Unless the context hereof requires otherwise, all terms used herein shall have the same meanings as set forth in West Virginia Code Article 7-18, as last amended.
For the purposes of this article:
(a) "Director of Finance" means the Director of Finance of the City or his duly authorized representative.
(b) "Consideration paid" or "consideration" means the amount received in money, credits, property or other consideration for or in exchange for the right to occupy a hotel room as herein defined.
(c) "Consumer" means a person who pays the consideration for the use or occupancy of a hotel room. "Consumer" shall not be construed to mean the government of the United States of America, its agencies or instrumentalities, or the government of the State or a political subdivision thereof.
(d) "Hotel" means any facility, building or buildings, publicly or privately owned including a facility located in a State, County or Municipal park, in which the public may, for a consideration, obtain sleeping accommodations. "Hotel" includes, but is not limited to, boardinghouses, hotels, motels, inns, courts, lodges, cabins and tourist homes. "Hotel" includes State, County and City parks offering accommodations as herein set forth. "Hotel" shall not be construed to mean any hospital, sanitarium, extended care facility, nursing home or university or college housing unit or any facility providing fewer than three hotel rooms, nor any tent, trailer or camper campsites; provided, that where a university or college housing unit provides sleeping accommodations for the general nonstudent public for a consideration, "hotel" shall, if otherwise applicable, apply to such accommodations for the purposes of this tax.
(e) “Hotel operator” means the person who is proprietor of a hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, trustee in possession, trustee in bankruptcy, receiver, executor or in any other capacity. Where the hotel operator performs his functions through a managing agent or any type or character other than an employee, the managing agent shall also be deemed a hotel operator for the purposes of this article and shall have the same duties and liabilities as his principal. Compliance with the provisions of this article by either the principal or the managing agent shall, however, be considered to be compliance by both.
(f) "Hotel room" means any room or suite of rooms or other facility affording sleeping accommodations to the general public and situated within a hotel. "Hotel room" shall not be construed to mean a banquet room, meeting room or any other room not primarily used for, or in conjunction with, sleeping accommodations.
(g) "Person" means any individual, firm, partnership, joint venture, association, syndicate, social club, fraternal organization, joint stock company, receiver, corporation, guardian, trust, business trust, trustee, committee, estate, executor, administrator, or any other group or combination acting as a unit.
(h) "State park" means any state-owned facility which is part of this State's park and recreation system established pursuant to the West Virginia Code. For purposes of this article, any recreational facility otherwise qualifying as a "hotel" and situated within a State park shall be deemed to be solely within the city or county in which the building or buildings comprising such facility are physically situated, notwithstanding the fact that the State park within which such facility is located may lie within the jurisdiction of more than one city or county.
(i) “Tax”, “taxes” or “this tax” means the hotel occupancy tax authorized by this article.
(j) “Taxing authority” means the City levying or imposing the tax authorized by this article.
(k) “Taxpayer” means any person liable for the tax authorized by this article.
(Ord. 86-12. Passed 5-15-86.)