§ 6-447. Tax imposed.

(a)

A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting of rooms in a motel or hotel in the village at a rate of 9.75 percent of the gross rental receipts from such rental, leasing or letting. Accommodations within hotels or motels which are leased to the same occupant for a period of more than 30 consecutive days shall be exempt from this tax.

(b)

The ultimate incidence of and liability for payment of the tax shall be borne by the lessee or tenant of any such hotel or motel accommodation. The tax herein levied shall be in addition to any and all other taxes.

(c)

The tax herein levied shall be secured by the hotel or motel owner, manager, or operator from the lessee or tenant when collecting the price, charge or rent payable upon which the hotel-motel tax shall be stated, charged, and shown separately. It shall be a violation of this section for any owner, manager, or operator of a hotel or motel to fail to cause the tax to be collected from the lessee or tenant of the hotel or motel or to fail to pay over to the Village Treasurer the tax under rules and regulations prescribed by the Village Treasurer.

(Code 1993, § 6-10.6.2; Ord. No. 2011-O-49, 9-27-2011)