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81-24 ESTABLISHING HOTEL USE TAX
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81-24 ESTABLISHING HOTEL USE TAX
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Last modified
9/16/2016 12:29:27 PM
Creation date
9/16/2016 12:29:26 PM
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Resolution/Ordinance
Res Ord Num
81-24
Res Ord Title
ESTABLISHING HOTEL USE TAX
Approved Date
4/13/1981
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� • , <br /> � : � <br /> , � <br />�� � � ; ����RO�LMED <br /> . � , `". . <br /> ORDINANCE NO.�� � <br /> � ` �� <br />' ORDINANCE ESTABLISHING <br /> HOTEL USE TAX C�� . �� _ � � <br /> BE IT ORDAINED BY THE COUNCIL OF THE CITY OF DECATUR, <br /> y_� -� o <br /> ILLINOIS: � �� <br /> Section 1 . As used in this ordinance, unless the context <br /> otherwise requires: ,,/ n ` U Z /�/ 2 _�,., �j <br /> � (,� �U w � cJ <br /> �� �� <br /> 1 Hotel mea <br /> ( ) ns an buildin or structure in which <br /> Y 9 r�� 2217vOZ <br /> the public may, for a consideration, obtain living quarters, of <br /> sleeping or housekeeping accomodations in which ten or more ��/����'�'"''�'� <br /> ��� . zv��-�3 <br /> rooms, apartments or suites are available for such use, and <br /> �l <br /> includes inns, motels, tourist homes or courts, lodging houses, � OU�- U� <br /> rooming houses and apartment houses . <br /> (2) "Permanent resident" means any person who occupied <br /> or has the right to occupy any room or rooms in a hotel for not <br /> less than thirty consecutive days . <br /> (3) "Rent" or "rental" means the consideration received <br /> for occupancy, valued in money, whether received in money or <br /> otherwise, including all receipts, cash, credits and property or <br /> services of any kind or nature. <br /> (4) "Person" means any individual, firm, entity or <br /> representative. <br /> Section 2 . A tax, in addition to any and all other taxes, is <br /> imposed upon the use and privilege of renting, . leasing or letting <br /> of rooms in a hotel in the City at the rate of three percent <br /> of the gross rental receipts from such rental, leasing or <br />
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