A tax is imposed upon all persons engaged in the business of selling tangible personal property at retail in this city at the rate of 1% of the gross receipts from such sales made in the course of the business while this section is in effect, in accordance with the provisions of state statutes. (Ord. 625, passed 8-5-69)

Every person engaged in such business in the city shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by state statute. (Ord. 625, passed 8-5-69)

At the time the report is filed there shall be paid to the State Department of Revenue the amount of tax imposed on account of the receipts from sales of tangible personal property during the preceding month. (Ord. 625, passed 8-5-69)

The city clerk is directed to transmit to the State Department of Revenue a certified copy of Sections 117.01 to 117.05, not later than August 10, 1969. (Ord. 625, passed 8-5-69)

Sections 117.01 through 117.05 were published as provided in S.H.A. Ch. 24, Section 1-2-4 and became effective October 1, 1969. (Ord. 625, passed 8-5-69)

A tax is imposed upon all persons engaged in this municipality in the business of making sales of service at the rate of three-quarters of 1% of the cost price of all tangible personal property transferred by the servicemen either in the form of tangible personal property or in the form of real estate as an incident to a sale of service, in accordance with the provisions of state statutes. (Ord. 626, passed 8-5-69)

Every supplier or serviceman required to account for municipal service occupation tax for the benefit of this municipality shall file, on or before the last day of each calendar month, the report to the State Department of Revenue required by S.H.A. Ch. 120, Section 439.109. (Ord. 626, passed 8-5-69)

At the time the report is filed there shall be paid to the State Department of Revenue the amount of tax imposed. (Ord. 626, passed 8-5-69)

The city clerk is directed to transmit to the State Department of Revenue a certified copy of this ordinance no later than August 10, 1969. (Ord. 626, passed 8-5-69)

Sections 117.10 to 117.14 were published as provided in S.H.A. Ch. 24, Section 1-2-4 and became effective October 1, 19:69. (Ord. 626, passed 8-5-69)

A tax is imposed in accordance with provisions of state statutes upon the privilege of using in the municipality any item of tangible personal property which is purchased outside Illinois at retail from a retailer and which is titled or registered with an agency of Illinois government. The tax shall be at a rate of 1% of the selling price of the tangible property with “selling price” to have the meaning defined in S.H.A. Ch. 120, Section 439.1. (Ord. 674, passed 11-5-74)

The tax shall be collected by the State Department of Revenue for all municipalities imposing the tax and shall be paid before the title or certificate of registration for the personal property is issued. (Ord. 674, passed 11-5-74)

The city clerk is directed to transmit to the State Department of Revenue a certified copy of this ordinance not later than November 10, 1974. (Ord. 674, passed 11-5-74)

Sections 117.20 though 117.23 were published as provided in S.H.A. Ch. 24, Section 1-2-4 and became effective on the first day of the month following the expiration of the publication period. (Ord. 674, passed 11-5-74)

A tax is hereby imposed on all persons engaged in the business of renting automobiles in this city at the rate of 1% of the gross receipts from such rentals made in the course of business while this section is in effect, in accordance with the provisions of S.H.A. Ch. 24, Section 8-11-7. (Ord. 842, passed 1-5-82)

Every person engaged in the business of renting automobiles in the city shall file on or before the last day of each calendar month the report to the State Department of Revenue required by S.H.A, Ch. 120, Section 442. (Ord. 842, passed 1-5-82)

At the time the report mentioned in Section 117.31 is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the renting of automobiles during the preceding month. (Ord. 842, passed 1-5-82)

A tax is imposed on the privilege of using in this city an automobile which is rented from a rentor outside the state and which is titled or registered with an agency of the state government in the city at the rate of 1% of the rental price of the automobile while this section is in effect, in accordance with the provisions of S.H.A. Ch. 24, Section 8-11-8. (Ord. 843, passed 1-5-82)

(A) The tax provided for in this subchapter shall be collected from the persons whose Illinois address for titling or registration purposes is given as being in this city.
(B) The tax imposed by this subchapter shall be paid to the State Department of Revenue. (Ord. 843, passed 1-5-82)

*Prior history: Ord. 979

A tax is imposed on all persons engaged in the following occupations or privileges:
(A) Persons engaged in the business of transmitting messages by means of electricity, at the rate of 5% of the gross receipts from such business originating within the corporate limits of the city.
(B) Persons engaged in the business of distributing, supplying, furnishing, or selling gas for use or consumption within the corporation limits of the city and not for resale, at the rate of 5% of the gross receipts therefrom.
(C) Persons engaged in the business of distributing, supplying, furnishing, or selling electricity for use or consumption within the corporate limits of the city, and not for resale, at the rate of 5% of the gross receipts therefrom. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89)

No tax is imposed by Sections 117.50 through 117.57 with respect to any transaction in interstate commerce or otherwise to the extent to which such business may not, under the Constitution and statutes of the United States, be made subject to taxation by this state or any political subdivision thereof; nor shall any persons engaged in the business of distributing, supplying, furnishing or selling gas or electricity, or engaged in the business of transmitting messages be subject to taxation under the provisions of Sections 117.50 through 117.57, for such transactions as are or may become subject to taxation under the provisions of the “Municipal Retailers’ Occupation Tax Act” authorized by Section 8-11-1 of the Illinois Municipal Code, as amended. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89)

Such tax shall be in addition to the payment of money, or value of products or services furnished to this municipality by the taxpayer as compensation for the use of its streets, alleys, or other public places, or installation and maintenance therein, thereon or thereunder of poles, wires, pipes or other equipment used in the operation of the taxpayer’s business. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89)

For the purpose of Sections 117.50 through 117.57, the following definitions shall apply:
(A) “Gross receipts” means the consideration received for the transmission of messages, or for distributing, supplying, furnishing or selling gas or electricity for use or consumption and not for resale, as the case may be; and for all services rendered in connection therewith valued in money, whether received in money or otherwise, including cash, credit, services and property of every kind and material and for all services rendered therewith; and shall be determined without any deduction on account of the cost of transmitting the messages, without any deduction on account of the cost of the service, product or commodity supplied, the cost of materials used, labor or service cost, or any other expenses whatsoever. “Gross receipts” shall not include receipts received from the city for the sale to the municipality of any of the utility products or services mentioned above.
(B) “Person” means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation, municipal corporation or political subdivision of this state, or a receiver, trustee, conservator or other representative appointed by order of any court.
(C) “Transmitting messages,” in addition to the usual and popular meaning of person-to-person communication, shall include the furnishing, for a consideration, of services or facilities (whether owned or leased), or both, to persons in connection with the transmission of messages where such persons do not, in turn, receive any consideration in connection therewith, but shall not include such furnishing of services or facilities to persons for the transmission of messages to the extent that such services or facilities for the transmission of messages are furnished for a consideration, by such persons to other persons, for the transmission of messages. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89)

Sections 117.50 through 117.57 shall take effect after publication and the tax provided for herein shall be based on the gross receipts, as herein defined, actually paid to the taxpayer for services billed on or after the first day of July, 1989, and until June 30, 1990. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89)

(A) On or before the last day of August, 1989, each taxpayer shall make a return to the city treasurer for the month of July, 1989, stating:
(1) His name.
(2) His principal place of business.
(3) His gross receipts during those months upon the basis of which the tax is imposed.
(4) Amount of tax.
(5) Such other reasonable and related information as the corporate authorities may require.
(B) On or before the last day of each month thereafter, each taxpayer shall make a like return to the city treasurer for a corresponding one-month period.
(C) The taxpayer making the return provided for in this section shall, at the time of making such return, pay to the city treasurer the amount of tax herein imposed; provided, that in connection with any return the taxpayer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89)

If it shall appear that an amount of tax has been paid which was not due under the provisions of Sections 117.50 through 117.57, whether as the result of a mistake of fact or an error of law, then such amount shall be credited against any tax due, or to become due, under these sections from the taxpayer who made the erroneous payment; provided, that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89)

No action to recover any amount of tax due under the provisions of Sections 117.50 through 117.57 shall be commenced more than three years after the due date of such amount. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89)

As used in this article, the following definitions shall apply:
“Hotel room” or “motel room.” A room within a structure 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.
“Owner.” Any person having an ownership interest in or conducting the operation of a hotel or motel room or receiving the consideration for the rental or hotel or motel room. (Ord. 1327, passed 3-21-00)

A tax is levied and imposed of 5% of the rent charged for the privilege and use of renting a hotel or motel room within the city for each 24 hour period or any portion thereof for which a daily room charge is made. Such tax shall not be levied and imposed upon any person who rents a hotel room or motel room for more than 30 consecutive days or to a person who works and lives in the same hotel or motel. The ultimate incidence of any liability for payment of such tax is to be borne by the person who seeks the privilege of occupying the hotel room or motel room, such person hereinafter referred to as “rentor.” The tax herein levied shall be paid in addition to any and all other taxes and charges. (Ord. 1327, passed 3-21-00)

The owner(s) of each hotel or motel shall bear jointly and separately, the duty to collect the tax required by this article from each rentor of rooms in such hotel or motel. Every person required to collect the tax levied by this article shall secure such tax from the rentor at the time he collects the rental payment for the hotel room or motel room. Upon the invoice receipt or other receipt or other statement or memorandum of the rent given to the rentor at the time of payment, the amount due under the tax provided in this article shall be stated separately on such documents. (Ord. 1327, passed 3-21-00)

(A) It shall be the duty of every owner to keep accurate and complete books and records to which the city’s finance clerk shall at all times have full access, which records shall include a daily sheet showing:
(1) The number of hotel or motel rooms rented during the 24 hour period, including multiple rentals of the same hotel room where such shall occur; and
(2) The actual hotel or motel tax receipt collected for the date in questions.
(B) The city’s finance clerk, or any person certified as the clerk’s deputy or representative, may enter the premises of any hotel or motel for inspection and examination of books and records in order to ensure the proper administration of this article and to ensure the enforcement of the collection of the tax imposed. It is unlawful for any person to prevent, hinder or interfere with the city’s finance clerk or authorized representative in the discharge of the duties in the performance of this article. (Ord. 1327, passed 3-21-00)

(A) The owner of each hotel or motel in the city shall file a monthly report showing tax receipts received with respect to each hotel or motel room during the month. The report shall be due on or before the last day of the succeeding calendar month and the report shall indicate for what period the report is to be filed (e.g., a report for January receipts is due on or before the last day of February). At the time of filing such tax reports, the owner shall pay to the city clerk all taxes due for the period for which the tax report applies.
(B) The first taxing period for the purpose of this article shall commence on April 1, 2000, and the tax report and payment for such period shall be due on or before May 31, 2000. (Ord. 1327, passed 3-21-00)

(A) All of the proceeds resulting from the imposition of the tax under this article, including penalties, shall be paid into the treasury of the city.
(B) The amounts collected by the city pursuant to this article shall be expended solely to promote tourism, conventions and other special events in the city or otherwise attract nonresidents to visit the city. (Ord. 1327, passed 3-21-00)

(A) In the event of failure by any hotel or motel owner to collect and pay the tax required by this article within 30 days after the same is due, interest shall accumulate and be due on the tax at the rate of 1% per month.
(B) Any person found guilty of violating, disobeying, omitting, neglecting or refusing to comply with or resisting or opposing the enforcement of any of the provisions of this article, except as otherwise specifically provided, shall be punished by a fine not less than $200 nor more than $300 for the first offense and not less than $300 nor more than $500 for the second and each subsequent offense in any 180 day period. (Ord. 1327, passed 3-21-00)

Any person, firm or corporation violating any provision in this title, for which another penalty is not provided, shall for a first conviction be fined not less than $25 nor more than $750, for a second conviction within one year thereafter, the person, firm or corporation shall be fined not less than $100 nor more than $750 and for a third or subsequent conviction within one year after the first conviction, the person, firm or corporation shall be fined not less than $250 nor more than $750. A separate offense shall be deemed committed on each day during or which a violation occurs or continues. (Ord. 1003, passed 4-21-87; Am. Ord. 1037, passed 5-3-88; Am. Ord. 1058, passed 5-2-89; Ord. 1574, passed 7-15-03)