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PROPOSED AMENDMENT TO FILE 15-6468
PROPOSED ORDINANCE
HOTEL ACCOMMODATIONS TAX
NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XXI. Hotel Accommodations Tax, Section 74-800 through 74-807 be enacted as follows:
Article XXI. Hotel Accommodations Tax
Sec. 74-800. Short title.
This article shall be known and may be cited as the Cook County Hotel Accommodations Tax Ordinance and the tax herein imposed shall be known as the Cook County Hotel Accommodations Tax.
Sec. 74-801. Definitions.
For the purpose of this article, whenever any of the following words, terms or definitions are used herein, they shall have the meaning ascribed in this section:
County means the County of Cook.
Department means the Department of Revenue of the County of Cook.
Director means the Director of the Department of Revenue.
Gross rental or leasing charge means the gross amount of consideration for the use or privilege of using hotel accommodations in Cook County, valued in money, whether received in money or otherwise, including cash, credits, property and services, determined without any deduction for costs or expenses whatsoever, but not including charges that are added to the charge or fee on account of the tax imposed by this article or on account of any other tax imposed on the charge or fee. Gross rental or leasing charge shall exclude separately stated optional charges not for the use or privilege of using hotel accommodations.
Hotel accommodations means, except as otherwise provided in this paragraph, a room or rooms in any building or structure kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment hotel, lodging house, bed-and-breakfast establishment, vacation rental of condominiums, apartments or houses, dormitory or similar place, where sleeping, rooming, office, conference or exhibition accommodations are furnished for lease ...
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