§ 23-103. Returns.

(a)

Every operator shall file monthly with the city clerk a return of occupancy and of rents and of the taxes payable thereon on forms prescribed by the city clerk and consistent with 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 succeeding the end of the month filing period. When the last day of the calendar month falls on a weekend or a holiday, the return shall be due on the first business day following the last day of the calendar month. A return shall be considered filed either upon its receipt by the city clerk or on the date on which such return is postmarked by the U. S. Postal Service. A separate return shall be filed for each place of business within the city regardless of ownership.

(b)

The first taxing period for the purpose of this article shall commence on January 1, 1997, and the tax return and payment for such period shall be due on or before February 28, 1997. 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.

(c)

If for any reason any tax is not paid when due, a penalty of ten (10) percent of the tax due for each thirty-day period or portion thereof from the date of delinquency shall be added and collected.

(Ord. No. 100-96, § 4, 12-17-96; Ord. No. 14-97, § 1, 2-18-97; Ord. No. 66-97, § 1, 7-15-97)