A. Required: Every vendor providing lodgings shall collect the tax thereon on behalf of the Village and shall act as a trustee therefor.
B. Separate Charge From Rent: The tax shall be collected from vendees and shall be charged separately from the rent fixed by the vendor for the lodgings.
C. Liability Of Vendor: Each vendor licensed under this Chapter shall be liable to the Village for the tax provided herein on the rent paid for lodging at his respective place of business.
D. Report To Village: Each vendor shall make a report by the twenty fifth day of each month, on forms provided by the Village Clerk/Treasurer, of the receipts for lodging in the preceding calendar month, and shall submit the proceeds of the lodgers tax to the Village and include sufficient information to enable the Village to audit the reports and shall be verified on oath by the vendor. (Ord. 274, 7-9-1996)