Ordinance 1991-07A ORDINANCE NO. 1991- 7 x
AN ORDINANCE FOR THE CREATION AND IMPOSITION OF A
HOTEL TAX WITHIN THE UNITED CITY OF THE VILLAGE OF YORKVILLE
BE IT ORDAINED by the Mayor and City Council of the United City
of the Village of Yorkville as follows:
WHEREAS, the United City of the Village of Yorkville, hereinafter referred
to as "City" is not a home rule municipality within Article VII , Section 6A
of the Illinois Constitution, and therefore pursuant to those powers granted
it under Chapter 24, Paragraph 8-3-14 of the Illinois Revised Statutes; and,
WHEREAS, the City is entering into an Intergovernmental Cooperation
Agreement for the purpose of funding the Aurora Area Convention and Tourism
Council, an Illinois not-for-profit corporation; and,
WHEREAS, the City, along with the City of Aurora and the Villages
of Montgomery, North Aurora, and Sugar Grove, are participating in said
Agreement and Council; and,
WHEREAS, said Council will promote the area including the City for
purposes of attracting tourism; and,
WHEREAS, such promotion of the City and environs is in the best interest
of the City,
NOW THEREFORE, be it ordained by the Mayor and City Council of
the United City of the Village of Yorkville, Kendall County, Illinois as follows:
SECTION ONE: Definitions.
A. Hotel - Hotel means, for purposes of this Ordinance, every building,
buildings, or structure, kept, used, maintained, advertised and held out
to the public to be a place in which the public may, for consideration, obtain
living quarters, sleeping, housekeeping accomodations, lodging, lodging and
food, or apartments, or suites, or other accomodations offered to the public
for rental on a daily basis. The term includes inns, hotels, tourist homes
or courts, lodging houses, rooming houses, and apartment houses.
B. Permanent Resident - A permanent resident, for purposes of this
Ordinance, is defined as being a person who occupies or has the right to
occupy any room or other hotel living accomodations, as hotel is defined herein,
for 30 consecutive days or more in such hotel, or a person who works and
lives in the same hotel.
SECTION TWO: Tax.
There is hereby levied and imposed, a tax of three percent (3%) of
the gross rental receipts from the renting, leasing or letting a hotel or motel
room within the City for each twenty-four (24) hour period, or any portion
thereof, for which a daily room charge is made; provided, however, that
a tax shall not be levied or imposed upon any person who shall be a permanent
resident.
If any hotel operator collects an amount (however designated) which
purports to reimburse such operator for the hotel tax liability measured by
receipts which are not subject to hotel tax, or if any hotel operator, in collecting
an amount (however designated) which purports to reimburse such operator
for hotel tax liability measured by receipts which are subject to tax under
this Act, collects more from the customer than the operators' hotel tax liability
in the transaction is, the customer shall have a legal right to claim a refund
of such amount from such operator. However, if such amount is not refunded
to the customer for any reason, the hotel operator is liable to pay such amount
to the City.
Persons subject to the tax hereby imposed may reimburse themselves
for their tax liability for such tax by separately stating such tax as an additional
charge may be stated in combination and in single amount with the State
tax imposed under "The Hotel Operators' Occupation Tax Act" as provided
in Chapter 120, Section 481b.31 et seq. of the Illinois Revised Statutes.
The tax herein levied and imposed shall be paid in addition to any and
all other taxies and charges. It shall be the duty of the operator to pay
the amount of the tax to the Treasurer of the City under procedures prescribed
by the Treasurer or as otherwise provided in this Ordinance.
SECTION THREE: Record Keeping.
Every operator shall keep separate books or records of his business
as an operator so as to show the rents and occupancies taxable under this
Ordinance separately from his transactions not taxable hereunder. If any
such operator fails to keep such separate books or records, he shall be liable
to tax at the rate designed in Section Two hereof upon the entire proceeds
from his hotel.
Such records shall show every occupancy and all rent paid, charged,
or due thereon and the tax payable thereon in such form as required by
regulation prescribed by the Stateof Illinois or by the Treasurer of the United
City of the Village of Yorkville, or as provided in this Ordinance, but shall
in all instances conform to accepted accounting practices.
-2-
Such records shall be availabe for inspection and examination for any
proper purpose at any reasonable time upon demand by the Treasurer for
a duly authorized agent or employee of the City, and shall be preserved
for a period of five (5) years unless the Treasurer shall prescribe a shorter
period of time. It shall be unlawful for any person to prevent, hinder, or
interfere with the Treasurer or the duly authorized deputy or representative
of the Treasurer in the discharge of the duties of the Treasurer.
SECTION FOUR: Monthly Returns.
Every operator shall file monthly with the City Treasurer, a return
of occupancy and of rents and of the taxes payable thereon on forms prescribed
by the Treasurer and consistent with returns required under The Hotel
Operator's Occupation Tax Act found in Chaper 120, Section 481b.31 et sez.
The return shall be due on or before the fifteenth (15th) day of the calendar
month succeeding the end of the previous monthly filing period. A separate
return shall be filed for each place of business with the City regardless of
ownership.
The fist taxing period for the purpose of this Chapter shall commence
on l , 19 611 , an the tax return and payment for such
period shall b due on or before JA 19 1�1 Thereafter, reporting
periods and tax payments shall be in accordance with the provisions of this
Chapter. At the time of filing such tax returns, the operator shall pay the
full amount of all tax due hereunder.
If for any reason any tax is not paid when due, a penalty at the rate
of one percent (1%) per thirty (30) day period, or portion thereof, from
the date of delinquency shall be added and collected. In addition, a penalty
of ten percent (10%) of the tax and interest due shall be assessed and collected
against any hotel or motel owner, operator or licensee who shall fail to collect
and remit the tax imposed by this Section.
SECTION FIVE: Failure to Pay, Enforcement.
Whenever any person shall fail to pay any taxes or penalty herein provided,
the City Attorney shall, upon request of the Treasurer or the Mayor, bring
or cause to be brought, an action to enforce the payment of said tax on
behalf of the City in any court of competent jurisdiction, together with the
costs of such collection including all attorney's fees incurred in such collection
action.
SECTION SIX: Payment to City.
All proceeds resulting from the imposition of the tax under this Chapter,
including interest and penalties, shall be paid into the Treasury of the City,
and shall be credited to and deposited in the corporate fund of the City.
-3-
SECTION SEVEN: Certificate of Registration Required.
It shall be unlawful and a violation of this Chapter for any person to
engage in the business of renting, leasing or letting rooms in a hotel within
the City without a certificate of registration from the Treasurer. Such registration
shall be issued by the Treasurer in forms consistent with those registrations
issued by the Illinois Department of Revenue under the provisions of Section
481b.35 of Chapter 120 of the Illinois Revised Statutes.
SECTION EIGHT: Violation, Penalty.
Any person found guilty of violating, disobeying, omitting, neglecting
or refusing to comply with or resisting or opposing the enforcement of any
provision of this Chapter, in addition to any and all other penalties provided
herein, upon conviction thereof, shall be punished by a fine of not less than
Two Hundred Fifty Dollars ($250.00), nor more than Five Hundred Dollars
($500.00) .
SECTION NINE: Effective Date.
This Ordinance shall be in full force and effect from and after its passage,
approval and publication as provided by law,rMK- M. I I l q 9 l
PASSED AND APPROVED by the Mayor and City Council of the United
City of the V, Ilage of Yorkville, Kendall County, Illinois, on the day
of 19 .
ROBERT E. DAVIDSON, Mayor of the
United City of the Village /of Yorkville
ATTEST :
City Clerk
Ayes Nays Ayes Nays
Gary Bown X Dennis Fahrlander
Robert Fey Verlin Akers
Clifford Jahp Ralph Pfister 1:
Pat Clark Larry Small
-4-