(A) There is hereby levied and imposed a tax upon all persons, firms or corporations engaged in the business of renting, leasing or letting rooms in a hotel which is located within the corporate limits of the village at a rate of 5% of the gross rental receipts from such renting, leasing or letting for any purpose for each 24-hour period or portion thereof, excluding, however, from the gross rental receipts the proceeds of such rents, leasing or letting to permanent residents. The tax imposed herein shall be in addition to any and all other taxes and charges applicable to such hotels, but such other taxes and charges shall not be construed to be a part of the gross rental receipts upon which this tax is levied.
(B) The ultimate incidents of an liability for payment of the tax levied herein is upon the person engage in the business of leasing, renting or letting said rooms. Such hotel owners and operators may reimburse themselves for their tax liability for this tax by separately stating such lax as an additional charge to the lessee or renter, which charge may be stated in combination as a single amount, with the state tax imposed under the Hotel Operators’ Occupation Tax Act, as provided for in 35 ILCS 145/1 et seq. No tax is imposed based upon receipts from any permanent residents of any hotel. No person engaged in the business of renting, leasing or letting rooms in a hotel shall reimburse himself or herself or charge for the imposition of this tax at a rate higher than the tax imposed by this subchapter.
(Ord. 18-107, passed 4-2-2018)