The following examples are published to illustrate, for the benefit of the public, the application of the tax in specific situations:
(a) If a person engages or reserves, and pays for any hotel room(s), the tax applies.
(b) If, such a guest occupies a suite of rooms, or two or more connecting rooms, the tax applies to the suite or all of the connecting rooms unless each connecting room or separate room comprising the suite, is regularly assigned a rate for lodging and rented for separate lodging, in which case the tax applies only to the rent for the rooms so occupied for lodging, not to those occupied for other purposes.
(c) If lodging is provided without any compensation therefor and for the regular rates of all other lodgings in the hotel, the tax does not apply to such complimentary lodging.
(d) Vouchers contained in voucher books, thrift books, and coupon books, which entitle the purchaser of the books to trade at different retail establishments shall be treated as money when applied to pay for lodging and the tax shall attach to all rents paid by the use of such vouchers, including in the tax base the money value of the coupon or voucher.
(e) If the lodgings are rented one or more times in any twenty-four hour period to different guest(s) or consumer(s), the tax applies to each rental.
(Ord. 10-1991. Passed 3-13-91.)