G-451 - 09/25/1990 - TAX - Ordinances OrA%
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ORDINANCE G- 451
cro X IF
W1ZRZAS, paragraph 8-3-14 of the Illinois Municipal code, Chapter 24 of
the Illinois .Revised Statutes, authorises municipalities to impose a tax on
all persons engaged in the lousiness of renting, leasing or letting rods in
hotels within the corporate limits of the Village; and
MUMEAS, the corporate authorities of the Village of Oak Brook dew that
it is in the best interests of the Village 'to ,bq ose such a tax;
f NOW, THBRW=, OR IT ORDAINED BY THE PRESIDENT AND 'HOARD OF TRUSTEES OF
THE VILLAGE OF OAK BROOK, DU FAGS AND COOK COUNTIES, ILI.-WIS as follows:
Section That Chapter 2, Article IV of the Code of Ordinances of the
Village of Oak Brook is hereby amended by adding thereto a new Division S
entitled "Municipal Hotel Taut" as follows:
1. Definitions
For the purpose of this subchapter the following definitions shall apply
unless the context clearly indicates or requires & diffearent meaning.
�I
A. Hotel
Any building or buildings in which the public may for a consideration
obtain :living quarters, sleeping or housekeeping accommodations. The
terms includes inns, motels, tourist his or courts; lodging houses,
rooming houses and apartment houses, but does not include lodging
facilities for the transient use of the owner and its business invite".
H. Owner
Any person having an ownership intorest in or conducting the operation of
a motel or motel row or receiving the oonsidomtion for the rental of
such hotel or motel room.
C. Permanent Resident
�I
Any person who occupier or has the right to occupy any roam or rooms in a
hotel for at least 30 consecutive days.
O. Rent/No"ta t
consi teration recolvod for occuputcy, valued In money, whether
recsexved in money or otherwise, including all reoeIpts, rash, aredito ar,4
property or soryloo of any hind or nature.
I�I
I'
�- 451 <
Ordinance o- 451
Establishing a Tax on
Hotel Operators
Page 2
2. Tax
A. Hotels subject to the tax imposed by this ordinance my reimburse
themselves for the tax liability for auch tax by separately stating such
tax as an additional charge of billings to persons ren' rig hotel roons,
which charge any be stated in combination with the State tax imposed
under the hotel Operators Occupational Tax Act, paragraph 481b 31 gj ga
of Chapter no of the Illinois Revised Statutes.
B. There is levied and Imposed a tax of 1% of the :rent charged for the �
privilege and use of renting a hotel or motel room within the village for
each 24-hour period or any portion thereof for which a daily roost charge
is made, provided that the tax shall not be .levied and Imposed on any
permanent resident or on a person who works and lives in the same hotel.
or motel.
C. The ultimate incidto.ce of any liability for papment of the tax is to
be borne by the person or entity renting the hotel rom.
D. The tax levied shall be paid in addition to any and all other taxes
and charges. It shall be the duty of the owner of every hotel or motel
to secure the tax from the renter of the motel and hotel room and to pay
over to the Village Treasurer or any authorized representative of his
office the tax under procedures prescribed by ,the Village Treasurer, or
as otherwise provided in this subchapter.
R. Bvery person or entity required to collect the tax levied by this
subchapter shall secure the tax from the :renter at the time he collects
the rental .payment for the hotel or motel room.
Section 3; Books and .Recorda
The village Treasured, or his authorised representative, eery enter the
premises of any hotel or'motel for inspection and examination of records In
order to effectuate the proper administration of this subchapter, and to
assure the enforcement of the collection of the tax imposed. It shall be
unlawful for any person to prevent, hinder, or ;interfere with the Village
Treasured or his authorised deputy or representative in the discharge of his
duties in the performance of this subchapter. It shall be the duty of every
owned to keep accurate and Mete books and records o which the Village
Tressurer, or his authorised representative, sha11 at all reasonable time
have .full access, which records shall Include o daily sheet showing the number
of hotel or motel: ,roams .rented daring the 24-hour period, Including multiple
rentals of the same hotel. or motel roam where such shall occur, and the actual
hotel or motel tax receipts collected for the date In question.
45
s
Ordinance O�4, 1
Setablishtng a Tax on
Hotel OperAtors
Page 3
84ot_ TranmittaRl of Tax Sevenues
A. The owner or owners of each hotel or motel room within the Village
shall file tax returns showing tax receipts received with respect to each
hotel or motel ram during each month cOWWnci0g on October 1, 1990. The
return shall be due on or before the last day of each succeeding calendar
month and the return shall indicate for what period the return is to be
filed. For example, a return for January tax receipts shall be due on or
before the last day of February. If the owner's average monthly 'tax
liability does not exceed $60, the Village Treasurer may authorise the
owner to file the :returns to be Piled on a quarter annual basis, with the
return for January, February and March of a given year being due on 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 yew, and with
the return for October, November and December of a given year being due
by January 31 of the .following year.
B. At the time of filing the tax .returns, the owner shall pay to the
Village Treasurer all taxes duo for the period to which the tear return
applies.
ct3an S. Collection
Whenever any .person shall fail to pay any tax as hore.in provided, the
Village Attorney shall, on the request of the Village Treasurer, bring or
cause to be brought an action to enforce the payment of the tax of behalf of
the Villagw In any court of cospotent, Jurisdiction.
Y
§iect penalty
Any porson, form or corporation violating any p►ravision of this ordinance
shall be subject to ponelty of not more then $500 for each offense. A
separate oftonse shall: be to be cmdtted on each day during or on
which a violation occurs or continues.
,LM rt if alt port-Ion of this Ordinance is declared ,invalid, such
determination shall not affect the validity of any remaining portion of this
Ord
agUm 21. That this ordinance shall be In Bull force and effect from
wA of ter passerge and approval as provided by .law as of Octobber 1, 1990.
Gr
Ordinance a-6
Establishing a Tax on
Hatol Operators
Pape 4
PASSED THIS .2.5th da a! September
Trustees ar oc i, yEus y, o A , y vichh,. Rush, Minters
Ayes: and President Cerny
Nayas None
Absent: None
Abstain: 'Mono
APPROVED THIS 25th clay of September
1990.
vin aye idedt-
ATTEST:EST:
i
Villa96 Clerk
Approved an to Pbrm:
r
)111 a Att ty
published 9-26. 90 Peaphlet form
Date P4"r
Not Pub.l.iehed
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