[Adopted 10-21-1986 (Ch. 11, § 11.97, of the
1986 Code)]
This article shall be known as the "Hotel Operators'
Occupation Tax Ordinance," and the tax herein imposed shall be in
addition to all other occupation privilege taxes imposed by the State
of Illinois and the County of McLean.
The following definitions shall be observed
and applied except when the content clearly indicates otherwise:
Any building or buildings not located within a city, village
or incorporated town that imposes a tax under Section 8-3-14 of the
Illinois Municipal Code[1] in which the public may, for a consideration, obtain living
quarters, sleeping or housekeeping accommodations. The term includes
inns, motels, tourist homes, lodging houses, rooming houses, and apartment
houses.
The use of possession or the right to the use or possession
of any room or rooms in a hotel for any purpose, or the right to the
use of the furnishings or to the services and accommodations accompanying
the use and possession of the room or rooms.
Any person operating a hotel.
Any person who occupies or has the right to occupy any room
or rooms in a hotel for at least 30 consecutive days.
Any natural individual, firm, partnership, association, joint
stock company, joint adventure, public or private corporation, or
a receiver, executor, trustee, conservator, or other representative
appointed by order of any court.
The consideration received for occupancy, valued in money,
whether received in money or otherwise, including all receipts, cash,
credits and property or services of any kind or nature.
Any living quarters, sleeping or housekeeping accommodations.
The Treasurer of McLean County.
[1]
Editor's Note: See 55 ILCS 5/8-3-14.
A.
A tax is hereby imposed upon persons engaged in the
business of renting, leasing or letting rooms in a hotel at the rate
of 1% of the gross rental receipts from such renting, leasing or letting,
excluding, however, from gross rental receipts the proceeds of such
renting, leasing or letting to permanent residents of that hotel.
B.
Persons subject to the tax imposed by this article
may reimburse themselves for their tax liability under this article
by separately stating such tax as an additional charge, which charge
may be stated in combination, in a single amount, with any tax imposed
pursuant to the Hotel Operators' Occupation Tax Act.[1] If any hotel operator collects an amount (however designated)
which purports to reimburse such operator for hotel operators' occupation
tax liability measured by receipts which are subject to tax under
this Act, collects more from the customer than the operators' hotel
operators' occupation tax liability in the transaction is, the customer
shall have a legal right to claim a refund of such amount from such
operator. However, if such amount is not refunded to the customer
for any reason, the hotel operator is liable to pay such amount to
the County.
[1]
Editor's Note: See 35 ILCS 145/1 et seq.
Every operator shall keep separate books and
records of his business as an operator so as to show the rents and
occupancies taxable under this article separately from his transactions
not taxable hereunder. If such operator fails to keep such records,
his tax liability shall be computed from the entire proceeds from
his hotel.
[Amended 2-17-2015]
Any person engaged in the business of renting,
leasing or letting in a hotel in McLean County, Illinois, shall file
a monthly return with the McLean County Treasurer stating:
A.
The name of the operator.
B.
His residence address and the address of his principal
place of business and the address of the principal place of business
(if that is a different address) from which he engages in the business
of renting, leasing or letting rooms in a hotel in McLean County,
Illinois.
C.
The total amount of rental receipts received by him
during the preceding calendar month from renting, leasing or letting
rooms during such preceding calendar month.
D.
The total amount of rental receipts received by him
during the preceding month from renting, leasing, or letting rooms
to permanent residents during such preceding calendar month.
E.
The total amount of other exclusions from gross rental
receipts allowed by this article.
F.
Gross rental receipts which were received by him during
the preceding calendar month and upon the basis of which the tax is
imposed.
G.
The amount of tax due.
H.
The amount of penalty due, if any.
I.
Some other reasonable information as McLean County,
Illinois, may require.
A.
If the operator's average monthly tax liability to
the County does not exceed $50, the County may authorize his returns
to be filed on a quarter-annual basis, with the return for January,
February, and March of a given year being due by April 30 of such
year; the return for April, May and June of a given year being due
by July 31 of such year; the return for July, August and September
of a given year being due by October 31 of such year; and with the
return for October, November and December of a given year being due
by January 31 of the following year.
B.
If the operator's average monthly tax liability to
the County does not exceed $10, the County may authorize his returns
to be filed on an annual basis with the return for a given year being
due by January 31 of the following year.
C.
Such quarterly and annual returns, as to form and
substance, shall be subject to the same requirements as monthly returns.
D.
Notwithstanding any other provision in this article
concerning the time within which an operator may file his return,
in the case of any operator who ceases to engage in a kind of business
which makes him responsible for filing returns under this article,
such operator shall file a final return under this article with the
County not more than one month after discontinuing such business.
E.
When the same person has more than one business registered
with the County under separate registration under this article, such
person shall not file each return that is due as a single return covering
all such registered businesses, but shall file separate returns for
each such registered business.
F.
In his return, the operator shall determine the value
of any consideration other than money received by him in connection
with the renting, leasing or letting of rooms in the course of his
business, and he shall include such value in his return. Such determination
shall be subject to review and revision by the County in the manner
hereinafter provided for the correction of returns.
G.
When the operator is a corporation, the return filed
on behalf of such corporation shall be signed by the President, Vice-President,
Secretary or Treasurer or by the properly accredited agent of such
corporation.
H.
The person filing the return herein provided for shall,
at the time of filing such return, pay to the County the amount of
tax herein imposed. All moneys received by the County under the provisions
of this article shall be paid into the general fund.
I.
The County may, upon separate written notice to a
taxpayer, require the taxpayer to prepare and file with the County
on a form prescribed by the County within not less than 60 days after
receipt of the notice an annual information return for the tax year
specified in the notice. Such annual return to the County shall include
a statement of gross receipts as shown by the operator's last state
income tax return. If the total receipts of the business as reported
in the state income tax return do not agree with the gross receipts
reported to the County for the same period, the operator shall attach
to his annual information return a schedule showing a reconciliation
of the two amounts and the reasons for the difference.
J.
If the annual information return required by this
section is not filed when and as required, the taxpayer shall be liable
for a penalty equal to 1/6 of 1% of the tax due from such taxpayer
under this article during the period to be covered by the annual return
for each month or fraction of a month until such return is filed as
required.
K.
The chief executive officer, proprietor, owner or
highest ranking manager shall sing the annual return to certify the
accuracy of the information contained therein. Any person who wilfully
signs the annual return containing false or inaccurate information
shall be guilty of perjury and punished accordingly. The annual return
form prescribed by the County shall include a warning that the person
signing the return may be liable for perjury.
L.
The foregoing portion of this section concerning the
filing of annual information return shall not apply to an operator
who is not required to file an income tax return with the United States
government.
A.
Any person engaged in the business of renting, leasing
or letting hotel rooms in McLean County who fails to make a return,
or to keep books and records as required herein, or who makes a fraudulent
return, or who wilfully violates any rule or regulation of the County
for the administration and enforcement of the provisions of this article,
or any officer or agent of the corporation engaged in the business
of renting, leasing or letting hotel rooms in this state who signs
a fraudulent return made on behalf of such corporation shall, upon
conviction thereof, be fined not less than $100 nor more than $500
for each offense.
B.
Any person who violates any provision of § 320-5 of this article shall, upon conviction thereof, be fined not less than $100 nor more than $500 for each offense.
C.
Any hotel operator who collects or attempts to collect
an amount (however designated) which purports to reimburse such operator
for hotel operators' occupation tax liability measured by receipts
which such operator knows are not subject to hotel operators' occupation
tax, or any hotel operator who knowingly overcollects or attempts
to overcollect an amount purporting to reimburse such operator for
hotel operators' occupation tax liability in a transaction which is
subject to the tax that is imposed by this article shall, upon conviction
thereof, be fined not less than $100 nor more than $500 for each offense.
Persons engaged in the business of renting,
leasing or letting rooms in a hotel only to permanent residents are
exempt from the provisions of this Ordinance.
