There is hereby imposed as a tax upon all persons engaged in the city in the business of renting, leasing, or letting rooms in a hotel, as defined in the Hotel Operator’s Occupation Tax Act, being ILCS Chapter 35, Act 145, §§ 1 et seq., at a rate of 5% of the gross rental receipts from that renting, leasing, or letting; excluding, however, from gross rental receipts, the proceeds of the renting, leasing, or letting to permanent residents of that hotel.
(Ord. 1999-19, passed 6-14-1999)