As used in this chapter, the following words and phrases shall have the meanings respectively ascribed to them herein:
(a) "Director of Finance" or "Finance Director" means the Director of Finance of the City.
(b) "Excise tax" means the tax levied by the City on transactions by which lodging by a hotel is or is to be furnished to transient guests.
(c) "Hotel" means hotel, motel, motor inn and every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(d) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the State and its political subdivisions, and combinations of individuals of any form.
(e) "Transient guest" means a person occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(f) "Vendor" means the person who is the owner or operator of the hotel and who furnishes the lodging.
(Ord. 108-99. Passed 6-28-99.)