As used in this Chapter:
BOARD: The Advisory Board established herein to make recommendations to the Board of Trustees, keep minutes of its proceedings and submit its recommendations, correspondence and other pertinent documents to the Board of Trustees.
GROSS TAXABLE RENT: The total amount of rent paid for lodging, not including the State gross receipts tax or local sales taxes.
LODGING: The transaction of furnishing rooms or other accommodations by a vendor to a vendee who for rent, uses, possesses or has the right to use or possess any room or rooms or other units of accommodations in or at a taxable premises.
LODGINGS: The rooms or other accommodations furnished by a vendor to a vendee by a taxable service of lodgings.
OCCUPANCY TAX: The tax on lodging authorized by the Lodgers Tax Act.
PERSON: A corporation, firm, other body corporate, partnership, association or individual; person includes an executor, administrator, trustee, receiver or other representative appointed according to law and acting in a representative capacity, but does not include the United States of America, the State of New Mexico or any corporation, department, instrumentality or agency of the Federal government or the State government, or any political subdivision of the State.
RENT: The consideration received by a vendor in money, credits, property or other consideration valued in money for lodgings, subject to an occupancy tax authorized in the Lodgers Tax Act.
TAXABLE PREMISES: A hotel, apartment, apartment hotel, apartment house, lodge, lodging house, rooming house, motor hotel, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin or other premises for lodging.
TOURIST: A person who travels for the purpose of business, pleasure or culture to a municipality or county imposing an occupancy tax.
TOURIST RELATED EVENTS: Events that are planned for, promoted to and attended by tourists.
TOURIST RELATED FACILITIES AND ATTRACTIONS: Facilities and attractions that are intended to be used by or visited by tourists.
TOURIST RELATED TRANSPORTATION SYSTEMS: Transportation systems that provide transportation for tourists to and from tourist related facilities, attractions and events.
VENDEE: A natural person to whom lodgings are furnished in the exercise of the taxable service of lodging.
VENDOR: A person furnishing lodgings in the exercise of the taxable service of lodging.
VILLAGE CLERK/TREASURER: The village clerk/treasurer of Cloudcroft, New Mexico. (Ord. 274, 7-9-1996)