§ 120.03 TAX IMPOSED.
   There is hereby imposed and shall accrue, as set forth herein, and be collected a tax, as herein provided, upon the renting, leasing or letting of any hotel accommodations in the village at the rate of five percent of the gross rental or leasing charges and revenues, exclusive of revenues received from food and beverage sales.
(Ord. 97-32, passed 1-5-98)