Beginning on January 1, 2000, a tax is hereby established, levied and imposed upon the use and privilege of renting, leasing or letting of rooms in a motel or hotel in the village at a rate of 3% of the gross rental receipts from such rental, leasing or letting. Gross receipts shall be exclusive of any tax imposed by the United States government, the State of Illinois, or any other governmental unit. The tax shall be levied and imposed for each 24-hour period or any portion thereof for which a daily room charge is made, except 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. The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee or tenant of said rooms. The tax herein levied shall be in addition to any an6 all other taxes.
(Ord. 1999-64, passed 11-1-99)