The ultimate incidence of and liability for payment of said tax shall be borne by the person leasing or operating (hereinafter, "owner, manager or operator") any such hotel or motel accommodations. The tax herein levied shall be in addition to any and all other taxes. Every owner, manager or operator of hotel or motel accommodations shall secure said tax from the lessee or tenants of said hotel or motel accommodations. Such taxes shall be paid over to the village under rules and regulations prescribed by the village and as otherwise provided by this subchapter.
(Ord. 1144, passed 9-5-00)