§ 33.02  DEFINITIONS.
   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   CAMPGROUND.  Any property that is used to provide temporary lodging for the public while fishing, hunting, vacationing or touring in tents, campers, recreational vehicles or other portable shelters owned by the members of the public.
   GROSS RECEIPTS.  The total amount received, in money or otherwise, for lodging as measured by the rate for lodging.
   LOCAL CONVENTION OR TOURISM BUREAU.  The Glenwood Lakes Area Chamber of Commerce or whomever the Glenwood City Commission shall designate in lieu of the Chamber.
   LODGING.  The furnishing for consideration of lodging facility except where lodging shall be for a continuous period of 30 days or more to the same lodger. The furnishings of rooms or lodging space owned by a religious, educational or non-profit organization for self-sponsored activities and events shall not constitute LODGING for purposes of this subchapter.
   LODGING FACILITY.  Every building, structure, enclosure or area, or any part thereof, kept, used as, maintained as, or advertised as, or held to the public to be an enclosure where sleeping accommodations are furnished to the public and furnishing accommodations other than renting or leasing of it for a continuous period of 30 days or more. This applies to hotels, motels, rooming houses, bed and breakfasts, tourist courts, resorts and public, private and municipal campgrounds or recreational resorts located within the city.
   LODGER.  Every person obtaining lodging from an operator.
   LODGING TAX.  A tax imposed by the city pursuant to § 33.01.
   MUNICIPAL.  Property owned by the city.
   OPERATOR.  Any person who is the proprietor of the lodging facility, whether in the capacity of owner, lessee, sublessee, licensee or any other capacity.
   PERSON.  Any person, persons, firm, corporations, partnerships, trustees, lessees or receiver. Whenever used in any clause prescribing and imposing a penalty, the terms PERSON or WHOMEVER as applied to any unincorporated entity shall mean the partners or members thereof, and as applied to corporations, the officers and agents thereof.
   RESORT.  Any building, structure or enclosure or any part thereof, located on, or on property neighboring any lake, stream or skiing or hunting area for the purposes of providing convenient access thereto, kept, used, maintained or advertised as, or held out to the public to be an enclosure where sleeping accommodations are furnished to the public, and primarily to those seeking recreation, for periods of one day, one week or longer, and having for rent five or more cottages, rooms or enclosures.
(Ord. 114, passed 3-11-2014)