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 Effingham
 Code of Ordinances
 Chapter 23. TAXATION
 Article VII. HOTEL/MOTEL TAX

  § 23-101. Levy of tax; reimbursement for collection; payment to city clerk.  

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  • (a)

    There is hereby levied and imposed for the period commencing January 1, 1997, through December 31, 1997, a tax of one percent of the gross rental receipts from the renting, leasing or letting of a hotel or motel room within the City of Effingham for each 24-hour period or any portion thereof for which a daily room charge is made; and there is further hereby levied and imposed for the period commencing January 1, 1998, through December 31, 1998, a tax of two (2) percent of the gross rental receipts from the renting, leasing or letting of 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; and there is further hereby levied and imposed for the period commencing January 1, 1999, and thereafter, a tax of three (3) percent of the gross rental receipts from the renting, leasing or letting of 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; effective January 1, 2001, a tax of four percent (4) percent of tax on the gross rental receipts from the renting, leasing, or letting of 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; effective July 1, 2006, the rate of tax on the gross rental receipts from the renting, leasing or letting of a hotel as defined in Hotel Operators' Occupation Tax Act located within the city for each twenty-four-hour period or any portion thereof for which a daily room charge is made, is hereby increased from the present rate of three (3) percent to the rate of five (5) percent; provided, however, that a tax shall not be levied or imposed upon 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 same establishment for more than thirty (30) consecutive days or to a person who works and lives in the same hotel or motel.

    (b)

    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 single amount with the state tax imposed under "The Hotel Operators' Occupation Tax Act" as provided in 35 ILCS 145/1 et seq.

    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 city clerk under procedures prescribed by the city clerk or as otherwise provided in this article.

(Ord. No. 100-96, § 2, 12-17-96; Ord. No. 60-2000, § 1, 9-5-2000; Ord. No. 102-2005, § 1, 12-21-2005)