§ 66-35. Returns.

(a)

Every operator shall file with the treasurer a return of occupancy and rents of the taxes payable on forms prescribed by the treasurer at the same time and consistent with the return required to be filed with the state department of revenue under the "Hotel Operators' Occupation Tax Act," 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 of the filing period. 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 article shall commence on July 1, 1992, and the tax return and payment for such period shall be due on or before August 31, 1992, or October 31, 1992, depending on whether the operator files its returns under the occupation tax act monthly or quarterly. Thereafter, reporting periods and tax payments will be made on a monthly or quarterly basis in accordance with the provisions of this article.

(c)

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

(Ord. No. 03-92, § 5, 5-19-1992)