For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CONSUMER. The person to whom lodging by a hotel is or is to be furnished pursuant to any sale.
HOTEL. 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.
PERSON. Includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations and combinations of individuals of any form.
SALE and SELLING. All transactions occurring within the village, occurring on and after January 1, 2017, by which lodging by a hotel is or is to be furnished to the transient guest.
TAX ADMINISTRATOR. The person appointed to administer the lodging tax ordinance or the person executing the duties of the Tax Administrator.
TRANSIENT GUESTS. Persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
VENDOR. The person by whom lodging is or is to be furnished by a hotel pursuant to any sale.
(Ord. 16-24, passed 12-13-2016)