HomeMy WebLinkAboutORDINANCES-2013-088-O-13Effective Date: October 5, 2013
• 8/5/2013
88-0-13
AN ORDINANCE
Amending City Code Section 3-2-4-1 to Add Definitions for 160perator"
and "Person" and Section 3-2-4-2 to Clarify the Duty to Collect
the Hotel -Motel Tax
NOW BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS, THAT:
SECTION 1: Section 3-2-4-1 "Definitions" of the Hotel -Motel Tax Code
Section of the Evanston City Code, 2012, as amended, is hereby amended to read as
follows:
(A) "Hotel' and "motel" shall mean and refer to 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, or 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. A building
or structure, such as a convention center, or executive conference facility, not open to the
public but otherwise meeting the criteria set forth in the previous sentence, shall be subject
to the hotel -motel tax.
(B) "Operator" shall mean and refer to persons engaged in the business of selling or
reselling the right to occupy hotel accommodations, whether on-line, in person or otherwise
to the public.
(C) "Person" means any natural person, 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 shall mean the officers thereof.
SECTION 2: Section 3-2-4-2 "Tax imposed" of the Hotel -Motel Tax Code
Section of the Evanston City Code, 2012, as amended, is hereby amended to read as
• follows:
A tax is hereby levied and imposed upon the use and privilege of renting, leasing, or letting
88-0-13
of rooms in a motel or hotel in the City at a rate of seven and one-half percent (7.5%) of the
gross rental receipts from such rental, leasing or letting. The ultimate incidence of, and
liability for, payment of said tax shall be borne by the user, lessee or tenant of said rooms.
The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of
every owner, manager, and/or operator of hotel or motel accommodations to secure said
tax from the user, lessee or tenant of the hotel or motel accommodations and issue
payment to the City.
SECTION 3: 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 4: All ordinances or parts of ordinances in conflict herewith are
hereby repealed.
SECTION 5: This Ordinance 88-0-13 shall be in full force and effect from
and after its passage, approval, and publication in the manner provided by law.
SECTION 6: If any provision of this Ordinance 88-0-13 or application thereof
to any person or circumstance is ruled unconstitutional or otherwise invalid, such invalidity
shall not affect other provisions or applications of this Ordinance 88-0-13 that can be given
effect without the invalid application or provision, and each invalid provision or invalid
application of this Ordinance 88-0-13 is severable.
Introduced:A 'Ylbtr 9 , 2013
Adopted: , %�ii'Y1 btf- ;0 , 2013
Attest:
.r
Rod%y Greene,,tity Clerk
Approved:
-krikU.e,r 4 5 , 2013
Elt#eth B. Tisdahl, Mayor
Approved as to form:
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