Skip to code content (skip section selection)
For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DIRECTOR. The Finance Director or his or her designated representative.
HOTEL. Any building(s), structure(s), trailer(s), or any other facility(ies) of any kind or nature, in which the public may, for consideration, obtain sleeping accommodations and in which two or more rooms are used for the accommodation of such guests (regardless of whether such rooms are located in one or several buildings, structures, trailers, or facilities). The term shall include hotels, motels, tourist homes, houses, or courts of any kind or nature, lodging houses, inns, rooming houses, bed and breakfast inns, corporate lodgings, trailer houses, trailer motels, dormitory spaces where bed space is rented to individuals or groups, apartments of any kind or nature, and all other similar facilities where rooms or any other space with sleeping facilities are furnished for a consideration. The term shall not include hospitals, sanitariums, or nursing homes.
HOTEL TAX. The tax levied pursuant to this subchapter.
INDIVIDUAL. A human being.
OCCUPANCY. The use or possession, or the right to the use or possession of any room in a hotel, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.
OCCUPANT. A person, who for a consideration, uses, possesses, or has the right to the use or possession of any room in a hotel under any lease, concession, permit, right of access, license to use, or other agreement.
OPERATOR. Any person operating a hotel in this city, including but not limited to the owners, proprietor, lessee, sublessee, mortgagee in possession, licensee, manager, or similar agent.
PERMANENT RESIDENT. An individual who has resided in a room in a hotel for not less than 30 consecutive days, with permanent residency to end when any break in such residency occurs.
PERSON. Any individual, corporation, company, partnership, voluntary association, firm, club, society, organization, or any other entity of whatever kind or nature.
RENT. The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction(s) whatever.
REPORT. The monthly room tax report filed or required to be filed as provided in this subchapter.
ROOM. Any room or rooms of any kind in any part or portion of a hotel that are available for or let out for use or possessed for any purpose other than a place of assembly. As used herein, “place of assembly” means a room or space which is capable of being occupied by 75 or more persons, and which is used for educational, recreational, or amusement purposes and shall include: dance halls, cabarets, nightclubs, restaurants, any room or space for public or private banquets, feasts, socials, card parties, weddings, lodge and meeting halls or rooms, skating rinks, gymnasiums, swimming pools, billiards, bowling and table-tennis rooms, halls or rooms used for public or private catering purposes, funeral parlors, markets, recreational rooms, concert halls, broadcasting studios, and all other places of similar type of occupancy.
(Ord. 1774, passed 11-21-06)