(a) Commencing on January 1, 1999, for the purpose of providing revenue for the purposes of general municipal operations, and capital improvements by the village, there is levied a tax of three percent on all rents received by a hotel for lodging furnished to transient guests. This tax shall be known as the transient occupancy tax.
(b) This tax constitutes a debt owed by the transient guest to the village, which is satisfied only by payment to the operator as trustee for the village, or to the village. The transient guest shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient guest’s ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that the tax be paid directly to the village.
(Ord. 98-35, passed 9-15-1998; Am. Ord. 2018- 10, passed 3-26-2018)