(A) There is levied and imposed a tax of 9% of the rent charged for the privilege and use of renting a hotel or motel room within the village for each 24-hour period or any portion thereof for which a daily room charge is made, provided that the tax shall not be levied and imposed on any person who rents a hotel or motel room for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.
(B) The ultimate incidence of any liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, hereinafter referred to as the renter.
(C) The tax levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure the tax from the renter of the motel and hotel room and to pay over to the Village Treasurer or any authorized representative of his office the tax under procedures prescribed by the Village Treasurer, or as otherwise provided in this subchapter.
(D) Every person required to collect the tax levied by this subchapter shall secure the tax from the renter at the time he collects the rental payment for the hotel or motel room.
(Ord. 1029-88, passed 3-2-88; Am. Ord. 06-0401, passed 4-19-06; Am. Ord. 14-1090, passed 2-5-14)
Statutory reference:
For state law as to hotel or motel room tax, see I.R.S. Ch. 24, § 8-13-14