HomeMy WebLinkAboutORDINANCES-1989-004-O-89C7
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H
AN ORDINANCE
Amending Sections 3-2-4-1 and 3-2-4-2
of the Municipal Occupation Taxes Ordinance
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF
EVANSTON, COOK COUNTY, ILLINOIS:
SECTION 1: That Section 3-2-4-1 of the City Code of
the City of Evanston, 1979, as amended,
be and hereby it is further amended to read as follows:
3-2-4-1: DEFINITION: The word "hotel" and the
word "motel" within the meaning of this
Section, include 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. (Ord.
28-0-73). 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.
SECTION 2: That Section 3-2-4-2 of the Code of
the City of Evanston, 1979, as amended,
be and hereby it is further amended to read as follows:
3-2-4-2: TAX IMPOSED: A tax is hereby levied and
imposed upon the use and privilege of
renting, leasing, or letting of rooms in a motel or hotel
in the City at a rate of five percent (50) 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.
SECTION 3: All ordinances or parts of ordinances
in conflict herewith are hereby repealed.
SECTION 4: This ordinance shall be in full force
and effect from and after March 1, 1989,
by which date it shall have been passed, approved, and
published in the manner provided by law.
Introduced: 0-117."ItAt4l -2 �, 1989.
Adopted: isf,�%L�cG'L� ? 1989.
ATTEST:
City Clerk
pprov
�r
G Mayor
1989.
Approved as to form:
( �4