(a) Businesses filing tax returns under this chapter may claim an advertising credit in an amount not to exceed twenty-five percent of the tax liability paid for the quarter. The filer must attach copies of its paid invoices which relate to advertising in order to claim this credit.
(Ord. 94-11. Passed 1-27-94.)
(b) The tax to be collected shall be stated and charged separately from the rent and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and upon every evidence of occupancy or any bill or statement or charge made for such occupancy issued or delivered by the operator, and the tax shall be paid by the occupant to the operator as trustee for and on account of the Village and the operator shall be liable for the collection thereof and for the tax.
(c) No operator of a hotel shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided.
(Ord. 74-68. Passed 10-10-74.)