Except where the context otherwise requires, the definitions given in this Section shall govern the construction of this Chapter:
A. “Hotel” means any structure, or any portion of any structure, which is occupied or intended or designed for use or occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging hotel or house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location or other similar structure or portion thereof;
B. “Occupancy” means the use or possession, or the right or entitlement to the use or possession, of any room or rooms or any portion thereof, in any hotel for dwelling, lodging or sleeping purposes, regardless of the purpose for which such rooms are rented or provided;
C. “Operator” means the person who is proprietor of the hotel whether in the capacity of owner, lessee, sub-lessee, mortgagee in possession, licensee, or in any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this Chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this Chapter by either the principal or the managing agent shall, however, be considered to be compliance by both;
D. “Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit;
E. “Rent” means the amount of the consideration charged or chargeable to the tenant or person entitled to occupancy, for the occupancy of space in a hotel, valued in money whether received in money, goods, labor or otherwise, including the full value of receipts, cash, credits, property or services of any kind or nature, without any deduction therefrom whatsoever. “Rent” may have been, or may be in part, payable or paid prior to or following (in whole or in part) the occupancy to which it is attributable, and may have been paid in whole or in part in advance on a long-term basis, such as in a time-share project or similar arrangement. It is not the intent of this Subsection to make the operator liable for the tax on uncollected rent. “Rent” shall exclude that portion of the consideration charged for food. However, uncollected rent must be reported.
F. “Tax Administrator” means the City Manager or his designated agent, whether a City employee or County officer or employee.
G. “Transient” means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license, or other agreement of whatever nature, for a period of less than thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any person so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) days has expired. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this Chapter shall apply.
[Ord. No. 149; Ord. No. 260; Rev. & Taxation Code § 7280; Ord. No. 461, Section 3, 5/9/07.]