The owner and operator of each hotel or motel and the person to whom the license to operate said hotel or motel shall have been issued by the village shall bear, jointly and severally, the duty to collect the tax from each user, lessee or tenant of rooms in such hotel or motel. Every person required to collect the tax levied by this subchapter shall secure said tax from the user, lessee or tenant of a room or rooms at the time that such person collects the price, charge or rent to which it applies.
(Ord. 554-83, passed 10-18-83)