2023-24 Ordinance Amending City Code Chapter 51.5 Hotel Use Tax

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ORD.-1013-LI ORDINANCE AMENDING CITY CODE - CHAPTER 51.5- -HOTEL USE TAX- BE IT ORDAINED, BY THE CITY COUNCIL OF THE CITY OF DECATUR, ILLINOIS: Section 1. That Chapter 51.5 of the City Code of the City of Decatur, Illinois, be, and the same is hereby modified and amended by amending Sections 1 through 6, so that Sections 1 through 6 as so modified and amended, shall provide as follows: Section 1. DEFINITIONS. The words and phrases used in this Chapter shall have their normal and customary meanings except as otherwise defined in this Section.... ...(5) "Short-term residential unit"means all or part of a dwelling within the City that is rented to individuals or families who occupy overnight accommodations for a period of less than thirty(30) days. Section 2. TAX IMPOSED. A tax, in addition to any and all other taxes, is imposed upon the use and privilege of renting, leasing or letting of rooms in a hotel or short-term residential unit in the City at a rate of eight percent(8%) of the gross rental receipts from such rental, leasing or letting, the ultimate incidence of and liability for payment of which shall be borne by the user, lessee or tenant of said rooms. Section 3. HOTEL USE LICENSE AND TAX. No person shall engage in the business or renting, leasing or letting rooms in a hotel or short-term residential unit in the City without an annual license first obtained from the City on forms as required by the City. The license fee for hotels shall be in the amount of Four Hundred Dollars ($400.00). The license fee for short-term residential units shall be in the amount of Twenty-five Dollars ($25.00). Any person operating a hotel or short-term residential unit in the City without a license, or failing or omitting to pay said tax when due, or failing or omitting to collect, account for and pay over said tax shall, in addition to any other penalty provided herein,upon conviction be fined not less than One hundred Fifty Dollars ($150.00)nor more than Five hundred Dollars ($500.00). Section 4. COLLECTION. The owner and operator of each hotel or short-term residential unit and the person to whom the license to operate the same is issued shall, jointly and severally,have the duty to collect and account for said tax from each user, lessee or tenant of rooms in such hotel or short-term residential unit at the time that the rent for the same is collected. Section 5. PAYMENT OF TAX. A. A sworn monthly return shall be filed with the Finance Department of the City for each hotel or short-term residential unit in the City on forms prescribed by the Finance Director showing all receipts from each renting, leasing or letting of rooms, which return shall be filed no later than the twentieth day of the month next succeeding the month for which the return is made, and shall be accompanied by payment of all taxes due and owing for the month covered by said return....