Unless it is apparent from the context that another meaning is intended, the following words when used herein shall have the following meanings:
FOLIO: Document that summarizes or itemizes guest charges.
LESSEE: Any person renting rooms, spaces or other accommodations from a licensee.
LICENSEE: Any person operating or conducting a transient lodging rental business.
RECREATION FACILITY OR RECREATION FACILITIES: A place, structure, area or other facility used for community recreation, such as playgrounds, playing fields or courts, beaches, lakes, rivers, swimming pools, dams constructed across streams or rivers for the creation of swimming pools and recreational reservoirs, gymnasiums, auditoriums, camps, parks, ski facilities, golf courses, natural reservoirs, recreation grounds, fairgrounds, exposition buildings, convention halls, field houses, amusement halls and recreation centers.
RENTAL BUSINESS: A. Rent: The act of permitting a person to use or occupy any portion of a transient lodging rental business in exchange for compensation, the act of using or occupying any portion of a transient lodging rental business in exchange for compensation, or the compensation paid for such use or occupancy. The terms "rent" and "lease" shall have the same meaning in this chapter.
B. Transient Lodging: A form of lodging in which a room, space or other accommodation is rented to a person for a period of less than twenty eight (28) consecutive calendar days for use by the same tenant, to include any room, space or other accommodation that is rented to the same tenant in successive terms, the total of which consecutive terms is less than twenty eight (28) consecutive calendar days, but not to include any room, space or other accommodation that is rented to a tenant who is a natural person and who signs, prior to the commencement of the tenancy, a Transient Occupancy Tax 28-Day Exemption Form in the manner required by this chapter.
C. Transient Lodging Rental Business: Any business having one or more rooms, spaces or other accommodations that provides transient lodging to tenants in exchange for compensation. In the event a business rents a portion of its rooms, spaces or other accommodations for terms of less than twenty eight (28) days and another portion of its rooms, spaces or other accommodations for terms of twenty eight (28) days or more, only those rooms, spaces or other accommodations rented for terms of less than twenty eight (28) days shall constitute a "transient lodging rental business".
TAX ADMINISTRATOR: When used in this chapter, the Elko City Clerk.
TAX ON TRANSIENT LODGING: A tax imposed herein on the rental of transient lodging by the authority of the laws of Nevada and especially Nevada Revised Statutes sections 268.095 and 268.096, and all amendments thereto.
TENANT: The person actually occupying a room, space or other accommodation in a transient lodging rental business, regardless of the method or means of payment. (Ord. 627, 11-9-2004; amd. Ord. 828, 5-8-2018, eff. 7-1-2018)