Article II — TRANSIENT — Lake County Municipal Code

Sec. 18-10A. - Title.¶

Sec. 18-11. - Definitions.¶

11.1 Except where the content requires otherwise, the definitions given in this section…¶

Sec. 18-12. - Tax Imposed.¶

12.1 For the privilege of occupancy in any hotel or other lodging, each transient is…¶

12.2 The transient shall pay the tax to the operator of the hotel or other lodging at…¶

Sec. 18-13. - Exemptions.¶

13.1 No tax shall be imposed upon any of the following:¶

13.2 No exemption shall be granted except upon a claim therefor made at the time rent…¶

Sec. 18-14. - Duties of Operator.¶

14.1 Each operator shall collect the tax imposed by this article to the same extent and…¶

14.2 No operator of a hotel or other lodging shall advertise or state in any manner,…¶

Sec. 18-15. - Regulation.¶

15.1 Within thirty (30) days after the effective date of this article or within thirty…¶

15.2 Said certificate shall, among other things, state the following:¶

Sec. 18-16. - Reporting and Remitting.¶

16.1 Each operator shall, on or before the last day of the month following the close of…¶

16.2 The Tax Collector may establish shorter reporting periods for any certificate…¶

16.3 Returns and payments are due immediately upon cessation of business for any reason.¶

16.4 All taxes collected by operators pursuant to this article shall be held in trust…¶

Sec. 18-17. - Penalties and Interest.¶

17.1 Original Delinquency:¶

17.2 Continued Delinquency:¶

17.3 If the Tax Collector determines that the non-payment of any remittance due under…¶

17.4 In addition to the penalties imposed, any operator who fails to remit any tax…¶

17.5 Every penalty imposed and such interest as accrues under the provisions of this…¶

Sec. 18-18. - Failure to Collect and Report Tax.¶

18.1 If any operator shall fail or refuse to collect said tax and to make, within the…¶

18.2 As soon as the Tax Collector shall procure such facts and information as he is…¶

18.3 In case such determination is made, the Tax Collector shall give a notice of the…¶

18.4 If application by the operator for a hearing is not made within the time…¶

18.5 If such application is made, the Tax Collector shall give not less than five (5)…¶

18.6 At such hearing, the operator may appear and offer evidence why such specified…¶

Sec. 18-19. - Appeal.¶

19.1 Any operator aggrieved by any decision of the Tax Collector with respect to the…¶

19.2 The Board of Supervisors shall fix a time and place for hearing such appeal, and…¶

19.3 The findings of the Board of Supervisors shall be final and conclusive and shall…¶

Sec. 18-20. - Records.¶

20.1 It shall be the duty of every operator liable for the collection and payment to…¶

20.2 All tax returns and information furnished by any operator pursuant to this article…¶

Sec. 18-21. - Refunds.¶

21.1 Whenever the amount of any tax, interest or penalty has been overpaid more than…¶

21.2 Any operator may claim a refund or take as credit against taxes collected and…¶

21.3 A transient may obtain a refund of taxes overpaid or paid more than once or…¶

21.4 No refund shall be paid under the provisions of this section unless the claimant…¶

Sec. 18-22. - Actions to Collect.¶

22.1 Any tax required to be paid by any transient under the provisions of this article…¶

22.2 Any person owing money to the County under the provisions of this article shall be…¶

Sec. 18-23. - Violations and Penalties.¶

23.1 Any person violating any of the provisions of this article shall be guilty of a…¶

23.2 Any operator or other person who fails or refuses to register as required herein,…¶

23.3 Any person required to make, render, sign or verify any report or claim who makes…¶

Sec. 18-23A. - Change of Ownership or Operator.¶

Sec. 18-23B. - Tax Lien.¶