§ 35.036  IMPOSITION; RATE.
   (A)   Commencing the effective date of this subchapter a tax for the rental or leasing of any hotel accommodations in the amount of 9% is hereby levied upon all operators engaged in the business of renting or leasing hotel accommodations for which a room charge is made.  Persons subject to the tax imposed in this section, may reimburse themselves for their tax liability or such tax by separately stating such tax as an additional charge in the rental of the hotel room, which charge may be stated in combination with or in a single amount with state tax imposed under the "Hotel Operator's Occupation Tax Act" (ILCS Ch. 35, Act 145, §§ 1 et seq.).
   (B)   In the event an operator purchases a hotel accommodation from another operator for resale and in so doing having paid a tax to the original operator as prescribed herein, the resale operator shall, upon the resale of the hotel accommodation, be responsible to pay a tax only on the difference between the price of its purchase of the hotel accommodation and the resale price of the hotel accommodation.
   (C)   A hotel accommodation tax shall be in addition to any other tax or fee levied or imposed by the city.
(1999 Code, § 35.36)  (Ord. 1824, passed 4-3-1996; Ord. 3966, passed 11-21-2016)