For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COLLECTOR OF TAXES (for hotel/motel purposes only). The City Treasurer of Gun Barrel City, Texas.
CONSIDERATION. The cost of the room, sleeping space, bed or dormitory space but shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying such room or space for occupancy, and shall not include any tax assessed for the occupancy thereof by any other governmental agency.
HOTEL. A building in which members of the public obtain sleeping accommodations for consideration. The term includes hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include a hospital, sanitarium or nursing home, nor does the term include a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by Tex. Educ. Code § 61.003, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution.
OCCUPANCY. The use or possession, or the right to the use of possession of any room space or sleeping facility in a hotel for any purpose.
OCCUPANT. Anyone who, for a consideration, uses, possesses, or has the right to use or possess any room or rooms, or sleeping space or facility in a hotel under any lease, concession, permit, right of access, license, contract or agreement.
PERMANENT RESIDENT. Any occupant who has or shall have the right to occupancy of any room or sleeping space or facility in a hotel for at least 30 consecutive days during the current calendar year or preceding year, so long as there is no interruption of payment for the period.
PERSON. Any individual, company, corporation, or association owning, operating, managing or controlling any hotel.
QUARTERLY PERIOD. The regular calendar quarters of the year, the first quarter being composed of the months of January, February and March; the second quarter being the months of April, May and June; the third quarter being the months of July, August, and September; and the fourth quarter being the months of October, November and December.
(`88 Code, Ch. 1, § 10.01) (Ord. 128, passed 11-11-80)
Statutory reference:
Local hotel occupancy taxes, see Tex. Tax Code §§ 351.001 et seq.