For the purpose of this chapter, the terms, phrases, words and their derivatives shall have the following meanings. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(a) “Administrator” means the Tax Administrator.
(b) “Hotel” means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(c) “Transient guests” means persons occupying a room or rooms for sleeping accommodations for less than thirty days.
(d) “Vendor” means the person who is the owner or operator of the hotel and who furnishes the lodging.
(Ord. 2000-044. Passed 4-25-00.)