O-18-40VILLAGE OF DEERFIELD
ORDINANCE NO. 2018- 0-18-40
AN ORDINANCE AMENDING SECTION 9-15A OF "THE MUNICIPAL CODE OF
THE VILLAGE OF DEERFIELD, ILLINOIS, 1975," AS AMENDED, REGARDING
THE HOTEL AND MOTEL TAX
WHEREAS, the Village of Deerfield is a home rule unit of local government pursuant
to the provisions of Article VII, Section 6 of the Illinois Constitution; and
WHEREAS, Article 5A of Chapter 9 of "The Municipal Code of the Village of
Deerfield, Illinois, 1975", as amended ("Village Code', imposes a tax upon the use and
privilege of renting, leasing or letting room(s) in a motel or hotel in the Village ("Hotel and
Motel Tax's; and
WHEREAS, the Hotel and Motel Tax rate was last amended in 1998; and
WHEREAS, hotels, motels, and their guests impose a demand on Village services;
and
WHEREAS, the Village Board desires to amend Section 9-15A of the Village Code to
increase the Hotel and Motel Tax rate from six percent to seven percent; and
WHEREAS, the Village Board has determined that it will serve and be in the best
interests of the Village and its residents to amend Section 9-15A of the Village Code pursuant
to this Ordinance;
NOW, THEREFORE, BE IT ORDAINED BY THE VILLAGE BOARD OF
DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS, as follows:
SECTION ONE: RECITALS. The foregoing recitals are incorporated into, and
made a part of, this Ordinance as findings of the Village Board.
SECTION TWO: IMPOSITION OF TAX: RATE. Pursuant to the Village's home
rule authority, Section 9-15A, entitled "Imposition of Tax; Rate," of Article 5A, entitled "Hotel
and Motel Tax," of Chapter 9, entitled "Finance and Taxation," of the Village Code is hereby
amended further to read as follows:
"Sec. 9-15A. Imposition of Tax; Rate
A tax is hereby levied and imposed upon the use and privilege of renting,
leasing or letting of room(s) in a motel or hotel in the Village of Deerfield at the
rate of six—seven percent (61%) of the gross room sale (rental) revenues from
such rental, leasing or letting, exclusive of revenues received from food,
beverage and other sales. For purposes of this Section, room sale (rental)
revenues shall include only the basic room charge exclusive of meals, beverages
and other "package" items. Provided, however, a tax shall not be levied and
imposed upon any person who works and lives in the same hotel or motel; and
further provided, that the tax shall not be levied upon rooms rented or used by
directors, officers, agents or employees of the owner of the hotel or motel when
renting or using said rooms for, or in connection with, the transaction of
business. The ultimate incidence of and liability for payment of said tax shall
be borne by the user, lessee or tenant of said room(s). The tax herein levied
shall be in addition to any and all other taxes."
SECTION THREE: PUBLICATION. The Village Clerk is hereby directed to
publish this Ordinance in pamphlet form pursuant to the Statutes of the State of Illinois.
SECTION FOUR: EFFECTIVE DATE. This Ordinance will be in full force and
effect beginning January 1, 2019 and after its passage and approval in the manner provided
by law.
AYES: Benton, Jester, Oppenheim, Seiden, Shapiro, Struthers
NAYS: None
ABSENT: None
PASSED: November 19, 2018
APPROVED: November 20, 2018
ORDINANCE NO. 0-18-40
Harriet Rosenthal, Mayor
ATTEST
Kent S. 4reet, illage herk