§ 66-33. Tax imposed.

(a)

There is hereby levied and imposed a tax upon all persons engaged in the business of renting, leasing or letting rooms in a hotel which is located within the village, who are referred to in this article as "persons subject to this tax," at a rate of five percent of the gross rental receipts from such renting, leasing or letting for any purpose for each 24-hour period or any portion thereof; excluding, however, from gross rental receipts the proceeds of such rents, leasing or letting to permanent residents. The tax levied in this section shall be in addition to any and all other taxes and charges applicable to such hotels, but such other taxes and charges shall not be construed to be a part of the charge upon which this tax is levied.

(b)

The ultimate incidents of and liability for payment of the tax levied therein is to be borne by the person engaged in the business of renting, leasing, or letting such rooms. Such operators and owners may reimburse themselves for their tax liability for this tax by separately stating such tax as an additional charge to the resident, which charge may be stated in combination, as a single amount, with the state tax imposed under "The Hotel Operator's Occupation Tax," 35 ILCS 145/1 et seq. No tax is imposed based upon permanent residents of any hotel.

(c)

No person engaged in the business of renting, leasing, or letting rooms in a hotel shall reimburse himself for the imposition of this tax at a rate higher than the tax imposed by this article.

(d)

Any person subject to this tax shall transmit to the village treasurer on or before the last day of each calendar month, a sum of money equal to the taxes collected pursuant to this article for the preceding calendar month; and simultaneously therewith, shall transmit a report upon forms supplied by the treasurer indicating the gross receipts from the renting of hotel rooms to all renters, including permanent residents, and such other information as the treasurer may reasonably require for the enforcement of this article.

(e)

Any person engaged in the renting of hotel rooms shall keep complete and accurate books and records, including a daily sheet showing the gross receipts for the hotel rentals for the day reported.

(f)

For the purpose of administering and enforcing this article, the village treasurer shall, after providing reasonable notice, have access during normal business hours to the books and records of persons and businesses subject to this article.

(g)

Any person who violates this article, upon conviction, shall be punished by a fine of not less than $200.00 nor more than $300.00 for the first offense, and not less than $300.00 nor more than $750.00 for the second and each subsequent offense, in any 180-day period. A separate distinct offense shall be regarded as having been committed each day upon which such person shall continue any such violation.

(h)

The village treasurer shall, by the 20th day of each month, place the proceeds resulting from the preceding month's collection of this tax into a separate fund to promote tourism.

(i)

This tax shall not in any way constitute an indebtedness by the village subject to any limitation imposed by statute or otherwise.

(Code 1974, § 25-3)