(A) There is hereby levied and imposed upon the use and privilege of renting a hotel or motel room within the Village of Diamond, Illinois, a tax of 4% of the rental or leasing charge for each such hotel or motel room rented for each 24 hours or any portion thereof, provided, however, that the tax shall not be levied and imposed upon any person who rents a hotel or motel room for more than 7 consecutive days or to a person who works and lives in the same hotel or motel.
(B) The ultimate incident of and liability for payment of the tax shall be borne by the person who seeks the privilege of occupying any such hotel or motel room, the person hereinafter referred to as a “renter.”
(C) The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner, manager, or operator of every hotel or motel to act as trustee for and on account of the village, and to secure the tax from the renter of the hotel or motel room and pay over to the Village Treasurer the tax under procedures prescribed by the Village Treasurer or as otherwise provided in this subchapter.
(D) Every person required to collect the tax levied by this subchapter shall secure the tax from the renter at the time he or she collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum if the rent given to the renter at the time of payment the amount due under the tax provided in this subchapter shall be stated separately on the documents.
(Ord. 1994-02, passed 4-26-1994)