(A) A tax is hereby imposed upon all persons engaged in the city in the business of renting, leasing or letting rooms in a hotel/motel, in an amount equal to five percent (5%) of the gross rental receipts from such renting, leasing or letting of each hotel or motel room rented for each twenty four (24) hour period or any portion thereof for which a daily room charge is made. The gross rental receipts from such renting, leasing or letting shall exclude the proceeds of such renting, leasing or letting to permanent residents, as herein defined, of that hotel or motel.
(B) Persons subject to the tax imposed pursuant to this section may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination, in a single amount, with the state tax imposed under "the hotel operators' occupation tax act", 35 Illinois Compiled Statutes 145/1 et seq.
(C) The tax herein levied shall be paid in addition to any and all other taxes and charges.
(D) The taxes imposed by this section shall be expended by the city solely to promote tourism and conventions within the city or otherwise to attract nonresident overnight visitors to the city. No funds received shall be used to advertise for or otherwise promote new competition in the hotel/motel business. (Ord. 0-44-97, 12-1-1997)