Commencing on July 1, 2023, a tax is levied and imposed upon the use and privilege of renting, leasing and letting of rooms in a hotel or motel in the Village at a rate of five percent (5%) of the gross rental receipts from such a rental, leasing or letting. The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee, or tenant of such rooms. The tax herein levied by this Chapter shall be in addition to any or all other taxes.
(Ord. 2258-23, 5-23-2023)