If the owner of each hotel or motel room within the village files tax returns on or before the fifteenth day of the calendar month succeeding the end of the quarterly filing period, the owner shall be entitled to a 1% rebate from the total amount of tax due the village. Any returns made after the due date shall not be entitled to a rebate.
(Prior Code, § 35.027) (Ord. 73-8, passed 2-11-1974; Ord. 97-15, passed 3-2-1998)