As used in this article:
CITY MANAGER: The city manager of Gallup, or the finance department of the city, the city treasurer or other designated representatives of the city manager, as the case may be.
GROSS TAXABLE RENT: The total amount of rent paid for lodging, not including the state gross receipts tax or city sales tax.
LODGING: The transaction of furnishing rooms or other accommodations by a vendor to a vendee who for a rent, uses, possesses or has the right to use or possess any room or rooms or other units of accommodation in or at a taxable premises.
LODGINGS: The rooms or other accommodations furnished by a vendor to a vendee by the taxable service of lodging.
OCCUPANCY TAX: The tax on lodging, authorized by this article.
PERSON: A corporation, firm, other body corporate, partnership, association or individual, includes an executor, administrator, trustee, receiver or other representative appointed according to law and acting in a representative capacity, but does not include the United States of America, the state of New Mexico, any corporation, department, instrumentality or agency of the federal government or the state government, or any political subdivision of the state.
RENT: The consideration received by a vendor in money, credits, property or other valuable consideration for lodgings subject to an occupancy tax authorized in this article.
TAXABLE PREMISES: A hotel, apartment, apartment hotel, apartment house, lodge, lodging house, rooming house, motor hotel, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin or other premises used for lodging.
VENDEE: A natural person to whom lodgings are furnished in the exercise of the taxable service of lodging.
VENDOR: A person furnishing lodgings in the exercise of the taxable service of lodging. (Ord. C66-43, 1969; amd. 2006 Code)