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O-84-42ORDINANCE NO. 0 -84 -42 AN ORDINANCE ADDING ARTICLE 5A "HOTEL AND MOTEL ROOM TAX" TO THE MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD Published in pamphlet form this 17th day of September , 1984, by the President and Board of Trustees of Deerfield. ORDINANCE NO. 0 -84 -42 AN ORDINANCE ADDING ARTICLE 5A "HOTEL AND MOTEL ROOM TAX" TO THE MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD WHEREAS, the Village of Deerfield is a Home Rule Municipality pursuant to Article VII, Section 6 of the 1970 Illinois Constitution and thereby is exercising Home Rule powers thereunder; and WHEREAS, it is anticipated that future development of property within the corporate limits of the Village of Deerfield will include either hotel or motel uses; and WHEREAS, the Corporate Authorities have determined that the imposition of a hotel and motel tax will subserve the best interests of the Village of Deerfield. NOW, THEREFORE, BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF DEERFIELD, LAKE AND COOK COUNTIES, ILLINOIS, AS FOLLOWS: SECTION That Chapter 9 of the Municipal Code of Deerfield of ONE: 1975, as amended, entitled "Finance and Taxation" be and the same is further amended by adding the following Article 5A "Hotel and Motel tax" to said Chapter 9 as follows: "Article 5A. Hotel and Motel Tax Sec. 5A -1 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 five (5 %) percent 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. Sec. 5A -2 Definitions The word "hotel" and the word "motel" within the meaning of this Section includes every building or structure kept, used, maintained, advertised and held out to the public to be a place where lodging, or lodging and food, or apartments, suites, or other accommodations are offered for a consideration 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. The word "person" shall mean any natural person, trustee, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust, estate, firm, co- partnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. Whenever the term "person" is used in any clause prescribing and imposing a penalty, the term as applied to associations shall mean the owners or part- owners thereof, and as applied to corporations, the officers thereof. Sec. 5A -3 Payment and Collection The owner, manager or operator of each hotel or motel 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 Section shall secure said tax from the user, lessee or tenant of a room or rooms at the time that he collects the price, charge or rent to which it applies. Every user, lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge, or rent payable upon which the tax herein imposed is computed, and the amount of the tax shall be stated, charged and shown separately thereon. The tax shall be paid to the person required to collect it as trustee for and on behalf of the Village of Deerfield. Sec. 5A -4 Administration and Enforcement The Finance Director of the Village of Deerfield hereby is designated as the Administration and Enforcement Officer of the tax hereby imposed on behalf of the Village. It shall be the responsibility and duty of the Finance Director to collect all amounts due the Village from the owners, managers and operators of motels and hotels in the Village of Deerfield. A sworn monthly hotel and motel occupancy tax return, on a calendar month basis, shall be filed by each owner, manager, or operator of each hotel or motel in the Village of Deerfield with the Finance Director, on forms prescribed by him, showing all receipts from each renting, leasing or letting of rooms during the preceding month. Said returns are to be filed within ten (10) days after the end of the month covered by said return, with the tax herein imposed due and owing as of the first day of the month following the month covered by said return. Each return shall be accompanied by payment to the Village of all taxes due and owing for the month covered by the return. During the normal business working hours of any such hotel or motel, the Finance Director or any person certified by him as his.deputy or representative 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 Section, and for the enforcement of the collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Finance Director or his duly authorized deputy or representative in the discharge of his duties hereunder. It shall be the duty of every owner, manager, or operator to keep accurate and complete books and records, containing all information necessary for the collection of the tax herein imposed, to which the Finance Director or his duly authorized deputy or representative shall at all such times have full access, which records shall include a daily sheet showing: (1) the number of hotel or motel rooms rented during the twenty -four (24) hour period, including multiple rentals of the same hotel or motel room when such occurs, and (2) the actual hotel or motel room tax receipts collected for the date in question. In the event that the inspection and examination by the Financial Director discloses a discrepancy in excess of 5% from the information furnished by the hotel owner, operator or manager, the cost of said inspection and examination shall be borne by said hotel owner, operator or manager. Sec. 5A -5 Enforcement - Suit for Collection - Revocation of License Whenever any person shall fail to pay any taxes herein provided, or when any owner, manager or operator 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 request of the Village Manager, 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. If the Village President, after a hearing held by or for him, shall find that any hotel or motel owner, manager or operator has willfully evaded his responsibility to collect the tax imposed by this Section, he may suspend or revoke all Village licenses, including but not limited to any liquor license issued under this Code, held by such person. Said person shall have an opportunity to be heard at such hearing, to be held not less than five (5) days after notice is given of the time and place thereof, addressed to him at his last known place of business. Pending notice, hearing and finding, any license of which such person may be possessed may be temporarily suspended by the Village President. Any suspension or conviction resulting from such hearing shall not relieve or discharge any civil liability for non- payment•of the tax due. Sec. 5A -6 Interest and Penalties In the event of failure by any hotel or motel owner, manager or operator to collect and pay to the Finance Director the tax required hereunder within ten (10) days after the same shall be due, interest shall accumulate and be due upon said tax at the rate of one (1 %) percent per month commencing as of,the first day of the month following the month for which the tax was to have been collected. In addition, a penalty of ten I Ii (10 %) percent of the tax and interest due shall be assessed and collected against any hotel or motel owner, manager or operator who shall fail to collect and remit the tax imposed by this Section. Sec. 5A -7 Proceeds of Tax All proceeds resulting from the imposition of the tax under this Section, including interest and penalties, shall be paid into the Treasury of the Village of Deerfield and shall be credited to and deposited in the General Fund of the Village. Sec. 5A -8 Penalty for Violation In addition to the remaining provisions of this Section, any person found guilty in a court of competent jurisdiction of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this Section, upon conviction thereof, shall be punished by a fine of not less than $50.00 nor more than $500.00 for the first offense, and not less than $100.00 nor more than $500.00 for the second and each subsequent offense. Each day any violation of any provision of this Section shall continue to exist shall constitute a separate offense." SECTION That the Village Clerk.is hereby directed to publish TWO: this Ordinance in pamphlet form. SECTION That this Ordinance THREE: from and after its as provided by law. shall be in full force and effect passage, approval and publication, AYES: JACKSON, MARTY, SEIDMAN, SWANSON, YORK (5) NAYS: NONE. (0 ) ABSENT: MAROVITZ (1) PASSED this 17th day of September A.D. , 1984. APPROVED this 17th day of September A.D. , 1984. ATTEST: