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(a) For the purpose of providing revenue with which to meet the needs of the Village, for the use of the general fund of the Village, there is levied a tax of three percent on all rents received by a lodging establishment for lodging furnished to transient guests.
(b) The tax constitutes a debt owed by the transient guest to the Village, which is extinguished only by payment to the operator as trustee for the Village or by payment to the Village. The transient guest shall pay the tax to the operator of the lodging establishment at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due from each transient guest at the time such guest ceases to occupy space in the lodging establishment. If, for any reason, the tax due is not paid to the operator of the lodging establishment, the Finance Director may require that such tax shall be paid directly to the Finance Director.
(Ord. 2017-14. Passed 9-5-17.)