(A) There is hereby levied and imposed a tax, at the rate identified in subsection (B) below, upon the use and privilege of engaging in the business of leasing, renting, making, facilitating, or servicing the leasing or renting of a hotel or motel room in the Village of Tinley Park. Said tax shall be computed upon the gross rental receipts (not including taxes or other non-room rental charges added to the hotel or motel bill) for each such hotel or motel room rented for every 24-hour period, or any fraction thereof, excluding, however, from the gross rental receipts, the proceeds of such renting or leasing or letting to permanent residents of that hotel or motel.
(B) The rate of tax shall be:
(1) Beginning April 29, 1994 through April 30, 2000 - 3%.
(2) Beginning May 1, 2000 through December 31, 2010 - 4%.
(3) Beginning January 1, 2011 through December 31, 2018 - 6%.
(4) Beginning January 1, 2019 - 7%.
(Ord. 2018-O-047, passed 8-21-18)