(A)   A tax is hereby imposed upon all persons engaged in the business of renting automobiles in this village at the rate of 1% of the gross receipts from such rentals made in the course of such business while this section is in effect, in accordance with the provisions of 65 ILCS 5/8-11-7 of the State Municipal Code.

   (B)   Every such person engaged in such business in the village shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by the Retailers’ Occupation Tax, being 35 ILCS 120, as amended.

   (C)   At the time such report 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.

   (D)   The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after the effective date of this section.

   (E)   This section shall be effective on the first day of the calendar month next following publication as provided in 65 ILCS 5/1-2-4 of the Municipal Code. Certified proof of publication shall be forwarded to the State Department of Revenue along with the certified copy of this section as required by division (D) above.

(Ord. 571, passed 1-7-1982)

   (A)   A tax is hereby imposed upon all persons engaged in the business of selling tangible personal property at retail in this village at the rate of 1% of the gross receipts, from such sales made in the course of such business while this section is in effect, in accordance with the provisions of 65 ILCS 5/8-11-1 of the State Municipal Code.

   (B)   Every such person engaged in such business in the village shall file on or before the last day of each calendar month, the report to the State Department of Revenue required by § 3 of An Act in Relation to a Tax upon Persons Engaged in the Business of Selling Tangible Personal Property to Purchasers for Use or Consumption approved June 28, 1933, as amended.

   (C)   At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed on account of the receipts from sales of tangible personal property during the preceding month.

   (D)   The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after the effective date of this section.

   (E)   This section shall be published within ten days of its enactment as provided in 65 ILCS 5/1-2-4 of the State Municipal Code and shall be effective from and after October 1, 1969.

   (F)   The exclusion contained in § 2(d) of the Retailers’ Occupation Tax Act approved June 28, 1933, as amended, shall not apply to property within the village.

   (G)   Exclusion a-1 contained in § 2 of the Retailers’ Occupation Tax Act approved June 28, 1933, as amended, shall not apply to persons engaged in the business of selling tangible personal property at retail within the village.

(Ord. 374, passed 7-31-1969; Ord. 522, passed 12-21-1978; Ord. 552, passed 10-2-1980)

   (A)   A tax is hereby imposed upon all persons engaged in this municipality in the business of making sales of service at the rate of 1% of the cost price of all tangible personal property transferred by said 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 65 ILCS 5/8-11-5 of the State Municipal Code.

   (B)   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 § 9 of the Service Occupation Tax Act approved July 10, 1961, as amended.

   (C)   At the time such report is filed, there shall be paid to the State Department of Revenue the amount of tax hereby imposed.

   (D)   The Village Clerk is hereby directed to transmit to the State Department of Revenue a certified copy of this section not later than five days after the effective date of this section.

   (E)   This section shall be published within ten days of its enactment as provided, in 65 ILCS 5/1-2-4 of the State Municipal Code and shall be effective from and after October 1, 1969.

   (F)   The exclusion contained in § 2(e) of the Service Occupation Tax Act approved July 10, 1961, as amended, shall not apply to property within the village.

   (G)   The farm machinery and equipment exclusion contained in § 3 of the Service Occupation Tax Act, approved July 10, 1961, as amended, shall not apply to all persons engaged in the business of making sale of service within the village.

(Ord. 373, passed 7-31-1969; Ord. 523, passed 12-21-1978; Ord. 551, passed 10-2-1980)

This subchapter shall be known as, and may be cited as, the “South Jacksonville Hotel and Motel Tax Ordinance” and may be referred to herein as:

   (A)   “This subchapter”; or

   (B)   “Subchapter”.

(Ord. 919, passed 8-7-2008)

For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning. Additionally, the following definitions shall apply in the interpretation and enforcement of this subchapter.

   CLERK. The Village Clerk of the Village of South Jacksonville, Illinois.

   HOTEL. Includes a motel, operator, occupancy, room or rooms, permanent resident, rent or rental, department, and person are hereby defined and shall have the meanings provided in § 2 of the Hotel Operators’ Occupation Tax Act (35 ILCS 145/2), as that section may be in force from time to time.

   RETURN. Any return filed or required to be filed as provided in this subchapter.

   VILLAGE. The Village of South Jacksonville, an Illinois municipal corporation.

(Ord. 919, passed 8-7-2008)

   (A)   Tax imposed. Pursuant to the authority granted by 65 ILCS 5/8-3-14, effective 12:01 a.m. on September 1, 2008, there is hereby levied and imposed a tax of 5% of the gross rental receipts from the renting, leasing, or letting of a hotel or motel room within the village for each 24-hour period or any portion thereof for which a daily room charge is made; provided, however, that a tax shall not be levied or imposed on any person who shall be a permanent resident. A PERMANENT RESIDENT is hereby defined to be a person who rents a hotel or motel room in the same establishment for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.

   (B)   Reimbursement. Persons subject to the tax hereby imposed may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination and in a single amount with the state tax imposed under the Hotel Operators’ Occupation Tax Act, as provided in the Hotel Operators’ Occupation Tax Act (35 ILCS 145/1 et seq.).

   (C)   Duty of operator to pay. The tax herein levied and imposed shall be paid in addition to any and all other taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the Clerk under procedures prescribed by the Clerk or as otherwise provided in this subchapter.

(Ord. 919, passed 8-7-2008)  Penalty, see § 111.99

Every operator shall keep records of every occupancy and of all rent paid, charged, or due thereon and of the tax payable thereon in such form as may be required by regulation prescribed by the Clerk or as otherwise provided in this subchapter. Such records shall be available for inspection and examination for any proper purpose at any reasonable time upon demand by the Clerk or a duly authorized agent or employee of the village and shall be preserved for a period of three years unless the Clerk shall prescribe a shorter period of time. It shall be unlawful for any person to prevent, hinder, or interfere with the Clerk or the duly authorized deputy or representative of the Clerk in the discharge of the Clerk’s duties set forth in this subchapter.

(Ord. 919, passed 8-7-2008)  Penalty, see § 111.99

   (A)   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 35 ILCS 145/1 et seq. The return shall be due on or before the last day of the calendar month following the end of the month for which the return is being filed. A separate return shall be filed for each place of business within the village regardless of ownership.

   (B)   The first taxing period for the purpose of this subchapter shall commence on September 1, 2008. At the time of filing such tax return, the operator shall pay the full amount of all tax due hereunder for the month of the return.

   (C)   If for any reason any tax is not paid when due, a penalty at the rate of 2% per 30-day period or portion thereof from the date of delinquency shall be added and collected.

(Ord. 919, passed 8-7-2008)

Whenever any person shall fail to pay any tax due hereunder or any penalty provided for herein, the Clerk shall cause to be brought in the name of the village an action to enforce payment of the tax, together with the costs of such collection, including the village’s reasonable attorney’s fees.

(Ord. 919, passed 8-7-2008)

   (A)   All proceeds resulting from the imposition of the tax hereunder, including penalties, shall be paid into the treasury of the village, and shall be credited to and deposited in a separate fund of the village entitled “Tourism Fund”.

   (B)   All such proceeds shall be separately accounted for by the Clerk and by the Village Treasurer.

(Ord. 919, passed 8-7-2008)

   (A)   Use of funds. All taxes and penalties received by the village on or before February 28, 2011 shall be paid over to the Jacksonville Area Visitors and Convention Bureau, Inc., a not-for-profit Illinois Corporation (“Bureau”), to be expended by it solely to promote tourism and conventions within the village or to otherwise attract nonresident overnight visitors to the village. The Bureau shall account to the village for the expenditure of said funds not less frequently then semiannually. Unless otherwise directed by the corporate authorities of the village, after February 28, 2011, all taxes and penalties received by the village shall be retained by the village and shall be expended by the village to promote tourism and conventions within the village or otherwise to attract nonresident overnight visitors to the village.

   (B)   Reimbursement of operators’ expenses of promotion. The recipient of the tax shall pay over to each operator such amount as the operator demonstrates to the recipient that the operator has expended in advertising or other promotional activities undertaken for the purpose of promoting tourism and conventions, or otherwise attracting nonresident, overnight visitors to the village; provided, however, that the amount paid to the operator during each calendar year shall not exceed 40% of the amount of tax and penalties received by the village from that operator in that year.

   (C)   Accounting. The Bureau shall account to the village for the expenditure of said funds, including the payments provided for herein to operators not less frequently than semiannually.

(Ord. 919, passed 8-7-2008; Ord. 933, passed 1-7-2010)

It shall be unlawful and a violation of this subchapter for any person to engage in the business of renting, leasing, or letting rooms in a hotel within the village without a certificate of registration from the Clerk. Such registration shall be issued by the Clerk on forms consistent with those registrations issued by the Department under the provisions of 35 ILCS 145/1 et seq.

(Ord. 919, passed 8-7-2008)  Penalty, see § 111.99

   (A)   Any person violating any provision of this chapter for which no specific penalty is prescribed shall be subject to § 10.99 of this code of ordinances.

   (B)   Any person who violates the provisions of §§ 111.15 through 111.23 shall, upon conviction thereof, be fined not less than $50, nor more than $200, said fine to be in addition to any and all other penalties provided herein. A separate offense shall be deemed to have been committed upon each day in which such violation occurs or continues.

(Ord. 919, passed 8-7-2008)