(A) Rate. Commencing on January 1, 1991, for the purpose of providing revenue with which to meet the needs of the village for general operating expenses, there is levied a tax of 3% on all rents received by a hotel for lodging furnished to transient guests.
(B) Tax constitutes a debt.
(1) This tax constitutes a debt owed by the transient guest to the village, which is extinguished only by payment to the operator as trustee for the village, or to the village.
(2) The transient guest shall pay the tax to the operator of the hotel at the time the rent is paid.
(3) If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment.
(4) The unpaid tax shall be due upon the transient guest ceasing to occupy space in the hotel.
(5) If for any reason the tax due is not paid to the operator of the hotel, the Fiscal Officer may require that the tax be paid directly to the Fiscal Officer.
(Ord. 13, 1990, passed 9-10-1990; Am. Ord. 18, 2004, passed 12-9-2004) Penalty, see § 37.99