Unless it is apparent from the context that another meaning is intended, the following words when used herein shall have the following meanings:
APARTMENT: A room or set of interconnected rooms fitted with housekeeping facilities, including separate kitchen and bathroom facilities, which is actually rented and used as a dwelling for a period in excess of forty five (45) days in total duration.
BANK DEPOSIT SLIP: A document containing an itemization of funds placed in a deposit account or other type of account provided by a financial institution.
BANK STATEMENT: A summary of all financial transactions occurring over a given period of time on a deposit account or any other type of account provided by a financial institution.
CAMPER: An enclosed attachment designed for mounting on a motor vehicle and intended for temporary living quarters for travel, camping or recreational use.
CITY: The city of Carlin.
CIVIC FACILITIES: Any real property, together with any personal property located thereon, owned or leased by the city for the benefit of its citizens.
COMMERCIAL COACH: A structure without motive power which is designed and equipped for human occupancy for industrial, professional or commercial purposes. The term does not include a "recreational park trailer".
CUSTOMER INVOICE: With respect to a room, space or other accommodation, a document showing the amount of rent paid by the tenant or lessee; the tenant's or lessee's name, address and telephone number; and the specific room, space or other accommodation leased or rented.
FINANCIAL REPORT: A document containing a summary of accounting data for a period of time, with background notes, forms, and other information, which must include the gross receipts from the rental of transient lodging for that period.
GENERAL LEDGER: A book of final entry summarizing all of a person's financial transactions, through offsetting debit and credit accounts, for a period of time, which must include the gross receipts from the rental of transient lodging and the payment of utilities for that period.
GROSS RECEIPTS FROM THE RENTAL OF TRANSIENT LODGING: The total amount of the rental price received from the rental of transient lodging, whether received in money or otherwise, without any deduction. "Gross receipts from the rental of transient lodging" does not include the tax imposed and collected from paying guests pursuant to Nevada Revised Statutes 244.3352 or 268.096, or the tax paid by the guest pursuant to any ordinance establishing a transient lodging tax.
LESSEE: Any person renting rooms, spaces or other accommodations from a licensee or provider of transient lodging.
LICENSEE: Any person operating or conducting a transient lodging rental business pursuant to a license for such purpose issued by the city of Carlin.
MOBILE HOME: A manufactured home that is built on a chassis or frame, is designed to be used with or without a permanent foundation, has at least two (2) exterior doors, has a living area and a cooking area, is transportable in one or more sections, and is at least eight feet (8') wide and forty feet (40') long. A "recreational park trailer", "travel trailer" or "commercial coach" is not a "mobile home".
MOTOR HOME: A structure that is attached permanently to a self-propelled motor vehicle chassis; is designed as a temporary dwelling for travel, recreational or camping use; and when assembled for the road, has a maximum body width of one hundred two inches (102").
PROVIDER OF TRANSIENT LODGING: Any person operating or conducting a transient lodging rental business who is subject to the provisions of this chapter, regardless of whether the person has obtained a license for such purpose from the city of Carlin.
RECREATION FACILITY OR RECREATION FACILITIES: A place, structure, area or other facility used for community recreation, such as playgrounds, playing fields or courts, beaches, lakes, rivers, swimming pools, dams constructed across streams or rivers for the creation of swimming pools and recreational reservoirs, gymnasiums, auditoriums, camps, parks, ski facilities, golf courses, natural reservoirs, recreation grounds, fairgrounds, exposition buildings, convention halls, field houses, amusement halls and recreation centers.
RECREATIONAL PARK TRAILER: A trailer type unit that is primarily designed to provide temporary living quarters for recreational, camping or seasonal use and that meets the following criteria: a) built on a single chassis, mounted on wheels, b) has a gross trailer area not exceeding four hundred (400) square feet in the setup mode, and c) is certified by the manufacturer as complying with ANSI A119.5.
REFUND REPORT: A document showing all refunds to tenants or lessees of amounts which would otherwise be included in the gross receipts from the rental of transient lodging. A refund report must identify the room, space or other accommodation for which the refund was given, and must contain the date and amount of each refund given; an explanation of why the refund was given; and the name, address and telephone number of the tenant or lessee.
REGISTRATION CARD: A document indicating the name, address and telephone number of a person who rents a room, space or other accommodation, identifying the room, space or other accommodation that is rented.
RENTAL: The act of permitting a person to use or occupy any portion of a transient lodging rental business in exchange for a fee paid, or the compensation paid for such use or occupancy. The terms "rent" and "lease" shall have the same meaning in this chapter.
REPORT OF RENTALS TO FEDERAL GOVERNMENTAL ENTITIES: Any report that a federal governmental entity other than the internal revenue service requires a provider of transient lodging to submit which in any manner pertains to the rental of transient lodging in the city.
SPACE RENTAL REPORT: A document showing the number of rooms, spaces or other accommodations indicating each day the room, space or other accommodation was rented and the amount of rent received therefrom.
TAX ADMINISTRATOR: When used in this chapter, the Carlin city clerk.
TAX ON TRANSIENT LODGING: A tax imposed herein on revenues from the rental of transient lodging and on all licensees and providers of transient lodging by the authority of the laws of Nevada and especially Nevada Revised Statutes sections 268.095 and 268.096, and all amendments thereto, or by this chapter.
TENANT: The person actually occupying a room, space or other accommodation in a transient lodging rental business, regardless of the method or means of payment.
TRANSIENT LODGING: The following types of lodging:
(A) Hotels;
(B) Motels;
(C) Timeshare projects, except when an owner of a unit in the timeshare project who has a right to use or occupy the unit is occupying the unit pursuant to a timeshare instrument as defined in Nevada Revised Statutes section 119A.150;
(D) Apartment hotels;
(E) Vacation trailer parks;
(F) Campgrounds;
(G) Parks for recreational vehicles; and
(H) Any other establishment that rents rooms, spaces or other accommodations to temporary or transient guests.
"Transient lodging" does not include an "apartment" or a "mobile home".
TRANSIENT LODGING RACK RATE: The published price (or if there is no published price, the price charged) for any room, space or other accommodation before any discount has been taken.
TRANSIENT LODGING RENTAL BUSINESS: The operating of any business which provides "transient lodging", wherein a room, space or other accommodation is rented for a period of less than forty five (45) days for use by the same tenant, to include any room, space or other accommodation which is rented to the same tenant in successive terms, the total of which is less than forty five (45) days, but not to include any room, space or other accommodation which is rented for a term of forty five (45) days or longer. In the event a business rents a portion of its rooms, spaces or other accommodations for terms of less than forty five (45) days and another portion of its rooms, spaces or other accommodations for terms of forty five (45) days or more, only those rooms, spaces or other accommodations rented for terms of less than forty five (45) days shall constitute a "transient lodging rental business".
TRAVEL TRAILER: A portable structure mounted on wheels, consisting of a vehicular chassis primarily designed as temporary living quarters for recreational, camping or travel use and designed to be drawn by another vehicle, and designated by the manufacturer as a travel trailer. The term does not include a "recreational park trailer". (Ord. 229, 12-11-2008)