For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
Accrual Accounting means the operator enters the rent due from a transient on his or her records when the rent is earned, whether or not it is paid.
Cash Accounting means the operator does not enter the rent due from a transient on his or her records until rent is paid.
City means the City of Canby.
Municipal Court means the City of Canby Municipal Court.
Occupancy means the use or possession, or the right to the use or possession, for lodging or sleeping purposes, of any room or rooms in a hotel, or room in a short-term rental, or space in a mobile home, or trailer park, or portion thereof.
Operator means the person who is acting as proprietor of the lodging facility in any capacity. Where the operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an Operator for the purposes of this chapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter, by either the principal or the managing agent, shall be considered to be compliance by both.
Person means any individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
Rent means the consideration charged, whether or not received by the operator, for the occupancy of space in a hotel, valued in money, goods, labor, credits, property, or any other consideration valued in money, without any deduction; but does not include the sale of any goods, services, and commodities, other than the furnishing of room accommodations and parking space in mobile home parks or trailer parks. A guaranteed no-show charge based on the rate charged for the room is considered Rent, but a cancellation fee is not rent.
Rent Package Plan means the consideration charged for both food and rent where a single rate is made for the total of both. The amount applicable to rent for determination of transient room tax under this chapter shall be the same charge made for rent when consideration is not a part of a package plan.
Short-Term Rental means a house, duplex, multiplex, apartment, condominium, trailer, or other residential dwelling unit where a person rents guest bedrooms or the entire residential dwelling unit for transient lodging occupancy.
Tax means either the tax payable by the transient or the aggregate amount of taxes due from an operator during the period for which he or she is required to report his or her collections.
Tax Administrator means the official designated by the City Administrator to carry out provisions of this chapter.
Transient means any person who exercises occupancy, or is entitled to occupancy, in a transient lodging facility for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. The day a transient checks out of the transient lodging facility shall not be included in determining the 30 day period if the transient is not charged rent for that day by the operator. Any such person so occupying space in a transient lodging facility shall be deemed to be a Transient until the period of 30 days has expired, unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy, or the tenancy actually extends more than 30 consecutive days. In determining whether a person is a Transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter may be considered. A person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a Transient.
Transient Lodging Facility means any structure, or any portion of any structure, which is occupied or intended or designed for transient occupancy, for 30 days or less, for dwelling, lodging, or sleeping purposes. This includes, but is not limited to, any hotel, motel, inn, Airbnb, Home Away or similar services, bed and breakfast, space in campgrounds, mobile home or trailer parks, tourist home, condominium, hostel, studio hotel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, or similar structure or portions thereof so occupied.
(Ord. 1477, passed 5-16-2018)