Hotel-Motel Operator's Occupation Tax

5-47-1: Title
This chapter may be cited and referred to as the HOTEL-MOTEL OPERATOR'S OCCUPATION TAX. (Ord. M-43-73, 10-15-1973)

5-47-2: Definitions
As used in this chapter, unless the context requires otherwise:

Books or Records: Those books or records to be kept pursuant to the "Hotel Operator's Occupation Tax Act" as subsequently amended from time to time.

Hotel or Motel: Any structure in which the public may, for a consideration, obtain living quarters, sleeping, or housekeeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes or courts, lodging houses, rooming houses, and apartment buildings.

Occupancy: The use or possession, or right to use or possession, of any room or rooms in a hotel or motel for living quarters, or for sleeping or housekeeping accommodations. Occupancy does not mean the use or possession or right to the use or possession of any room or rooms in a hotel or motel for purposes of displaying merchandise, samples, etc., for the purpose of holding meetings, for use as office space, or for private dining purposes.

Office of the Comptroller: The office of the comptroller of the city of Des Plaines, Illinois.

Operator: Any person operating a hotel or motel.

Permanent Resident: Any person who occupies or has the right to occupy any room or rooms in a hotel for at least thirty (30) consecutive days.

Person: Any natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, receiver, executor, trustee, syndicate, association, club, business trust, institution, agency, municipal corporation, district or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner, or any officer, agents, employees or other representative acting either for himself or for any other person in any capacity, any other entity recognized by law as the subject of rights and duties, or any other representative appointed by order of any court. The masculine, feminine, singular or plural is included in any circumstances.

Rent or Rental: The consideration received for occupancy, valued in money, whether received in money or otherwise, including alt receipts, cash, credits, and property or services of any kind or nature.

Room or Rooms: Any living quarters, sleeping or housekeeping accommodations. One room offered for rental with or without an adjoining bath shall be considered as a single room. (Ord. M-43-73, 10-15-1973)

5-47-3: Amount of Fee
Yearly fees for regulatory certificates in the City shall be as follows:

• A tax is hereby imposed upon persons engaged in the business of renting, leasing, or letting rooms in a hotel or motel at the rate of five percent (5%) of the gross rental receipts from such renting, leasing or letting, excluding, however, from said gross rental receipts, the proceeds of such renting, leasing or letting to permanent residents of said hotel or motel. That said fee taxes shall be in effect as of November 1, 2001.

• However, such tax is not imposed upon the privilege of engaging in any business in interstate commerce or otherwise, which business may not, under the constitution and statutes of the United States, be made the subject of taxation by a municipality.

• Persons subject to the tax imposed by this chapter may reimburse themselves for their tax liability under this chapter 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 65 Illinois Compiled Statutes 5/8-3-13 of the Illinois municipal code. (Ord. M-43-73, 10-15-1973)

• The tax herein imposed shall be in addition to all other occupation or privilege taxes imposed by the city of Des Plaines, the state of Illinois, or by any municipal corporation or political subdivision thereof. (Ord. M-43-73. 10-15-1973)

5-47-4: Books or Records

5-47-5: Transmittal of Tax Revenue
The person or persons who own a hotel room within the city of Des Plaines shall file tax returns reflecting tax receipts received with respect to each separate hotel, during each month upon forms prescribed by the office of the comptroller. Payments of the tax shall be made to the office of the comptroller on or before the twenty-fifth day of the month succeeding the month for which the tax was due. Notwithstanding the above provision, the first taxing period for the purpose hereof shall commence on November 1, 1973. All subsequent reporting periods shall be full calendar months. At the time of filing said tax returns, the owner shall pay to the office of the comptroller all taxes due for the period to which the tax return applies. (Ord. M-43-73, 10-15-1973)

5-47-6: Collection
Whenever any person shall fail to pay any tax as herein provided, the city attorney shall, upon the request of the office of the comptroller, bring or cause to be brought an action to enforce the payment of said tax in behalf of the city in any court of competent jurisdiction. (Ord. M-43-73, 10-15-1973)

5-47-7: Suspension of Licenses
If the mayor, after a hearing held by or for him, shall find that any person has willfully avoided payment of the tax imposed by this ordinance, he may suspend or revoke all city licenses held by such tax evader. The owner shall have an opportunity to be heard at such hearing to be held not less than five (5) days after notice of the time and place of the hearing to be held, addressed to him at his last known place of business. Pending notice, hearing and finding, any license of which he may be possessed may be temporarily suspended. Any suspension or revocation of any license shall not release or discharge the owner from his civil liability for the payment of the tax nor from prosecution for such offense. (Ord. M-43-73, 10-15-1973)

5-47-8: Proceeds of Tax and Fines
All proceeds resulting from the imposition of the tax under this ordinance, including penalties, shall be paid into the treasury of the city of Des Plaines. (Ord. M-43-73, 10-15-1973)