(A) There is hereby levied and imposed a tax upon all persons engaged in the business of renting, leasing, or letting rooms in a hotel which is located within the corporate limits of the village, at a rate of 5% of the gross rental receipts from such renting, leasing, or letting for any purpose for each 24-hour period or portion thereof, excluding, however, from the gross rental receipts the proceeds of such rents, leasing, or letting to permanent residents. 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) The ultimate incidents of and liability for payment of the tax levied herein is upon the person engaged in the business of leasing, renting, or letting rooms. Such hotel owners and operators may reimburse themselves for their tax liability for this tax by separately stating such tax as an additional charge to the lessee or renter, which charge may be stated in combination as a single amount, with the state tax imposed under the Hotel Operator’s Occupation Tax Act, being 35 ILCS 145/1 et seq.
(C) No person engaged in the business of renting, leasing, or letting rooms in a hotel shall reimburse himself, herself, or itself or charge for the imposition of this tax at a rate higher than the tax imposed by this subchapter.
(D) This tax shall not in any manner constitute an indebtedness by the village subject to any limitation imposed by statute or otherwise.
(Ord. 2022-05, passed 10-18-2022) Penalty, see § 33.99