A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting of room(s) in a motel or hotel in the Village of Deerfield at the rate of seven percent (7%) of the gross room sale (rental) revenues from such rental, leasing or letting, exclusive of revenues received from food, beverage and other sales. For purposes of this section, room sale (rental) revenues shall include only the basic room charge exclusive of meals, beverages and other "package" items. Provided, however, a tax shall not be levied and imposed upon any person who works and lives in the same hotel or motel; and further provided, that the tax shall not be levied upon rooms rented or used by directors, officers, agents or employees of the owner of the hotel or motel when renting or using said rooms for, or in connection with, the transaction of business. The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee or tenant of said room(s). The tax herein levied shall be in addition to any and all other taxes. (Ord. 0-18-40, 11-19-2018, eff. 1-1-2019)