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, a tax of three percent (3%) on the gross rental receipts (not including taxes or other nonroom rental charges added to the hotel or motel bill) for each such hotel or motel room rented for every twenty four (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. The tax levied herein shall be paid in addition to any and all other taxes and charges. (Ord. G-1131, 7-10-2018)