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O'Hare Corridor Privilege Tax (Hotel-Motel)

The O’Hare Corridor Privilege Tax (Hotel-Motel) Monthly Remittance form is a part of the Hotel-Motel Operator's Occupation Tax Monthly Remittance form.

Hotel-Motel Tax Form

SECTION 1: The foregoing recitals are hereby incorporated herein and made a part of this Ordinance.

SECTION 2: The definitions contained in this ordinance are as follows:

(a) "Books" or "records": those books or records to be kept pursuant to this Ordinance, as may be subsequently amended from time to time.

(b) "City": the City of Des Plaines, Cook County, Illinois.

(c) "Hotel" or "motel": any structure in which the public may, for a consideration, obtain living quarters, sleeping, or housekeeping accommodations. The terms include, but are not limited to, inns, motels, tourist homes or courts, lodging houses, rooming houses, and apartment buildings.

(d) "O’Hare Corridor Privilege Tax Area": the area bounded by Mannheim Road, Higgins Road and the Wisconsin Central rail line and depicted on the map attached hereto as Exhibit A.

(e) "Occupy" or any derivative thereof: 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, not including, however, 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.

(f) "Finance Department": the office of the Finance Department of the City.

(g) "Person" or "persons": 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.

(h) "Rent" or any derivative thereof: the consideration received for occupancy, valued in money, whether received in money or otherwise, including receipts, cash, credits, and property or services of any kind or nature.

(i) "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.

SECTION 3: A tax is imposed on the privilege of renting a hotel or motel room as follows:

(a) There is hereby levied and imposed upon the use and privilege of renting a hotel or motel room within the O’Hare Corridor Privilege Tax Area a tax of three percent (3%) of the rental charge for each such hotel and motel room rented for each twenty-four-hour period or any portion thereof; provided, however, that the tax shall not be levied and imposed upon any person to rent a hotel or motel room for more than thirty (30) consecutive days who works or lives in the same hotel or motel.

(b) The ultimate incident of and liability for payment of said tax shall be borne by the person who seeks the privilege of occupying any such hotel or motel room.

(c) 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, manager and operator of every hotel or motel to act as trustee for and on account of the City, and to secure said tax from the person renting the hotel or motel room and pay over to the Finance Department said tax under procedures prescribed herein.

(d) Every person required to collect the tax levied by this Ordinance shall secure said tax from the person renting the hotel or motel room at the time he/she collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given at the time of payment, the amount due under the tax provided in this article shall be stated separately on said documents.

SECTION 4: The books of records shall be maintained as follows:

(a) Every person operating a hotel or motel shall keep books or records of his business as an operator reflecting the rents and occupancies hereunder.

(b) If any such operator fails to keep such books or records, he/she shall be liable to tax at the rate designated in Section 3(a) of this Ordinance upon the entire proceeds from his hotel or motel.

(c) The Director of Finance, or any person certified by him/her as his deputy or representative, may enter the premises of any hotel or motel for inspection and examination of books and records in order to effectuate the proper administration hereof and to assure the enforcement of the collection of the tax imposed.

(d) It shall be unlawful for any person to prevent, hinder, or interfere with the Director of Finance or his/her duly authorized deputy or representative in the discharge of his duties in the performance hereof.

SECTION 5: The person or persons who operate a hotel or motel within the O’Hare Corridor Privilege Tax Area shall file tax returns reflecting tax receipts received with respect to each separate hotel or motel, during each month upon forms prescribed by the Finance Department. Payments of the tax shall be made to the Finance Department on or before the twenty-fifth day of the month succeeding the month for which the tax was due. All subsequent reporting periods shall be full calendar months. At the time of filing said tax returns, said operator shall pay to the Finance Department all taxes due for the period to which the tax return applies.

SECTION 6: Whenever any person shall fail to pay any tax as herein provided, the City Attorney shall, upon the request of the Finance Department, 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.

SECTION 7: If a court of competent jurisdiction finds that any person has willfully avoided payment of the tax imposed by this Ordinance, the Director of Finance may suspend or revoke all City licenses held by such person.

SECTION 8: All proceeds resulting from the imposition of the tax under this Ordinance, including penalties, shall be paid into a special, segregated account which the City shall establish and into which it shall deposit the proceeds resulting from the imposition of the tax hereunder.

SECTION 9: The provisions of Title 1, Chapter 15, "LOCALLY IMPOSED AND ADMINISTERED TAX RIGHTS AND RESPONSIBILITIES" are incorporated into and made a part of this Ordinance. In the event that any of the provisions of this Ordinance conflict with the provisions of Title 1, Chapter 15, the City Code shall control.

SECTION 10: This Ordinance shall be in full force and effect from and after its passage, approval and publication as provided by law.

SECTION 11: If any paragraph, section, clause or provision of this Ordinance is held invalid, the remainder shall continue in full force and effect without affecting the validity of the remaining portions of the Ordinance.

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