For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACCRUAL ACCOUNTING. 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.
ADDITIONAL SERVICE FEES AND CHARGES.
(1) If a separate fee is charged for a service and the service is not optional, or if the value of a service is included in the standard lodging rate, the amount charged for the service is subject to the lodging tax. Examples of fees for non-optional services include, but are not limited to, cleaning service, pet charges, extra bed, service, and processing. Examples of services that are included in the standard lodging rate include, but are not limited to, free breakfast and free transportation to the airport.
(2) If a separate fee is charged for a service and the service is optional, that fee is not subject to the state lodging tax. Examples of optional services include, but are not limited to, pay-per-view movies, room service, use of an honor bar, or restaurant meals charged to the room.
(3) If the provider offers a lodging package that includes something that is not associated with the actual lodging or is provided by a third party, only the regular lodging rate that would have been charged, absent the packaged item, is subject to the state lodging tax. Examples of lodging packages include, but are not limited to, a night of lodging and a round of golf for two, or a night of lodging, a bottle of wine, and dinner at a local restaurant.
CASH ACCOUNTING. The operator does not enter the rent due from a transient on his or her records until rent is paid.
FAIR MARKET RENTAL VALUE OF A TIME-SHARE LICENSE UNIT. In relation to the tax on an owner-occupant of a time-share license project, the average of the gross daily maintenance fees paid by a time-share license owner attributable to the time-share license unit occupied.
HOTEL. Any structure, or any portion of any structure, which is occupied, intended, or designed for transient occupancy for 30 days or less for dwelling lodging or sleeping purposes and includes any hotel, motel, inn, condominium, time-share project (as defined by the Zoning Code), tourist home or house, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, and also means space and mobile home trailer parks, or a similar structure, space, or portions thereof so occupied; provided, such occupancy is for less than a 30-day period.
OCCUPANT. Any individual who exercises occupancy or is entitled to occupancy in transient lodging for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.
OCCUPANCY. The right to the use or possession of any space in transient lodging for dwelling, lodging, or sleeping purposes for less than 30 days.
OPERATOR. The person who is the proprietor of the hotel in any capacity, and includes owner’s associations and managing entities of condominiums and time-share projects, as defined in the Zoning Code. 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 purpose of this subchapter and shall have the same duties and liabilities as his or her principal. Where the OPERATOR is an owner’s association or managing entity of a condominium or time-share project, then the person designated as a representative of the association or managing entity pursuant to the Zoning Code shall also be deemed an operator for the purposes of this subchapter and shall have the same duties and liabilities as the association or managing entity. Compliance with the provision of this subchapter by either the principal, managing agent, or representative shall be considered to be compliance by all.
PERSON. Any individual, firm, partnership, joint venture, limited liability company, corporation, limited liability partnership, association, host, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint-stock company, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
RENT. The consideration paid or payable by an occupant for the occupancy of space in transient lodging valued in money, goods, labor, credits, property, or other consideration. If a separate fee is charged for services, goods, or commodities and the fee is optional, that fee is not included in rent.
RENT PACKAGE PLAN.
(1) All consideration charged against a person, association, individual, or other entity for any and all occupancy and any and all services, supplies, and/or goods which are offered to persons, associations, individuals, or other entities lodging at the hotel, and shall include, but not be limited to, charges for pets, roll-away beds, meals, or cribs offered due to said lodging status; provided, however, that a reasonable amount may be deducted from the rent package price for the price of any meals included within the rent package. The “meal allowance” portion of the rent package price shall be not greater than the reasonable and customary price such a meal would be charged in restaurants within the community.
(2) No tax shall be imposed upon the “meal allowance” portion of the rent package price.
SHORT-TERM RENTAL HOSTING PLATFORM. A business or other person that facilitates the retail sale of transient lodging by connecting occupants with transient lodging providers, either online or in any other manner. SHORT-TERM RENTAL HOSTING PLATFORMS are transient lodging intermediaries.
SHORT-TERM RENTAL, VACATION RENTAL DWELLING. A house, duplex, multi-plex, apartment, condominium, houseboat, trailer, or other residential dwelling unit where a person rents a guest bedroom or the entire residential dwelling unit for transient lodging occupancy. SHORT-TERM RENTAL in the city is allowed in: Retail Commercial (C-l), Light Industrial (L-l), North Coast Avenue Limited Land Use (NCA), and Planned Development Zones (P-D) with defined restricted uses. SHORT-TERM RENTALS are not allowed in residential zoning (R-l, R-2, R-3, R-4, R-5) as of 2020. Additional information on Zoning Ordinances and allowed uses can be found in Ordinance 24, Ordinance 234, Ordinance 310, and Ordinance 323.
TAX. 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 collection.
TAX ADMINISTRATOR. The City Recorder of the city or his or her designee.
TIME-SHARE ESTATE. The right to occupy an accommodation during five or more separated time-share periods over a period of at least five years, including renewal options, coupled with a freehold estate or an estate for years in the time-share property.
TIME-SHARE LICENSE. The right to occupy an accommodation during five or more separated time-share periods over a period of more than three years, including renewal options, not coupled with a freehold estate or an estate for years in the time-share property.
TIME-SHARE PERIOD. A consecutive period of time where a person who owns a time-share license has the right to occupy the time-share estate.
TLT or TAX. The transient lodging tax.
TRANSIENT. Any individual who exercises occupancy or is entitled to occupancy in a hotel 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 hotel shall not be included in determinating the 30-day period if the TRANSIENT is not charged rent for that day by the operator. Any such individual so occupying space in a hotel 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 subchapter 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. An owner of a condominium unit who is required to pay any consideration for the use of the unit shall be deemed a TRANSIENT.
TRANSIENT LODGING INTERMEDIARY. A person other than a transient lodging provider that facilitates the retail sale of transient lodging and:
(1) Charges for occupancy of the transient lodging;
(2) Collects the consideration charged for occupancy of the transient lodging; or
(3) Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.
TRANSIENT LODGING, TRANSIENT LODGING FACILITIES, TOURIST ACCOMMODATION.
(1) (a) Hotel, motel, and inn dwelling units that are used for temporary overnight human occupancy;
(b) Spaces used for overnight parking of recreational vehicles or placement of tents during periods of human occupancy; or
(c) Houses, cabins, condominiums, apartment units, or other dwelling units, or portions of any of these dwelling units that are used for temporary human occupancy.
(2) Tourist Accommodations in the city are allowed in Retail Commercial (C-l), Light Industrial (L-l), and Planned Development Zones (P-D) with defined restricted uses. Additional information on Zoning Ordinances and allowed uses can be found in Ordinance 24, Ordinance 234, Ordinance 310, and Ordinance 323.
TRANSIENT LODGING PROVIDER. A person that furnishes transient lodging.
TRANSIENT LODGING TAX COLLECTOR. A transient lodging provider or transient lodging intermediary.
(Ord. 22, passed 3-5-1976; Ord. 131, passed 4-6-1987; Ord. 195, passed 10-18-1993; Ord. 250, passed 6-6-2000; Ord. 330-21, passed 9-21-2021)