(a) For the purpose of providing revenue with which to meet the needs of the Village for the use of the General Fund of the Village, an excise tax is hereby levied on transactions by which lodging by a hotel, motel, transient accommodation is or is to be furnished to transient guests.
(b) The tax is three percent of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals, when such charitable organization pays the hotel or transient accommodation for such lodging.
(c) For the purpose of the proper administration of this Chapter and to prevent the evasion of the taxes it is presumed that all lodging furnished by hotels, motels, or transient accommodations in the Village to transient guest is subject to the taxes until the contrary is established.
(Ord. 57-98. Passed 6-15-98.)