3-1-7-4: ADMINISTRATION AND ENFORCEMENT:
The village clerk is hereby designated as the administrator and enforcement officer of the tax hereby imposed on behalf of the village and it shall be the responsibility and duty of the clerk to collect all amounts due the village from the owners, operators or licensees of motels and hotels within the city. A sworn quarterly hotel and motel occupancy tax return shall be filed by each owner or operator or licensee of each hotel or motel in the village with the village clerk on forms prescribed by the clerk showing all receipts from each renting, leasing or letting of rooms during the preceding three (3) months. The dates upon which said quarterly returns are to be filed shall be prescribed by the village clerk. Each return shall be accompanied by payment to the village of all taxes due and owing for the quarter covered by the return; provided, however, that the person making said return may retain an amount of money equal to one percent (1%) of the tax due as compensation for services rendered in the collection and payment of such taxes. The village president or any person certified by him or his representative may enter the premises of any hotel or motel for the purposes of inspection and enforcement of the provisions of this section 3-1-7 and for the enforcement of the collection of a tax hereby imposed. (Ord. 09-10-22, 10-20-2009)