A. Effective April 1, 2012, there is hereby levied and imposed a tax of five percent (5%) of the gross receipts of the rent charged for the privilege and use of renting a hotel or motel room within the village for each twenty four (24) hour period or any portion thereof for which a daily room charge is made.
B. The ultimate incidence of any liability for payment of said tax is to be borne by the person who seeks the privilege of occupying the hotel or motel room, said person hereinafter referred to as "renter".
C. The tax herein levied shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure said tax from the renter of the hotel or motel room and to pay over to the village clerk said tax under procedures prescribed by the village clerk, or as otherwise provided in this section.
D. Every person required to collect the tax levied by this section shall secure said tax from the renter at the time the rental payment for the hotel or motel room is collected. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment, the amount due under the tax provided in this section shall be stated separately on said documents.
E. The tax authorized under this section does not apply to any rental or lease payment by a permanent resident of that hotel. (Ord. 2012-857, 2-21-2012)