(a) For the purpose of providing revenue with which to meet the needs of the Village for use of the General Fund of the Village, there is hereby levied an excise tax on transactions by which lodging by a hotel or transient accommodation is or is to be furnished to transient guests. The tax is three percent (3%) of the amount paid or to be paid by the transient guest for the lodging. The tax applies and is collectible at the time the lodging is furnished regardless of the time when the price is paid. The tax does not apply to lodging furnished to the State, or any of its political subdivisions, or any charitable organization for the lodging of transient indigent individuals, when such charitable organization pays the hotel or transient accommodation for such lodging.
(b) For the purposes of the proper administration of this chapter and to prevent evasion of the tax it is presumed that all lodging furnished by hotels or transient accommodations is subject to the tax until the contrary is established. (Ord. 16-10. Passed 9-13-10.)