There is hereby levied and imposed upon the use and privilege of engaging in the business of leasing, renting, making, facilitating, or servicing the leasing or renting of a hotel or motel room in the Village of Matteson, a tax of seven percent on the gross rental receipts (not including taxes or other non-room rental charges added to the hotel or motel bill) for each such hotel or motel room rented for every 24-hour period, or any fraction thereof, excluding, however, from the gross rental receipts, the proceeds of such renting or leasing or letting to permanent residents of that hotel or motel.
(Ord. 4394, passed 8-20-2018; Ord. 4526, passed 8-15-2022)