175.01 DEFINITIONS.

   As used in this chapter

   (a)    "Excise tax" means the tax made by the City on transactions by which lodging by a hotel is or is to be furnished to transient guests.

   (b)    "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint ventures, clubs, societies, corporations, the State and its political subdivisions, and combinations of individuals of any form.

   (c)    "Hotel" means 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, including establishments designated as motels or apartment hotels.

   (d)    "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.

      (Ord. 72-29. Passed 6-20-72.)