A tax ("Hotel Tax") is hereby levied and imposed upon the use and privilege of renting, leasing, or letting of a room or rooms in a hotel in the Village ("Village hotel") at the percentage rate, set out in section 1-12-3 of this title, under the category "taxes", of the gross rental receipts from such rental, leasing, or letting; provided, however, that gross rental receipts shall exclude revenues received from the renting, leasing, or letting to permanent residents of the hotel. The ultimate incident of and liability for payment of the Hotel Tax shall be borne by the user, lessee, or tenant of said room or rooms. The Hotel Tax shall be in addition to all other taxes. (Ord. 2005-9, 5-9-2005, eff. 6-1-2005; amd. 2009 Code)