(A) There is hereby levied and imposed a tax of 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 24-hour period or any portion thereof for which a daily room charge is made. However, the tax shall not be levied and imposed upon any person who rents a hotel or motel room for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.
(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 "rentor".
(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 rentor 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 subchapter.
(D) Every person required to collect the tax levied by this subchapter shall secure said tax from the rentor 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 rentor at the time of payment, the amount due under the tax provided in this subchapter shall be stated separately on said documents.
('79 Code, § 1002(24)) (Ord. 1985-O-19, passed 10-1-85) Penalty, see § 99.99