As used in this chapter:
CITY: The city of Eufaula, Oklahoma.
CITY CLERK: The city clerk of the city of Eufaula, Oklahoma.
HOTEL OR MOTEL: 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, 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, nor shall this term affect "permanent resident" facilities as defined in this section for residents for terms in excess of thirty (30) days.
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 accommodation accompanying the use and possessions 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 to access, license to use, or other agreement.
OKLAHOMA TAX COMMISSION OR OTC: The state agency responsible for collecting taxes on behalf of the State of Oklahoma and political subdivisions.
OPERATOR: Any and all persons operating a hotel(s) or motel(s) 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 or motel.
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 deduction 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 seventy five (75) or more persons and which is used for educational, recreational or amusement purposes and shall include: dance halls, cabarets, nightclubs, restaurants, any room or space for public or private banquets, feasts, social, card parties or weddings, lodge and meeting halls or rooms, skating rinks, gymnasiums, swimming pools, billiard, bowling and table tennis rooms, halls or rooms used for public or private catering purposes, funeral parlors, markets, recreational rooms, concert halls, broadcasting studios, and all other places of similar type of occupancy.
TAX: The tax levied pursuant to this chapter.
(Ord. 95-6-3, 6-15-1995, eff. 10-1-1995; amd. Ord. 20-01-01, 1-6-2020)