(A) Tax imposed. A tax is hereby levied and imposed upon the use and privilege of renting, leasing, or letting a hotel or motel room within the village at a rate of 5% of the room rental rate (not including taxes or other non-room rental charges added to the hotel or motel bill), for each such hotel or motel room rented for every 24-hour period or fraction thereof.
(B) Incidence of tax. The ultimate incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, such person hereinafter referred as to as renter.
(C) Payment of tax. The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure the tax from the renter of the hotel or motel room and to pay the tax over to the village under the procedures prescribed in this article.
(D) Collection. Every person required to collect the tax levied by this article shall secure the tax from the renter at the time he or she collects the rental payment for the hotel or motel room. The amount due under the tax provided in this article shall be stated separately upon the invoice, receipt or other statement or memorandum given to the renter at the time of payment.
(Ord. 2008-08-37, passed 8-4-2008; Ord. 2018-06-22, passed 6-18-2018)