Board of Commissioners of Cook County - File #: 23-5694

• File #: 23-5694
• Version: 1
• Name: Hotel Amendment - Board Item 11.2023
• Type: Ordinance Amendment
• Status: Approved
• File created: 11/2/2023
• In control: Finance Committee
• On agenda: 11/16/2023
• Final action: 12/14/2023
• Title: PROPOSED ORDINANCE AMENDMENT HOTEL ACCOMMODATIONS TAX NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XXI. Hotel Accommodations Tax, Sections 74-800 through 74-849 be amended 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 h...
• Sponsors: TONI PRECKWINKLE (President), FRANK J. AGUILAR, ALMA E. ANAYA, SCOTT R. BRITTON, JOHN P. DALEY, DENNIS DEER, BRIDGET DEGNEN, BRIDGET GAINER, MONICA GORDON, BILL LOWRY, DONNA MILLER, STANLEY MOORE, JOSINA MORITA, KEVIN B. MORRISON, SEAN M. MORRISON, ANTHONY J. QUEZADA, TARA S. STAMPS, MAGGIE TREVOR

Date	Ver.	Action By	Motion	Result
12/14/2023	1	Board of Commissioners	approve	Pass
12/13/2023	1	Finance Committee
11/16/2023	1	Board of Commissioners	refer	Pass

title
PROPOSED ORDINANCE AMENDMENT

HOTEL ACCOMMODATIONS TAX

NOW THEREFORE BE IT ORDAINED, by the Cook County Board of Commissioners that Chapter 74 - Taxation, Article XXI. Hotel Accommodations Tax, Sections 74-800 through 74-849 be amended 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. The term "gross rental or leasing charge" includes any and all charges that the lessee or tenant pays incidental to obtaining the use or privilege of using hotel accommodations, including but not limited to any and all related markups, service fees, convenience fees, facilitation fees, cancellation fees, late departure fees, and other such charges, regardless of terminology. The term "gross rental or leasing charge" does not include charges that are added to the charge or fee on account of the tax imposed by this chapter or on account of any other tax imposed on the charge or fee. The term "gross rental or ...