There is imposed hereby and shall accrue and shall be collected a user fee as herein provided upon the rental or leasing of any individual storage space in the Village at the five percent (5%) of the gross rental or leasing charge. The ultimate incidence of and liability for payment of the user fee imposed by this subchapter shall be borne by the occupant of any such individual storage space. The user fee shall be in addition to any and all other taxes. It shall be the duty of every owner of every self-service storage facility to collect the user fee from the occupant and pay over to the Village Collector of the Village the user fee under the rules and regulations prescribed by the President and Board of Trustees and as otherwise provided by this subchapter.
(Ord. 94-1892, passed 11-9-94; Am. Ord. 19-4170, passed 8-1-19)