(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, for the general benefit of the village and for lawful governmental expenditures from and after August 1, 2006, there is hereby levied an excise tax of 3% of the amount paid or to be paid by the transient guest on transactions in which lodging by a hotel or motel is or is to be furnished to transient guests.
(B) The taxes levied by division (A) above apply and are collectible at the time the lodging is furnished, regardless of the time when the price is paid. To assure proper administration of this subchapter, and to prevent the evasion of the tax, it is presumed that all lodging furnished by hotels and motels in the village to transient guests is subject to the tax until the contrary is established.
(Ord. 1348-06, passed 6-19-2006)