(A) There is hereby levied and imposed a tax upon all persons engaged in the business of renting, leasing or letting a hotel room or rooms in a hotel which is located within the corporate limits of the City of Dixon, Illinois, at a rate of five percent (5%) of the gross rental receipts from such renting, leasing or letting for any purpose for each 24-hour period or portion thereof. The tax imposed herein shall be in addition to any and all other taxes and charges applicable to such hotels, but such other taxes and charges shall not be construed to be a part of the gross rental receipts upon which this tax is levied.
(B) This section shall not apply to any permanent resident of the hotel or to any person who works and resides in the same hotel as a condition of employment therein.
(C) The ultimate incidents of and liability for payment of the tax levied herein is upon the owner of the hotel. Such hotel owner may reimburse themself for their tax liability for this tax by separately stating such tax as an additional charge to the renter, which charge may be stated in combination as a single amount, with the State of Illinois tax imposed under "The Hotel Operator's Occupation Tax Act" (as provided for in 35 ILCS 145/1 et seq.). No owner shall reimburse themself or charge for the imposition of this tax at a rate higher than the tax imposed by this section. (Ord. 3374, 10-16-2023)