As used in this chapter:
(a) “Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
(b) “Hotel” means every establishment kept, used, maintained, advertised or held out to the public to be a place where dwelling, lodging or sleeping accommodations are offered for a consideration for the use of the public or for a person, as defined in subsection (a) hereof. Such establishment shall have five or more rooms for such uses, whether such rooms are in one or several structures, and shall include operations known as hotels, motels, inns or any other designation of a like kind.
(c) “Transient guest” means any person who uses any such hotel for any of the purposes referred to in subsection (b) hereof for a consecutive or intermittent period of not more than thirty days and who shall thereby be subject to and pay the tax levied under this chapter.
(d) “Rent” means the consideration received for occupancy of any room in a hotel for any of the uses set forth in subsection (b) hereof, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind, without any deduction therefrom.
(e) “Operator” means that person who, whether in the capacity of owner, lessee, mortgagee, licensee or in any other capacity, is charged with the duties of managing or operating a hotel. The owner and managing agent shall have the same liabilities as the principal. Compliance with this chapter by one shall be considered compliance by both.
(f) “Tax Administrator” means the Assistant Director of Finance of the City, who shall receive all income accrued by virtue of the transient guest tax.
(Ord. 1973-58. Passed 5-7-73; Ord. 1998-24. Passed 4-20-98.)
(g) “Occupancy” means the use or possession, or the right to use or possession, of any room or rooms or space or portion thereof, in any hotel or motel, for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess, all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
(h) “Board of Review” means that Board of Review created and established under Section 880.13.
(Ord. 1980-96. Passed 1-5-81.)