For purposes of this subchapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL. Any building or buildings in which the public may, for a consideration, obtain living quarters, sleeping or housekeeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes or courts, lodging houses, rooming houses and apartment houses, retreat centers, conference centers, and hunting lodges.
OCCUPANCY. The use or possession, or the right to the use or possession, of any room or rooms in a hotel for any purpose, 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.
OPERATOR. Any person operating a hotel.
PERMANENT RESIDENT. A person who rents a hotel or motel room in the same establishment for more than 30 consecutive days or to a person who works and lives in the same hotel or motel.
PERSON. Any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, limited liability company, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.
RECORDS. All data maintained by the taxpayer that reflects transactions that are subject to this subchapter, including data kept on paper or stored on any computer or electronic device.
RENT or RENTAL. 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.
ROOM or ROOMS. Any living quarters, sleeping or housekeeping accommodations.
(Ord. 19-0611-172, passed 6-11-2019)