36-9-1 DEFINITIONS. For the purpose of this Article, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed to them in this Article.
(A) “Hotel Room or Motel Room” means a room within a structure containing twenty (20) hotel or motel rooms or more offered for rental on a daily basis and containing facilities for sleeping. One room offered for rental with or without an adjoining bath shall be considered as a single hotel or motel room. The number of hotel or motel rooms within a suite shall be computed on the basis of those rooms utilized for the purpose of sleeping.
(B) “Owner” means any person having an ownership interest in, conducting the operation of a hotel or motel room, or receiving the consideration for the rental of such hotel or motel room.
(C) “Person” means any natural person, trustee, court appointed representative, syndicate, association, partnership, firm, club, company, corporation, business trust, institution, or other political subdivision, contractor, supplier, vendor, vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for himself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural is included in any circumstances.
36-9-2 TAX. There is hereby levied and imposed a tax of five percent (5%) of the rent charged for the privilege and use of renting a hotel or motel room within the County for each twenty-four (24) hour period or any portion thereof for which a daily room charge is made.
(A) Any hotel or motel having twenty (20) hotel or motel rooms or less is excluded from the tax imposed under this Article.
(B) The ultimate incidence of, and liability for payment of said tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, said person hereinafter referred to as “renter”.
(C) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure said tax from the renter of the motel or hotel room, and to pay-over to theCountyTreasureror any authorized representative of the County said tax under procedures prescribed by theCountyTreasurer, or as otherwise provided in this Article.
(D) Every person required to collect the tax levied by this Article shall secure said tax from the renter at the time he collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this Article shall be stated separately on said document.
36-9-4 BOOKS AND RECORDS. The County Treasurer or authorized representative, may enter the premises of any hotel or motel for inspection and examination of records in order to effectuate the proper administration of this Article, and to assure the enforcement of the collection of the tax imposed. It shall be unlawful for any person to prevent, hinder, or interfere with theCountyTreasurer or authorized representative in the discharge of the duties in the enforcement of this Article. It shall be the duty of every owner to keep accurate and complete books and records to which the County Treasurer, or authorized representative, shall at all times have full access, which records shall include a daily sheet showing:
(A) The number of hotel or motel rooms rented during the twenty-four (24) hour period, including multiple rentals of the same hotel or motel rooms where such shall occur; and
(B) The actual hotel or motel tax receipts collected for the date in question.
36-9-5 TRANSMITTAL OF TAX REVENUE.
(A) Commencing on January 1, 2009, the owner or owners of each hotel or motel within the unincorporated areas of Union County shall file tax returns showing tax receipts received with respect to each hotel or motel room during each month commencing on January 1, 2009. The return shall be due on or before the last day of each succeeding calendar month, and the return shall indicate for what period the return is to be filed; i.e., returned for January tax receipts is due on or before the last day of February.
(B) Commencing on January 1, 2009, the tax return and payment for such period shall be due on or before February 28, 2009. Thereafter reporting periods and taxes shall be paid in accordance with the provision of this Article. At the time of filing said tax returns; the owner shall pay to theCountyTreasurer all taxes due for the period to which the tax return applies.
(C) If for any reason any tax is not paid when due, a penalty at the rate of one and one-half percent (1 ½%) compounded every thirty (30) days or portion thereof, from the date of delinquency, including all fees incurred to collect said tax and/or penalty shall be added and collected.
36-9-6 COLLECTION. Whenever any person shall fail to pay any tax as herein provided, the State’s Attorney shall, upon the request of the County Board bring or cause to be brought an action to enforce the payment of said tax on behalf of the County in any court of competent jurisdiction.
36-9-7 PROCEEDS OF TAX AND FINES. All proceeds resulting from the imposition of the tax under this Article, including penalties shall be appropriated as follows:
(A) Two percent (2%) of the gross tax revenue collected each year shall be appropriated for and directed to the General Fund ofUnionCounty to defray the costs of administering and processing the imposition, application and collection of the tax.
(B) All the rest, residue and remainder of the Tax Revenue collected each year, shall be paid to the Treasurer of theCounty of Union into a special fund to be used and applied for the promotion and development of tourism and conventions in the County of Union.
(See 55 ILCS Sec. 5/5-1030)