shall at all reasonable times
have full access to such books and records.
The tax imposed under this article shall not apply to the renting
or leasing of any hotel or motel accommodations to permanent residents.
If hotel or motel accommodations are provided for both permanent residents
and other guests, the rental obtained from the permanent residents
shall not be included in the computation of the tax due.
If the Mayor, after a hearing held by or for him, shall find
that any person has wilfully avoided collection or remittance of the
tax imposed by this article, he may suspend or revoke all City licenses
held by such person. The owner, manager or operator of the hotel or
motel accommodations shall have an opportunity to be heard at such
hearing, to be held not less than five days after notice of the time
and place of the hearing addressed to the owner, manager or operator
at his last known place of business. The suspension or revocation
of any license shall not release or discharge the owner, manager or
operator of hotel or motel accommodations from his civil liability
for the collection or remittance of the tax nor for prosecution of
such offense.
All proceeds resulting from the imposition of the tax under
this article, including penalties, shall be paid to the Treasurer
of the City, to be used solely for the purpose of promoting tourism
and conventions within the City, or otherwise to attract nonresident
overnight visitors to the City.
Any person found guilty of violating, disobeying, omitting,
neglecting, or refusing to comply with or resisting or opposing the
enforcement of any of the provisions of this article, except when
otherwise specifically provided, upon conviction thereof, shall be
punished by a fine of not less than $75 nor more than $750. Each day
a violation occurs or continues shall constitute a separate and distinct
offense.
