As used in this chapter:
ADMINISTRATOR shall mean the Income Tax Administrator.
HOTEL means every establishment kept, used, maintained, advertised or held to the public to be a place where sleeping accommodations offered to guests, in which five or more rooms are used for the accommodation of such quests, whether such rooms are in one or several structures.
TRANSIENT ACCOMMODATION 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 four or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
TRANSIENT GUESTS means persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
VENDOR means the person who is the owner or operator of the hotel or transient accommodation and who furnishes the lodging.
(Ord. 19-12, passed 5-14-12)