(A) Tax imposed. A tax is hereby levied and imposed, pursuant to the Levy and Collection of Taxes statute for municipalities, ILCS Ch. 65, Act 5, §§ 8-3-14 et seq., upon the use and privilege of renting, leasing or letting a hotel room within the city at a rate of 5% of the room rental rate (not including taxes or other non-room rental charges added to the hotel bill) for each such hotel room rented for every 24-hour period or any fraction thereof.
(B) Incidence of tax. The ultimate incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel room, such person hereinafter referred to as rentor.
(C) Payment of tax. 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 of every hotel to secure the tax from the rentor of the hotel room and to pay the tax over to the City Treasurer under the procedures prescribed by the City Treasurer, or as otherwise provided in this subchapter.
(D) Collection. Every person required to collect the tax levied by this subchapter shall secure the tax from the rentor at the time he collects the rental payment for the hotel room. The amount due under the tax provided in this subchapter shall be stated separately upon the invoice, receipt or other statement or memorandum given to the rentor at the time of payment.
(Ord. O-07-22, passed 8-13-07)