Chapter 25 - Miscellaneous
Division 7 - Tax Upon the Use and Privilege of Renting a Hotel or Motel Room
SEC. 25.7-1 DEFINITIONS. For the purpose of this ordinance, whenever any of the following words, terms, or definitions are used herein, they shall have the meaning ascribed to them in this Section:
- Hotel Room or Motel Room means a room within a structure
offered for rental on a daily basis and containing facilities
for sleeping. One room offered for rental with or without an
adjoining bath shall be considered as a single hotel or motel
room. The number of hotel or motel rooms within a suite shall
be computed on the basis of those rooms utilized for the purpose
of sleeping.
- Owner means any person having an ownership interest
in or conducting the operation of a hotel or motel room or receiving
the consideration for the rental of such hotel or motel room.
- Person means any natural person, trustee, court appointed representative, syndicate, association, partnership, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, contractor, supplied, vendor, vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for himself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural is included in any circumstance.
- There is hereby levied and imposed a tax of 6% (six percent)
of the rent charged for the privilege and use of renting a hotel
or motel room within the Town of Normal for each twenty-four
(24) hour period or any portion thereof for which a daily room
charge is made; provided, however, that the tax shall not be
levied and imposed upon any person who rents a hotel or motel
room for more than thirty (30) consecutive days or to a person
who works and lives in the same hotel or motel. (Amended
2/5/96 by Ord. No. 4370 - Eff. 4/1/96)(Amended 3/18/96 by Ord.
No. 4377 - Eff. 6/1/96)(Amended 4/1/96 by Ord. No. 4383 - Eff.
5/1/96)(Amended 11/18/02 by Ord. No. 4833 - Eff. 1/1/03)
- The ultimate incidence of and liability for payment of said
tax is to be borne by the person who seeks the privilege of
occupying the hotel or motel room, said person hereinafter referred
to as "Renter."
- The tax herein 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 said tax from the renter of
the motel or hotel room and to pay over to the Town Treasurer
or any authorized representative of his office said tax under
procedures prescribed by the Town Treasurer, or as otherwise
provided in this ordinance.
- Every person required to collect the tax levied by this ordinance shall secure said tax from the renter at the time he collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this ordinance shall be stated separately on said documents.
SEC. 25.7-3 BOOKS AND RECORDS. The Town Treasurer, or his authorized representative, may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this ordinance, 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 Town Treasurer or his authorized deputy or representative in the discharge of his duties in the performance of this ordinance. It shall be the duty of every owner to keep accurate and complete books and records to which the Town Treasurer, or his authorized representative, shall at all times have full access, which records shall include a daily sheet showing: (1) the number of hotel or motel rooms rented during the twenty-four (24) hour period, including multiple rentals of the same hotel or motel room where such shall occur, and (2) the actual hotel or motel tax receipts collected for the date in question.
SEC. 25.7-4 TRANSMITTAL OF TAX REVENUE.
- The owner or owners of each hotel or motel room within the
Town of Normal shall file tax returns showing tax receipts received
with respect to each hotel and motel room during each one (1)
calendar month period commencing on and including September
1, and for each successive calendar month period thereafter
prescribed by the Town Treasurer. The returns shall be due on
or before the last day of the calendar month succeeding the
end of the monthly filing period and the returns shall indicate
for what period the return is to be filed; i.e., return for
September tax receipts due on or before the last day of October.
- The first taxing period for the purpose of this ordinance
shall commence on September 1, 1984, and the tax return payment
for such period shall be due on or before the last day of October,
1984. Thereafter, reporting period and taxes shall be paid in
accordance with the provisions of this ordinance. At the time
of filing said tax returns, the owner shall pay to the Town
Treasurer all taxes due for the period to which the tax return
applies.
- If for any reason any tax is not paid when due, a penalty at the rate of two percent (2%) over the prime rate as established pursuant to Chapter 25 of the Municipal Code, Town of Normal, per thirty (30) day period, or portion thereof, from the day of delinquency shall be added and collected.
SEC. 25.7-5 COLLECTION. Whenever any person shall fail to pay any tax as herein provided, the Corporation Counsel shall, upon the request of the City Manager, bring or cause to be brought an action to enforce the payment of said tax on behalf of the City in any Court of competent jurisdiction.
SEC. 25.7-6 PROCEEDS OF TAX AND FINES. All proceeds resulting from the imposition of the tax under this ordinance, including penalties, shall be transferred to the Town General Fund to be retained until lawfully appropriated and expended by ordinance by the Board of Trustees for the Town of Normal.
SEC. 25.7-7 PENALTIES. Any person found willfully guilty of failing to pay, collect, report, and transmit said hotel or motel tax to the Town Treasurer in accordance with the terms of this ordinance shall, except when otherwise specifically provided, upon conviction thereof be punished by a fine of not less than Two Hundred Dollars ($200.00) nor more than Three Hundred Dollars ($300.00) for the first offense, and not less than Three Hundred Dollars ($300.00) nor more than Five Hundred Dollars ($500.00) for the second and each subsequent offense in any one hundred eighty (180) day period; provided, however, that all actions seeking the imposition of fines only shall be filed as quasi criminal actions subject to the provisions of the Illinois Code of Civil Procedure (735 ILCS 5/1 et seq.).
Repeated offenses in excess of three (3) within any one hundred eighty (180) day period may also be punishable as a misdemeanor by incarceration at the County Jail for a term not to exceed six (6) months under the procedures set forth in Sec. 1-2-1.1 of the Illinois Municipal Code (65 ILCS 5/1-2-1.1) and of the provisions of the Illinois Code of Criminal Procedure (725 ILCS 5/100-1 et seq.) in a separate proceeding. A separate and distinct offense shall be regarded as committed each day upon which said person shall continue any such violation, or permit such violation to exist after notification thereof. (Amended 6/7/93 by Ord. No. 4143)
SEC. 25.7-8 SEPARABILITY. If any provision
of this ordinance, or the application thereof to any person or circumstances,
is held invalid, the remainder of this ordinance and the application
of such provisions to other persons or circumstances shall not be
affected thereby.
(ENTIRE DIVISION 7 ADDED BY ORDINANCE NO. 3340, 8/6/84)