Code of Ordinances

of Union County, Illinois.

Ordinance Chapter: Article IX - Hotel Tax

ll pro­ceeds result­ing from the impo­si­tion of the tax under this Arti­cle, includ­ing penal­ties shall be appro­pri­at­ed as follows:

(A) Two per­cent (2%) of the gross tax rev­enue col­lect­ed each year shall be appro­pri­at­ed for and direct­ed to the Gen­er­al Fund ofU­nion­Coun­ty to defray the costs of admin­is­ter­ing and pro­cess­ing the impo­si­tion, appli­ca­tion and col­lec­tion of the tax.

(B) All the rest, residue and remain­der of the Tax Rev­enue col­lect­ed each year, shall be paid to the Trea­sur­er of the­Coun­ty of Union into a spe­cial fund to be used and applied for the pro­mo­tion and devel­op­ment of tourism and con­ven­tions in the Coun­ty of Union.

(See 55 ILCS Sec. 5/5–1030)

When­ev­er any per­son shall fail to pay any tax as here­in pro­vid­ed, the State’s Attor­ney shall, upon the request of the Coun­ty Board bring or cause to be brought an action to enforce the pay­ment of said tax on behalf of the Coun­ty in any court of com­pe­tent juris­dic­tion. 

(A) Com­menc­ing on Jan­u­ary 1, 2009, the own­er or own­ers of each hotel or motel with­in the unin­cor­po­rat­ed areas of Union Coun­ty shall file tax returns show­ing tax receipts received with respect to each hotel or motel room dur­ing each month com­menc­ing on Jan­u­ary 1, 2009.  The return shall be due on or before the last day of each suc­ceed­ing cal­en­dar month, and the return shall indi­cate for what peri­od the return is to be filed; i.e., returned for Jan­u­ary tax receipts is due on or before the last day of February.

(B) Com­menc­ing on Jan­u­ary 1, 2009, the tax return and pay­ment for such peri­od shall be due on or before Feb­ru­ary 28, 2009.  There­after report­ing peri­ods and tax­es shall be paid in accor­dance with the pro­vi­sion of this Arti­cle.  At the time of fil­ing said tax returns; the own­er shall pay to the­Coun­tyTrea­sur­er all tax­es due for the peri­od to which the tax return applies.

(C) If for any rea­son any tax is not paid when due, a penal­ty at the rate of one and one-half per­cent (1 ½%) com­pound­ed every thir­ty (30) days or por­tion there­of, from the date of delin­quen­cy, includ­ing all fees incurred to col­lect said tax and/or penal­ty shall be added and collected.

The Coun­ty Trea­sur­er or autho­rized rep­re­sen­ta­tive, may enter the premis­es of any hotel or motel for inspec­tion and exam­i­na­tion of records in order to effec­tu­ate the prop­er admin­is­tra­tion of this Arti­cle, and to assure the enforce­ment of the col­lec­tion of the tax imposed.  It shall be unlaw­ful for any per­son to pre­vent, hin­der, or inter­fere with the­Coun­tyTrea­sur­er or autho­rized rep­re­sen­ta­tive in the dis­charge of the duties in the enforce­ment of this Arti­cle.  It shall be the duty of every own­er to keep accu­rate and com­plete books and records to which the Coun­ty Trea­sur­er, or autho­rized rep­re­sen­ta­tive, shall at all times have full access, which records shall include a dai­ly sheet showing:

(A) The num­ber of hotel or motel rooms rent­ed dur­ing the twen­­­ty-four (24) hour peri­od, includ­ing mul­ti­ple rentals of the same hotel or motel rooms where such shall occur; and

(B) The actu­al hotel or motel tax receipts col­lect­ed for the date in question.


(A) Any hotel or motel hav­ing twen­ty (20) hotel or motel rooms or less is exclud­ed from the tax imposed under this Article.

(B) The ulti­mate inci­dence of, and lia­bil­i­ty for pay­ment of said tax is to be borne by the per­son who seeks the priv­i­lege of occu­py­ing the hotel or motel room, said per­son here­inafter referred to as “renter”.

(C) The tax here­in levied shall be paid in addi­tion to any and all oth­er tax­es and charges.  It shall be the duty of the own­er of every hotel or motel to secure said tax from the renter of the motel or hotel room, and to pay-over to the Coun­ty Trea­sur­er or any autho­rized rep­re­sen­ta­tive of the Coun­ty said tax under pro­ce­dures pre­scribed by the­Coun­tyTrea­sur­er, or as oth­er­wise pro­vid­ed in this Article.

(D) Every per­son required to col­lect the tax levied by this Arti­cle shall secure said tax from the renter at the time he col­lects the rental pay­ment for the hotel or motel room.  Upon the invoice receipt or oth­er state­ment or mem­o­ran­dum of the rent giv­en to the renter at the time of pay­ment, the amount due under the tax pro­vid­ed in this Arti­cle shall be stat­ed sep­a­rate­ly on said document.

here is here­by levied and imposed a tax of five per­cent (5%)of the rent charged for the priv­i­lege and use of rent­ing a hotel or motel room with­in the Coun­ty for each twen­­­ty-four (24) hour peri­od or any por­tion there­of for which a dai­ly room charge is made.

For the pur­pose of this Arti­cle, when­ev­er any of the fol­low­ing words, terms or def­i­n­i­tions are used here­in, they shall have the mean­ing ascribed to them in this Article.

(A) “Hotel Room or Motel Room” means a room with­in a struc­ture con­tain­ing twen­ty (20) hotel or motel rooms or more 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.  The num­ber of hotel or motel rooms with­in a suite shall be com­put­ed on the basis of those rooms uti­lized for the pur­pose of sleeping.

(B) “Own­er” means any per­son hav­ing an own­er­ship inter­est in, con­duct­ing the oper­a­tion of a hotel or motel room, or receiv­ing the con­sid­er­a­tion for the rental of such hotel or motel room.

(C) “Per­son” means any nat­ur­al per­son, trustee, court appoint­ed rep­re­sen­ta­tive, syn­di­cate, asso­ci­a­tion, part­ner­ship, firm, club, com­pa­ny, cor­po­ra­tion, busi­ness trust, insti­tu­tion, or oth­er polit­i­cal sub­di­vi­sion, con­trac­tor, sup­pli­er, ven­dor, vendee, oper­a­tor, user or own­er, or any offi­cers, agents, employ­ees or oth­er rep­re­sen­ta­tive, act­ing either for him­self or for any oth­er per­son in any capac­i­ty, or any oth­er enti­ty rec­og­nized by law as the sub­ject of rights and duties.  The mas­cu­line, fem­i­nine, sin­gu­lar or plur­al is includ­ed in any cir­cum­stances.