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1986-050• ORDINANCE NO. 86- 50 AN ORDINANCE LEVYING AND IMPOSING A HOTEL AND MOTEL TAX IN THE VILLAGE OF BUFFALO GROVE, AND ESTABLISHING THE ADMINISTRATION AND ENFORCEMENT FOR THE COLLECTION OF A HOTEL AND MOTEL TAX WHEREAS, the Village of Buffalo Grove is a home -rule unit pursuant to the Illinois Constitution of 1970; and WHEREAS, the Corporate Authorities of the Village of Buffalo Grove feel that it is in the best interests of the Village to levy and impose a hotel and motel tax in order to supplement the corporate revenues of the Village; and WHEREAS, the hotel and motel tax is a locally levied tax with all administration and collection efforts the responsibility of the Village; and WHEREAS, to insure full compliance and collection of a hotel and motel tax, the proper administrative and enforcement policies and procedures will have to be established. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, the following: SECTION 1. There is hereby added to the Village of Buffalo Grove Municipal Code Chapter 3.28, which is to read as follows: 3.28.010 Definitions. The words "hotel" and "motel" within the meaning of this Chapter, include every building or structure kept, used, maintained, advertised and held out to the public to be a place where lodging or lodging and food, apartments, suites or other accommodations are offered for hire or rent to guests, in which ten (10) or more rooms, apartments or suites, or other accommodations are used for the lodging or lodging and food for such guests. 3.28.020 License Required. No person shall conduct, keep, manage or operate, or cause to be conducted, kept, managed or operated, either a hotel or motel without having first obtained a business license as required by this Code. 3.28.030 Tax Imposed. A tax is hereby levied and imposed upon the use and privilege of renting,, leasing and letting of rooms in a hotel or motel in the Village at a rate of three percent (3 %) of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee or tenant of such rooms. The tax herein levied shall be in addition to any and all other taxes. 3.28.040 Payment and Collection. The owner and operator of each hotel 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 o • 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 by this Chapter shall secure said tax from user, lessee or tenant of a room or rooms at the time that he collects the price, charge or rent to which it applies. The amount due under the tax levied by this Chapter shall be stated separately upon the invoice receipt or other statement of the gross rental receipts due. 3.28.050 Administration. The Village Manager or his designee is hereby designated the administration and enforcement officer of the tax hereby imposed on behalf of the Village. It shall be the responsibility of the Village Manager or designee to collect all amounts due the Village from the owners, operators and licensee's of hotels and motels within the Village. A sworn and certified monthly hotel and motel occupancy tax return shall be filed by each owner, operator or licensee of each hotel and motel in the Village with the Village Manager or designee, on forms prescribed by him, showing all receipts from each renting, leasing or letting of rooms during the preceding month. The dates upon which said monthly returns are to be filed shall be provided by rules and regulations promulgated by the Village Manager or designee. 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 three percent (3%) of the tax due as compensation for services rendered the Village in the collection and payment of such tax. If the Village Manager, or his designee, may enter the premises of any hotel or motel for the purposes of inspection and examination of its books and records for the proper administration of this Chapter, and for the enforcement of collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Village Manager or designee in the discharge of his duties hereunder. 3.28.060 Enforcement. Whenever any person shall fail to pay any tax herein provided, or when any owner, operator or licensee of a hotel or motel in the Village shall fail to collect the tax hereby imposed from any person who has the ultimate liability for payment of the same, the Village Attorney, shall, upon the request of the Village Manager or designee, bring or cause to be brought an action to enforce the payment of said tax on behalf of the Village in any court of competent jurisdiction. The Village Manager shall find, after a hearing held by or for him, that any hotel or motel owner, operator or licensee has willfully evaded his responsibility to collect the tax imposed by this Chapter, he may suspend all Village licenses held by such tax evader for a period not to exceed ten (10) days. Said person shall have an opportunity to be heard at a hearing, to be held not less than five (5) days after notice of the time and place thereof, addressed to him sent by certified mail, return receipt requested, at his last known place of business. Any suspension, revocation or conviction resulting from such hearing shall not relieve or discharge any civil liability for nonpayment of the tax due. All Village licenses may be revoked by the Village President, after notice and hearing, if any violation by the owner, operator or licensee of the provisions of this Chapter are not remitted to the Village in a timely manner as set forth in the hearing held for the enforcement of the provisions of this Chapter. 3.28.070 Interest and Penalties. In the event of failure by any hotel or motel owner, operator or licensee to collect and pay to the Village the tax required hereunder within thirty (30) days after the same shall be due, interest shall accrue and accumulate and be due upon such tax at a rate of one percent (1 %) per month. In addition, a penalty of ten percent (10 %) 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 Chapter. 3.28.080 Disposition of Tax Proceeds. All proceeds resulting from the imposition of the tax under this Chapter, including interest and penalties, shall be paid into the treasury of the Village and shall be credited to and deposited in the Corporate Fund of the Village. 3.28.090 Exemption. The tax imposed under this Chapter shall not apply to the renting, leasing or letting of accommodations in a hotel or motel to permanent residents. For purposes of this Chapter, a permanent resident means any person who occupies, or has the right to occupy, any room or rooms in a hotel or motel for at least thirty (30) consecutive days. If a hotel or motel provides accommodations for both permanent residents and other guests, the rental obtained from permanent residents shall not be included in the computation of the tax due. 3.28.100 Violation - Penalty. Any person found guilty of violating, dis- obeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this Chapter, except when otherwise specifically provided, shall be punished as provided in Chapter 1.08 of this Code. 0 • SECTION 2. This ordinance shall be in full force and effect from and after it's passage, approval and publication in the manner provided by law. AYES: 6 - Marienthal, O'Reilly, Glover, Reid, Shields, Kowalski NAYES: 0 - None. ABSENT: 0 - None PASSED: August 18 1986. APPROVED: August 18 , 1986. PUBLICATION: August 19 1986 Village President ATTEST ky�L,JA, � Villag lerk VILLAGE OF BUFFALO GROVE ORDINANCE NO. 9�6 ADOPTED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE THIS ��DAY OF � _�i , 19 Published in pamphlet form by authority of the President and Board of Trustees of the Village of Buffalo Grove, Cook & Lake Counties, Illinois, this �/ q�c. day of _�������f 190 -'_ Village Clerk N / � ORDINANCE NO. 86- 50 AN ORDINANCE LEVYING AND IMPOSING A HOTEL AND MOTEL TAX IN THE VILLAGE OF BUFFALO GROVE, AND ESTABLISHING THE ADMINISTRATION AND ENFORCEMENT FOR THE COLLECTION OF A HOTEL AND MOTEL TAX WHEREAS, the Village of Buffalo Grove is a home -rule unit pursuant to the Illinois Constitution of 1970; and WHEREAS, the Corporate Authorities of the Village of Buffalo Grove feel that it is in the best interests of the Village to levy and impose a hotel and motel tax in order to supplement the corporate revenues of the Village; and WHEREAS, the hotel and motel tax is a locally levied tax with all administration and collection efforts the responsibility of the Village; and WHEREAS, to insure full compliance and collection of a hotel and motel tax, the proper administrative and enforcement policies and procedures will have to be established. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF BUFFALO GROVE, COOK AND LAKE COUNTIES, ILLINOIS, the following: SECTION 1. There is hereby added to the Village of Buffalo Grove Municipal Code Chapter 3.28, which is to read as follows: 3.28.010 Definitions. The words "hotel" and "motel" within the meaning of this Chapter, include every building or structure kept, used, maintained, advertised and held out to the public to be a place where lodging or lodging and food, apartments, suites or other accommodations are offered for hire or rent to guests, in which ten (10) or more rooms, apartments or suites, or other accommodations are used for the lodging or lodging and food for such guests. 3.28.020 License Required. No person shall conduct, keep, manage or operate, or cause to be conducted, kept, managed or operated, either a hotel or motel without having first obtained a business license as required by this Code. 3.28.030 Tax Imposed. A tax is hereby levied and imposed upon the use and privilege of renting, leasing and letting of rooms in a hotel or motel in the Village at a rate of three percent (3 %) of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee or tenant of such rooms. The tax herein levied shall be in addition to any and all other taxes. 3.28.040 Payment and Collection. The owner and operator of each hotel 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 by this Chapter shall secure said tax from user, lessee or tenant of a room or rooms at the time that he collects the price, charge or rent to which it applies. The amount due under the tax levied by this Chapter shall be stated separately upon the invoice receipt or other statement of the gross rental receipts due. 3.28.050 Administration. The Village Manager or his designee is hereby designated the administration and enforcement officer of the tax hereby imposed on behalf of the Village. It shall be the responsibility of the Village Manager or designee to collect all amounts due the Village from the owners, operators and licensee's of hotels and motels within the Village. A sworn and certified monthly hotel and motel occupancy tax return shall be filed by each owner, operator or licensee of each hotel and motel in the Village with the Village Manager or designee, on forms prescribed by him, showing all receipts from each renting, leasing or letting of rooms during the preceding month. The dates upon which said monthly returns are to be filed shall be provided by rules and regulations promulgated by the Village Manager or designee. 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 three percent (3%) of the tax due as compensation for services rendered the Village in the collection and payment of such tax. If the Village Manager, or his designee, may enter the premises of any hotel or motel for the purposes of inspection and examination of its books and records for the proper administration of this Chapter, and for the enforcement of collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Village Manager or designee in the discharge of his duties hereunder. 3.28.060 Enforcement. Whenever any person shall fail to pay any tax herein provided, or when any owner, operator or licensee of a hotel or motel in the Village shall fail to collect the tax hereby imposed from any person who has the ultimate liability for payment of the same, the Village Attorney, shall, upon the request of the Village Manager or designee, bring or cause to be brought an action to enforce the payment of.said tax on behalf of the Village in any court of competent jurisdiction. The Village Manager shall find, after a hearing held by or for him, that any hotel or motel owner, operator or licensee has willfully evaded his responsibility to collect the tax imposed by this Chapter, he may suspend all Village licenses held by such tax evader for a period not to exceed ten (10) days. Said person shall have an opportunity to be heard at a hearing, to be held not less than five (5) days after notice of the time and place thereof, addressed to him sent by certified mail, return receipt requested, at his last known place of business. Any suspension, revocation or conviction resulting from such hearing shall not relieve or discharge any civil liability for nonpayment of the tax due. All Village licenses may be revoked by the Village President, after notice and hearing, if any violation by the owner, operator or licensee of the provisions of this Chapter are not remitted to the Village in a timely manner as set forth in the hearing held for the enforcement of the provisions of this Chapter. 3.28.070 Interest and Penalties. In the event of failure by any hotel or motel owner, operator or licensee to collect and pay to the Village the tax required hereunder within thirty (30) days after the same'shall be due, interest shall accrue and accumulate and be due upon such tax at a rate of one percent (17) per month. In addition, a penalty of ten percent (107) 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 Chapter. 3.28.080 Disposition of Tax Proceeds. All proceeds resulting from the imposition of the tax under this Chapter, including interest and penalties, shall be paid into the treasury of the Village and shall be credited to and deposited in the Corporate Fund of the Village._ 3.28.090 Exemption. The tax imposed under this Chapter shall not apply to the renting, leasing or letting of accommodations in a hotel or motel to permanent residents. For purposes of this Chapter, a permanent resident means any person who occupies, or has the right to occupy, any room or rooms in a hotel or motel for at least thirty (30) consecutive days. If a hotel or motel provides accommodations for both permanent residents and other guests, the rental obtained from permanent residents shall not be included in the computation of the tax due. 3.28.100 Violation - Penalty. Any person found guilty of violating, dis- obeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this Chapter, except when otherwise specifically provided, shall be punished as provided in Chapter 1.08 of this Code. SECTION 2. This ordinance shall be in full force and effect from and after it's passage, approval and publication in the manner provided by law. AYES: 6 - Marienthal, O'Reilly, Glover, Reid, Shields, Kowalski NAYES: 0 - None ABSENT: 0 - None PASSED: August 18 1986. APPROVED: August 18 1986. PUBLICATION: August 19 1986 Village President ATTEST s 11e� Village - „Clerk