The ultimate incidence of and liability of the tax shall be borne by the lessee or tenant of any self- storage facility accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be unlawful for any owner, manager or operator of self-storage facility accommodations to fail to cause the tax to be collected from the lessee or tenant of the self-storage facility accommodations and cause the tax to be paid over to the Village Treasurer under rules and regulations prescribed by the Village Comptroller and as otherwise provided by this subchapter.
(Ord. 05-52, passed 11-9-05) Penalty, see § 35.999