As used in this chapter.
“Excise tax.” The tax levied by the city on a transaction by which lodging by a hotel is or is to be furnished to a transient guest.
“Hotel.” Every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests and 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, the state and its political subdivisions, and combinations of individuals of any form.
“Transient guest.” A person occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
(Ord. 54-73, passed 9-4-1973)