A. As used in this chapter, the following terms shall have the meanings ascribed to them in this section:
DIRECTOR: The director of finance of the city of Duncan.
HOTEL: Any building or buildings, structures, trailer, or other facility in which the public may, for consideration, obtain sleeping accommodations in which five (5) or more rooms are used for the accommodation of such guests whether such rooms are in one or several structures. The term shall include hotels, apartment hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses, bed and breakfast establishments, trailer houses, trailer motels, dormitory space, where bed space is rented to individuals or groups, apartments not occupied by "permanent residents", and all other facilities where rooms or sleeping facilities or space are furnished for a consideration. The term shall not include hospitals, sanatoriums or nursing homes.
OCCUPANCY: The use or possession, or the right to the use or possession of any room or rooms in a hotel, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.
OCCUPANT: A person, who, for a consideration, uses, possesses, or has the right to the use or possession of any room or rooms in a hotel under any lease, concession, permit, right of access, license to use, or other agreement.
OPERATOR: Any person operating a hotel in this city, including, but not limited to, the owner, proprietor, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such hotel.
PERMANENT RESIDENT: Any occupant who has or shall have the right of occupancy of any room or rooms in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year.
RENT: The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deductions therefrom whatsoever.
RETURN: Any return filed or required to be filed as herein provided.
ROOM: Any room or rooms of any kind in any part or portion of a hotel which is available for or let out for use or possessed for any purpose other than a place of assembly. As used herein, "place of assembly" means a room or space which is capable of being occupied by thirty five (35) or more persons and which is used for educational, recreational or amusement purposes and shall include:
1. Any room or space for public or private banquets, feasts, socials, card parties or weddings;
2. Billiard, bowling and table tennis rooms;
3. Broadcasting studios;
4. Cabarets;
5. Concert halls;
6. Dance halls;
7. Funeral parlors;
8. Gymnasiums;
9. Halls or rooms used for public or private catering purposes;
10. Lodge and meeting halls or rooms;
11. Markets;
12. Nightclubs;
13. Recreational rooms;
14. Restaurants;
15. Skating rinks;
16. Swimming pools; and
17. All other places of similar type of occupancy.
TAX: The tax levied pursuant to this chapter. (Ord. 1673, 12-9-2008)