HomeMy WebLinkAboutORDINANCES-2019-120-O-199/25/2019
120-0-19
AN ORDINANCE
Amending Portions of the City Code to Correct Hotel -Motel, Bed and
Breakfast Establishments, and Vacation Rental Tax Due Dates and
Late Fees Assessed
WHEREAS, the City of Evanston ("City"), as a home rule unit of local
government as provided by Article VII, Section 6 of the Illinois Constitution of
1970 has the authority to exercise any power and perform any function pertaining to
its government and affairs except as limited by Article VII, Section 6 of the Illinois
Constitution of 1970; and
WHEREAS, pursuant to its home rule powers and Section 8-11-6a of
the Illinois Municipal Code, 65 ILCS 5/8-11-6a, the City may enact a tax based on
the use of a hotel or motel room or similar facility; and
WHEREAS, pursuant to said authority and the City's home rule
powers, the City has determined to amend Section 3-2-4 "Hotel -motel, bed and
breakfast establishments, and vacation rental tax" of the City of Evanston Code of
2012, as set forth in this Ordinance,
NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: Sections 3-2-4-4 and 3-2-4-5 of the "Hotel -motel, bed and
breakfast establishments, and vacation rental tax" Chapter within the City Code are
hereby amended to read as follows:
120-0-19
3-2-4-4. - ADMINISTRATION AND ENFORCEMENT.
The City Manager or his/her designee is hereby designated as the administration and
enforcement officer of the tax hereby imposed on behalf of the City. It shall be the
responsibility and duty of the City Manager or his/her designee to collect all amounts
due the City from the owners, operators and licensees of the businesses subject to
this tax within the City.
A sworn monthly hotel, motel, bed and breakfast establishment, and vacation rental
occupancy tax return for each completed calendar month is due within twenty (20)
days of the completion of the calendar month. At the time of filing such tax returns, the
owner, operator or licensee must pay to the City Manager or his/her designee all taxes
due for the period to which the tax return applies.
The City Manager or his/her designee, or any person certified by him/her as his/her
deputy or representative, may enter the premises of any hotel, motel, bed and
breakfast establishment, or vacation rental for the purposes of inspection and
examination of its books and records for the proper administration of this Section, and
for the enforcement of collection of the tax hereby imposed. It is unlawful for any
person to prevent, hinder or interfere with the City Manager or his/her designee or
his/her duly authorized deputy or representative in the discharge of his/her duties
hereunder.
3-2-4-5. - ENFORCE PAYMENT OF TAX.
(A) Failure to Pay. Whenever any person shall fail to pay any taxes herein provided, or
when any owner, operator or licensee of a hotel, motel, bed and breakfast
establishment, or vacation rental in the City shall fail to collect the tax hereby imposed
from any person who has the ultimate liability for payment of the same, the
Corporation Counsel shall, upon request of the City Manager or his/her designee,
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.
If the City Manager, after a hearing held by or for him/her, shall find that any hotel,
motel or vacation rental owner, operator or licensee has willfully evaded his/her
responsibility to collect the tax imposed by this Section, he/she may suspend or
revoke all City licenses held by such tax evader. Said person shall have an
opportunity to be heard at such hearing, to be held not less than five (5) days after
notice of the time and place thereof, addressed to him/her at his/her last known place
of business. Any suspension or conviction resulting from such hearing shall not relieve
or discharge any civil liability for nonpayment of the tax due.
(B) Interest and Penalties. In the event of failure by any hotel, motel, bed and
breakfast establishment, or vacation rental owner, operator or licensee to collect and
pay to the City Manager or his/her designee the tax required hereunder within twenty
(20) days following the completion of the calendar month, a late fee penalty of ten
percent (10%), per month, of the tax.
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120-0-19
SECTION 2: The findings and recitals contained herein are declared to be
prima facie evidence of the law of the City and shall be received in evidence as
provided by the Illinois Compiled Statutes and the courts of the State of Illinois.
SECTION 3: All ordinances or parts of ordinances in conflict herewith
are hereby repealed.
SECTION 4: If any provision of this Ordinance or application thereof to
any person or circumstance is held unconstitutional or otherwise invalid, such invalidity
shall not affect other provisions or applications of this Ordinance that can be given effect
without the invalid application or provision, and each invalid application of this
Ordinance 120-0-19 is severable.
SECTION 5: This Ordinance 120-0-19 shall be in full force and effect on
after its passage, approval, and publication in the manner provided by law.
Introduced: Oc='*-ec `q , 2019 Approved:
Adopted: 0C--\0't)ex li , 2019 /I/ ✓e��il , 2019
l � �
Stephen . Hage a r
Attest:
Uc,fd4 �� �, p p r�j C,-� Ger K
Approved as to form:
Michelle L. Masoncup, Cofporation
Counsel
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