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HomeMy WebLinkAboutORDINANCES-1973-028-O-73• n 0 28-0-73 AN ORDINANCE 358 Amending the Municipal Code of the City of Evanston BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EVANSTON, COOK COUNTY, ILLINOIS: SECTION le The Municipal Code of the City of Evanston, 1957, as amended, is hereby further amended by adding to Chapter 25 thereof the following sections, which shall be and read as follows: "Sec. 25-70. Tax. 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 of Evanston at a rate of 17. 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. "Sec. 25-71, Definition. The word 'hotel' and the word °motel' within the meaning of this ordinance 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 or more rooms, apartments or suites, or other accommodations are used for the lodging, or lodging and food, for such guests. "Sec. 25-72. Payment and Collection. The owner and opera- tor of each hotel or motel and the person to whom the license to operate said hotel or motel shall have been issued by the City, 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 levied by ordinance shall secure said tax from the user, lessee or tenant of a room or rooms at the time that he collects the price, charge or rent to which it applies.. -2- • "Sec. 25-73. AsiminFstration and Enforcement. The Finance Director hereby is 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 35.9 the Finance Director to collect all amounts due the City from the owners, operators and licensees of motels and hotels in the City of Evanston. Asworn quarterly hotel and motel occupancy tax return shall be filed by each owner, operator or licensee of each hotel or motel in the City of Evanston with the Finance Director, on forms prescribed by him, showing all receipts from each renting, leasing or letting of rooms during the preceding three months. The dates upon which said quarterly returns are to be filed shall be provided by rules and regulations promulgated by the Finance Director. Each return shall be accompanied by payment to the City of all taxes due and owing for the quarter covered by the return, provided, however that the person making said return may retain an amount of money equal to 3% of the tax due as compensation for services rendered in the collection and payment of such tax. • The Finance Director or any person certified by him as his deputy or representative may enter the premises of any hotel or motel for the purposes of inspection and examination of its books and records for the proper administration of this ordinance, and for the enforce- ment of collection of the tax hereby imposed. It is unlawful for any person to prevent, hinder or interfere with the Finance Director or his duly authorized deputy or representative in the discharge of his duties hereunder. "Sec. 25-74. Enforcement. Whenever any person shall fail to pay any taxes herein provided, or when any owner, . operator or licensee of a hotel or motel 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 Finance Director, bring or cause to be brought an action to en- force 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, shall find that any hotel or motel owner, operator or licensee has wilfully evaded his responsibility to col- lect the tax imposed by this ordinance, he may suspend -3- • 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 at his last known place of business. Any suspension or conviction resulting from such hearing shall not relieve or discharge any civil liability for non-payment of the tax due. "Sec. 25-75. Interest and Penalties. In the event of failure by any hotel or motel owner, operator or licensee to collect and pay to the Finance Director the tax re- quired hereunder within thirty (30) days after the same shall be due, interest shall accumulate and be due upon said tax at the rate of 17. per month. In addition, a penalty of 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 article. "Sec. 25-76. All proceeds resulting from the imposition of the tax under this ordinance, including interest and penalties, shall be paid into the Treasury of the City of Evanston and shall be credited to and deposited in the general fund of the City. "Sec. 25-77. Exemption. The tax imposed under Sec. 25-70 shall not apply to the renting, leasing or letting of accommodations in a hotel or motel to permanent residents. For the purpose of this ordinance a "permanent resident99 means any person who occupies or has the right to occupy any room or rooms in a hotel or motel for at least 30 consecuti:ae days. If a hotel or motel provides accommo- dations for both permanent residents and other guests, the rental obtained from permanent residents shall not be included in the computation of the tax due. "Sec. 25-73. .any person found guilty -of violating, dis- obeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any provision of this Ordinance, except when otherwise specifically provided, upon conviction thereof, shall be punished by a fine of not less than $25.00 nor more than $500.00 for the first offense, and not less than $50.00 nor more than $500.00 for the second and each subsequent offense in any 180 day period; each day of violation shall constitute a separate and distinct offense. ago -4- 0°Sec. 25-79. Severability. If any provision of this ordinance or the application thereof to any person or circumstances is held invalid, the remainder of this ordinance and the application of such provision to other persons or circumstances shall not be affected thereby." SECTION 2: This ordinance shall take effect July 1, 1973, after its passage, approval and publication in the manner provided by law. SECTION 3: All ordinances or parts of ordinances in conflict herewith are hereby repealed. Introduced -Apri i 9 , 1973 • Adopted April 30 1973 ATTEST: R / M uri _P F Rrnum City Clerk Approved April 30 /s/ EdRar Vanneman. Jr. Mayor Approved as to form: /s/ Jack M .i,p;Pi Corporation Counsel 40 , 1973 JCl