A. There is imposed hereby and shall accrue immediately and be collected, a tax upon the rental or leasing of any hotel or motel accommodation in the Village at the rate set forth in Chapter 2, Village Government, Article X, Tax, Fee, Fine and Penalty Schedules, Section 2.1001, Tax Schedule.
B. The ultimate incidence of and liability for payment of the tax shall be borne by the lessee or tenant of any such hotel or motel accommodation. The tax herein levied shall be in addition to any and all other taxes. It shall be unlawful and is declared hereby to be a misdemeanor for any owner, manager, or operator of a hotel or motel to fail to cause the tax to be secured from the lessee or tenant of the hotel or motel and cause to be paid over to the Village Treasurer the tax under rules and regulations prescribed by the Village Treasurer and as otherwise provided by this Article.
C. The tax herein levied shall be secured by the hotel or motel owner, manager, or operator from the lessee or tenant when collecting the price, charge or rent payable upon which the hotel-motel tax shall be stated, charged, and shown separately.
D. The hotel-motel tax shall be paid to the Village Treasurer.
(Ord. 391, passed 12-9-98; Am. Ord. 852, passed 10-20-2020)