§ 36.050. TAX IMPOSED.  


Latest version.
  • A tax is hereby levied and imposed upon all persons engaged in the business of renting, leasing, or letting rooms in a hotel or motel in the village or making, booking, facilitating or servicing the leasing or renting of rooms in a hotel or motel in the village at a rate of eight percent (8%) of the gross rental receipts from such rental, leasing or letting. The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee or tenant of said rooms. The tax herein levied shall be in addition to any and all other taxes.

(Ord. 2085, passed 1-12-1982; Am. Ord. 00-09, passed 1-24-2000; Am. Ord. 03-123, passed 8-26-2003; Am. Ord. 16-073 , passed 8-9-2016; Am. Ord. 18-133 , passed 12-11-2018)