(A) Tax imposed. Pursuant to the authority granted by 65 ILCS 5/8-3-14, effective 12:01 a.m. on September 1, 2008, there is hereby levied and imposed a tax of 5% of the gross rental receipts from the renting, leasing, or letting of 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, however, that a tax shall not be levied or imposed on any person who shall be a permanent resident. A PERMANENT RESIDENT is hereby defined to be a person who rents a hotel or motel room in the same establishment for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.
(B) Reimbursement. Persons subject to the tax hereby imposed may reimburse themselves for their tax liability for such tax by separately stating such tax as an additional charge, which charge may be stated in combination and in a single amount with the state tax imposed under the Hotel Operators’ Occupation Tax Act, as provided in the Hotel Operators’ Occupation Tax Act (35 ILCS 145/1 et seq.).
(C) Duty of operator to pay. The tax herein levied and imposed shall be paid in addition to any and all other taxes and charges. It shall be the duty of the operator to pay the amount of the tax to the Clerk under procedures prescribed by the Clerk or as otherwise provided in this subchapter.
(Ord. 919, passed 8-7-2008) Penalty, see § 111.99