The Village Treasurer is hereby designated as the administration and enforcement officer of the tax hereby imposed on behalf of the village. The owner, manager or operator of each hotel accommodations shall bear, jointly and severally, the duty to collect the tax herein levied from each user, lessee or tenant of any hotel accommodations when collecting the price, charge or rent to which it applies. Every lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge or rent payable upon which the hotel accommodations tax shall be stated, charged and shown separately. The tax shall be paid to the person required to collect it as trustee for and on behalf of the village. The hotel accommodations tax, once collected, shall be paid to the Treasurer on a monthly basis. The tax shall be due on or before the 15th day of the calendar month succeeding the month in which it was imposed.
(Ord. 97-32, passed 1-5-98) Penalty, see § 120.99