§ 20-204. Returns.

Every operator shall file monthly with the clerk a return of occupancy and of rents and of the taxes payable thereon on forms prescribed by the clerk and consistent with the returns required under "The Hotel Operators' Occupation Tax Act" found in 65 ILCS 5/8-3-14 et seq. The return shall be due on or before the last day of the calendar month succeeding the end of the month filing period. A separate return shall be filed for each place of business within the city regardless of ownership.

The first taxing period for the purpose of this article shall commence on May 30, 1995, and the tax return and payment for such period shall be due on or before June 30, 1995. Thereafter reporting periods and tax payments shall be in accordance with the provisions of this article. At the time of filing such tax returns, the operator shall pay the full amount of all tax due hereunder.

If for any reason any tax is not paid when due, a penalty at the rate of one (1) percent per thirty-day period or portion thereof from the date of delinquency shall be added and collected.

(Ord. No. 95-1, § 1, 2-21-95)