(a) For the purpose of providing revenue with which to meet the needs of the Village, through the use of the general fund of the Village, an excise tax is levied on transactions by which lodging by a hotel or motel is or is to be furnished to transient guests.
(b) The tax is three percent (3%) on all rents paid or to be paid by the transient guest for the lodging. The 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. The tax applies and is collectable at the time the lodging is furnished regardless of the time when the price is paid.
(c) For the purpose of the proper administration of this chapter and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels in the Village to transient guests is subject to the tax until the contrary is established.
(Ord. 10-12. Passed 9-7-10.)