(A) Effective on and after October 1, 2018, as herein provided, there is imposed hereby and shall accrue immediately and be collected, a tax upon, at the rate of seven percent (7%) of, the rental or leasing of any hotel or motel accommodation in the Village. However, notwithstanding the foregoing, the tax shall not be levied upon any such accommodation rented or leased to, or occupied by, any person for more than thirty (30) consecutive days.
(B) The ultimate incidence of and liability for payment of the tax shall be borne by the lessee or tenant of any such hotel or motel accommodation. The tax herein levied shall be in addition to any and all other taxes. It shall be unlawful and is declared hereby to be a misdemeanor for any owner, manager, or operator of a hotel or motel to fail to cause the tax to be secured from the lessee or tenant of the hotel or motel and cause to be paid over to the Comptroller/ Manager the tax under rules and regulations prescribed by the Comptroller/Manager and as otherwise provided by this chapter.
(C) The tax herein levied shall be secured by the hotel or motel owner, manager, or operator from the lessee or tenant when collecting the price, charge or rent to which it applies. Every lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge or rent payable upon which the hotel-motel tax shall be stated, charged, and shown separately. The hotel- motel tax shall be paid to the Comptroller/Manager as trustee thereof for and on behalf of the Village.
('73 Code, § 31-71) (Ord. 86-1641, passed 12-6-86; Am. Ord. 87-1674, passed 11-19-81; Am. Ord. 93-1833, passed 6-8-93; Am. Ord. 94-1892, passed 11-9-94; Am. Ord. 95-1917, passed 3-14-95; Am. Ord. 14-2985, passed 11-20-14; Am. Ord. 18-4083, passed 8-16-18) Penalty, see § 36.999