3-1-7-2: TAX IMPOSED:
A tax is hereby levied and imposed upon the use and privilege of renting, leasing or letting of rooms in a motel or hotel in the village at a rate of five percent (5%) of the gross rental receipts from such rental, leasing or letting. The ultimate incident of and liability for payment of said tax shall be borne by the user, lessee or tenant of said rooms. The tax herein levied shall be in addition to any and all other taxes. (Ord. 99-9-24, 9-21-1999)