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HomeMy WebLinkAboutORDINANCE - 1435 - 2/17/1981 - HOTEL/MOTEL OCCUPATION TAXORDINANCE NO. 1435 AN ORDINANCE AMENDING ARTICLE XXXVIII PUBLIC SLEEPING ACCOMODATIONS OF CHAPTER 18 OF THE MUNICIPAL CODE OF THE VILLAGE OF ELK GROVE VILLAGE BY PROVIDING FOR A HOTEL/MOTEL OCCUPATION TAX WHEREAS, the Village of Elk Grove Village is a home rule municipality as defined and set forth in the Constitution of the State of Illinois and by the provisions thereof is empowered to enact such legislation pertaining to its local governmental affairs as is deemed necessary in the best interest of the Village; and WHEREAS, this Ordinance is being adopted pursuant to and by the Village as a home rule municipality: NOW, THEREFORE, BE IT ORDAINED by the President and Board of Trustees of the Village of Elk Grove Village, Counties of Cook and DuPage, Illinois as follows: Section 1: That Article XXXVIII, Public Sleeping Accomodations of Chapter 18 of the Municipal Code is hereby amended by adding thereto the following: 18.3806 Tax. A tax is hereby levied and imposed upon all licensees hereunder for the use and privilege of renting, leasing or letting of rooms in a hotel or motel in the Village of Elk Grove Village at a rate of five (5%) percent of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of any liability for payment of said tax shall be born by the user, lessee or tenant of said rooms. The tax herein levied shall be in addition to any and all other taxes imposed by the Village of Elk Grove Village, the State of Illinois, or by any municipal corpora- tion or political subdivision thereof. 18.3807 Payment and Collection. The owner and operator of each hotel and/or motel and the person to whom the license to operate said hotel or motel shall have been issued by the Village, shall bear, jointly and severally, the duty to collect the tax from each user, lessee, or tenant of rooms in such hotel or motel. Every person required to collect the tax levied hereunder, shall secure said tax from the user, lessee,or tenant of a room or rooms at the time he collects the price, charge, or rent to which it applies. 18.3808 Administration and Enforcement. The Finance Director is hereby designated as the Administration and Enforcement Officer of the tax hereby imposed on behalf of the Village. It shall be the responsibility and duty of the Finance Director to collect all amounts due to the Village from the owners, operators and licensees of motels and hotels in the Village of Elk Grove Village. A sworn monthly hotel and motel occupancy tax return shall be filed by each owner, operator or licensee with the Finance Director, on forms prescribed by him, showing all receipts from each renting, leasing, or letting of rooms during said month. The dates upon which said monthly returns are to be filed shall be provided by direction of the Finance Director. Each return shall be accompanied by payment to the Village of all taxes due and owing for the month covered.by the return, provided, however, that the person making said return may retain an amount of money equal to two (2%) percent of the tax due as compensation for services rendered in the collection and payment of such tax. The Finance Director or any person certified by him as his agent or representative may enter the premises of any hotel or motel for the purpose of inspection and examination of its books and records for the proper administration of this Article, and for the enforcement of collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Finance Director or his duly authorized agent or representative in the discharge of his duties hereunder. 18.3809 Interest and Penalties. In the event of failure by any hotel or motel owner, operator or licensee to collect and pay to the Finance Director the tax required hereunder within thirty (30) days after the same shall be due, interest shall accumulate and be due upon said tax at the rate of one and one- half (1jl8) percent per month. In addition, a penalty of ten (10%) percent of the tax and interest due shall be assessed and collected against any hotel or motel owner, operator or licensee who shall fail to collect and remit the tax imposed by this section. 18.3810 Proceeds. All proceeds resulting from the imposition of the tax under this Ordinance, including interest and penalties, shall be paid into the Treasury of the Village of Elk Grove Village and shall be credited to and deposited in the general corporate fund of the Village. 18.3811 Violations. Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this Ordinance, except when otherwise specifically provided, upon conviction thereof, shall be subject to a fine of not less than twenty-five ($25.00) dollars nor more than five hundred ($500.00) dollars for each offense and each day a violation shall continue, shall con- stitute a separate and distinct offense. In addition to any fines and penalties herein imposed, the Finance Director may cause a hearing before the President and Board of Trustees with respect to any - 2 - hotel or motel owner, operator or licensee who has willfully evaded his responsibility to collect the tax imposed herein for the purpose of showing cause as to whether said person'slicense should be suspended or revoked by the Village. The owner, operator, or licensee shall have an opportunity to be heard not less than five (5) days after notice of the time and place thereof, addressed to him at his place of business. Any suspension or revoka- tion resulting from such hearings shall not relieve or discharge any civil liability for the non-payment of the tax due. Section 2: That this Ordinance shall be in full force and effect from and after its passage, approval, and publication according to law. VOTES: AYES: 6 NAYS: D ABSENT: D APPROVED: Charles J. Zettek Village President ATTEST: Fay M. Bishop Village Clerk PASSED this 17th day of February 1981. APPROVED this 17th day of February 1981, PUBLISHED this 25th day of February , 1981, in the Elk Grove Daily Herald - 3 -