O-98-25ORDINANCE NO. 0 -98- 2 5
AN ORDINANCE AMENDING ARTICLE 5A "HOTEL AND MOTEL ROOM TAX"
OF THE MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD OF 1975
Published in pamphlet form this
19 tl-Oay of May , 1998
by the President and Board of
Trustees of Deerfield.
JKS 184229 . 1 April 28, 1998
ORDINANCE NO. 0 -98- 2 5
AN ORDINANCE AMENDING ARTICLE 5A "HOTEL AND MOTEL ROOM TAX"
OF THE MUNICIPAL CODE OF THE VILLAGE OF DEERFIELD OF 1975
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 the Village of Deerfield of 1975,
ONE: as amended, entitled "Finance and Taxation ", be and the same is hereby
further amended by deleting Section 9 -15A., "Imposition of Tax; Rate ", and
substituting in lieu thereof the following:
"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
percent (6 %) 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 That the Village Clerk is hereby directed to publish this Ordinance in
TWO: pamphlet form.
SECTION That this Ordinance shall be in full force and effect from and after its
THREE: passage, approval and publication as provided by law.
AYES: Ehlers, Heuberger, Rosenthal, Swanson, Swartz (5)
NAYS: None_,. (0 )
ABSENT: Seidman (1)
PASSED: This 18th day of
APPROVED: This 18th day of
ATTEST:
VIL GE CLERK
JKS 184229 . 1 April 28, 1998
May A.D., 1998.
May r A.D.. 1998.
E PRESIDENT