The city hereby adopts the provisions of section 8-3-14 of the Illinois municipal code 1 , as amended, and imposes a tax upon all persons engaged within the city in the business of renting, leasing or letting rooms in a hotel, as defined in the hotel operators' occupation tax act, 35 Illinois Compiled Statutes 145/1 et seq., at the rate of three and one-fourth percent (3.25%) of the gross rental receipts from such renting, leasing or letting; excluding, however, from gross rental receipts, the proceeds of such renting, leasing or letting to permanent residents of each hotel, said tax to be administered and collected in accordance with the following sections. (Ord. 776, 3-15-1999)
Notes
| 1 | 1. 65 ILCS 5/8-3-14. |