(A) There is hereby levied and imposed upon all persons engaged in the business of renting or leasing rooms in a hotel or motel within the city a tax of 5% of the gross rental receipts from the renting, leasing or letting of a hotel or motel room within the city for each 24-hour period or any portion thereof for which a daily room charge is made, provided, however, a tax shall not be levied or imposed upon any person who shall be a permanent resident.
(B) Persons subject to the tax hereby imposed may reimburse themselves for their tax liability for such tax by separately filing such tax as an additional charge, which charge may be stated in combination and in single amount with the state tax imposed under the Hotel Operator's Occupation Tax Act, being ILCS Ch. 35, Act 145, §§ 1 et seq.
(C) The tax herein levied and imposed shall be paid in addition to any and all other taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the City Treasurer.
(Ord. 19-0611-172, passed 6-11-2019)