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HomeMy WebLinkAboutOrd 4293 04/16/1991 ORDINANCE NO. 4293 AN ORDINANCE AMENDING CHAPTER 8 OF THE VILLAGE CODE OF MOUNT PROSPECT PASSED AND APPROVED BY THE PRESIDENT AND BOARD OF TRUSTEES the 16th day of April , 1991 Published in pamphlet form by authority of the corporate authorities of the Village of Mount Prospect, Illinois, the 22nd day of APril , 1991. DJ/caf ORDINANCE NO. 4293 AN ORDINANCE AMENDING CHAPTER 8 OF THE VILLAGE CODE OF MOUNT PROSPECT BE IT ORDAINED BY THE PRESIDENT AND BOARD OF TRUSTEES OF THE VILLAGE OF MOUNT PROSPECT, COOK COUNTY, ILLINOIS: SECTION ONE: That Chapter 8 entitled "Village Government Miscellaneous Provisions" of the Village Code of Mount Prospect, as amended, is hereby further amended by adding thereto Article XIII entitled "Hotel/Motel Use Tax" ; so that hereinafter said Article XII of Chapter 8 shall be and read as follows: " ARTICLE XII HOTEL/MOTEL USE TAX SECTION: 8-.1201. Purpose 8.1202. Imposition of Tax 8.1203. Payment and Collection 8.1204. Administration and Enforcement 8.1205. Interest and Penalties 8.1206. Transmittal of Tax Collection 8.1207. License Suspension, Revocation 8.1208. Violations Sec. 8.1201. Purpose. A Hotel/Motel Use Tax is established for the purpose of providing a source of funding for events which benefit the entire community. Sec. 8.1202. Imposition of tax. A Hotel/Motel Use Tax is hereby imposed upon all licensees, as provided in Article XVII of Chapter 11 of this Village Code, for the use and privilege of renting, leasing or letting of rooms in a hotel or motel in the Village of Mount Prospect at a rate of three percenn (3%) of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of any liability for payment of said tax shall be borne by the user, lessee or tenant or said rooms. The Hotel/Motel User Tax shall be in addition to any and all other taxes ~mposed by the Village of Mount Prospect, State of Illinois, or by any municipal corporation or political subdivision thereof. Sec. 8.1203. Payment and Collection. The owner and/or operator of each hotel and/or motel and the person to whom the license to operate shall have been issued, as required in Article XVII of Chapter 11 of this Code, 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 as provided herein shall secure said tax from the user, lesser or tenant of a room or rooms at the time he collects the price, charge, or rent to which is applies. Sec. 8.1204. &dministration and Enforcement Officer. The Finance Director of the Village of Mount Prospect is hereby designated as the Administration and Enforcement Officer of this Hotel/Motel Use Tax on behalf of the Village. It shall be the responsibility and duty of the Finance Director to collect all amounts due to the Village from the owners, operators and/or licensees of hotels and motels in the Village. Chapter 8 Hotel/Motel Use Tax Page 2 of 3 On a monthly basis a sworn hotel and motel occupancy tax return shall be filed by each owner, operator and/or licensee with the Finance Director of the Village on forms provided by him, showing all receipts from each renting, leasing, or letting of rooms during said month. The dates upon which said monthly returns are to be filed shall be established by the Finance Director. Each such return shall be accompanied by payment to the Village of all taxes due and owing for the month covered by the return, provided, however, that the person making said return may retain an amount of money equal to two percent (2%) of the tax due as compensation for services rendered in the collection and payment of said hotel/motel use tax. The Finance Director, or any person designated by him as his agent or representative, may enter the premises of any hotel or motel for the purpose of inspecting and examining its books and records for the proper administration of this Article and for the enforcement of collection of the hotel/motel use tax. It shall be unlawful for any person to prevent, hinder or interfere with the Finance Director or his duly authorized agent or representative in the discharge of his duties set forth herein. Sec. 8.1205. Interest and Penalties. In the event of failure by any hotel or hotel owner, operator and/or licensee to collect and pay to the Finance Director the tax required herein within thirty (30) days after the due date, interest shall accumulate and be due and payable at the rate of one percent (1%)' per month. In addition, a penalty of ten percent (10%) of the tax and interest due shall be assessed an~ collected against any hotel or motel owner, operator and/or licensee who fails to collect and remit this hotel/motel use tax. Sec. 8.1206. Transmittal of TaX Colleotion. Ail monies collected as a result of the imposition of this hotel/motel use tax, including interest and penalties, shall be paid into the Treasury of the Village of Mount Prospect and shall be credited to and deposited in the general corporate fund of the Village. Sec. 8.1207. License Suspension, Revocation. Collection and payment of said tax and any payment penalty may be enforced by action in any court of competent jurisdiction and failure to collect, account for and pay over said tax and any payment penalty shall be cause for suspension or revocation of any license issued in conjunction with the operation of a hotel and/or motel, all in addition to any other penalties in this Article. Such suspension or revocation shall in be accordance with Article IV of Chapter 10 of this Village Code. Sec. 8.1208. Violations. Any owner, operator and/or licensee found guilty of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this Article, except when otherwise specifically provided, upon conviction thereof, shall be subject to a fine of not less than Two Hundred Dollars ($200.00) nor more than One Thousand Dollars ($1,000.00) for each offense. Each day a violation exists shall constitute a separate and distinct offense. otel/Motel Use Tax Page 3 of 3 In addition to any fines and penalties provided in this Article, the Village Manager may cause a hearing to consider revocation of business license, as provided i'n Article IV of Chapter 10 of this Village Code. " SECTION TWO: That the effective date of this Ordinance shall be July l, 1991. SECTION THREE: That this Ordinance shall be in full force and effect after its passage, approval and publication in pamphlet form in the manner provided by law. AYES: Busse, Corcoran, Floros~ Weibel NAYS: None ABSENT: Van Geem, Arthur PASSED and APPROVED this 16th day of April , 1991. Village President ATTEST: Carol A. Fields Village Clerk