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Hotel means any structure, or any portion of any structure, which is occupied, or intended or designed for occupancy, by transients for dwelling, lodging or sleeping purposes, and is held out as such to the public and includes, but is not limited to, any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, short-term home-sharing and/or vacation rental unit under thirty-one days, dormitory, public or private club, mobile home or house trailer, at a fixed location, or other similar structure or portion thereof. Short-term home-sharing and/or vacation rental-units consist of home-sharing, where a residential or dwelling unit is shared. in whole or in part, and/or vacation rentals, where the residential or dwelling unit is exclusively used for occupancy as defined in this Chapter.
(Prior code §25.76-2 (Ord. 849 §l (part), Ord. 2512 §2))
Transient means any person who exercises occupancy, or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement, for less than thirty-one consecutive calendar 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. Any person occupying space in a hotel shall be deemed a transient until a period of thirty-one days has expired, except in a hotel qualifying as exempt under the provisions of Section 3.52.090.
(Prior code § 25.76-4 (Ord. 849 §1 (part)))
Rent means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, and property and services of any kind or nature, without any deduction therefrom whatsoever; provided, however, that “rent” shall not include lodging furnished in kind to an employee by an employer solely for the convenience of the employer.
(Prior code § 25.76-5 (Ord. 849 §1 (part)))
Operator means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. When the operator performs operator’s 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 purpose of this chapter and shall have the same duties and liabilities as managing agent’s principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
(Prior code § 25.76-6 (Ord. 849 §1 (part)), Ord. 2268)
For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10 percent of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the finance director may require that such tax be paid directly to the finance director.
(Prior code § 25.77 (Ord. 849 §1 (part), Ord. 906 §1, Ord. 1268 §1, Ord. 1737 §1), Ord. 1985 §1)
A. No tax shall be imposed upon any person as to whom, or any occupancy as to which it is beyond the power of the city to impose the tax herein provided.
B. No tax shall be imposed upon the occupants of a hotel, nor shall the provisions of this chapter apply to the owner or operator of a hotel that has had issued to it a “Nontransient Occupancy Registration Certificate” by the finance director, as authorized by this chapter.
(Prior code § 25.78 (Ord. 849 §1 (part), Ord. 2113 §1))
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