The owner and operator of such hotel or motel and the person to whom permission or license to operate said hotel or motel has been granted by the village shall bear jointly and severally the duty to collect the tax from each user, lessee or tenant of rooms in such hotel or motel. Every person required to collect the tax levied by this section 3-1-7 shall secure said tax from the user, lessee or tenant of a room or rooms at the time that he or she collects the price, charge or rent to which it applies. (Ord. 99-9-24, 9-21-1999)