(A) There is hereby levied and imposed upon the use and privilege of renting or leasing a hotel or motel room (accommodation) within the village a tax of 6% upon the gross receipts of the motel or hotel.
(B) The incidence of and liability for payment of the tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, that person hereinafter referred to as “renter”.
(C) The tax levied by this section shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel and motel to secure the tax from the renter of the hotel or motel room and to pay over to the Village Collector the tax under procedures prescribed by the Collector, or as otherwise provided in this subchapter.
(D) Every person required to collect the tax levied by this section shall secure the tax from the renter at the time he or she collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given the renter at the time of payment, the amount due under the tax provided in this subchapter shall be stated separately on the documents.
(Prior Code, § 35.021) (Ord. 73-8, passed 2-11-1974; Ord. 75-8, passed 8-25-1975; Ord. 89-11, passed 10-9-1989; Ord. 97-15, passed 3-2-1998) Penalty, see § 35.999