For the purposes of this chapter, the following terms, phrases, words and derivations shall have the meaning given herein:
CITY: The municipal corporation of the city of Hailey, Blaine County, Idaho.
CITY CLERK: The duly appointed and acting city clerk for the city, and his/her duly authorized deputy.
HOTEL-MOTEL: Any business, including hotels, motels, condominiums, tourist homes, other sleeping accommodations and any other business which in the regular course of business rents or leases for occupancy temporary lodging to individuals, with or without meals, except where a residence is maintained continuously under terms of a lease or similar agreement for a period in excess of thirty (30) days.
LIQUOR BY THE DRINK: Shall mean and include all of the following:
A. Alcohol: The product of distillation of any fermented liquor, rectified either once or oftener, whatever may be the origin thereof, or synthetic ethyl alcohol.
B. Spirits: Any beverage which contains alcohol obtained by distillation mixed with drinkable water and other substances in solution, including, among other things, brandy, rum, whiskey and gin.
C. Wine: Any alcoholic beverage obtained by the fermentation of the natural sugar content of fruits (grapes, apples, etc.) or other agricultural products containing sugar (honey, milk, etc.).
D. Beer: Any alcoholic beverage obtained from the fermentation of sugar, barley, hops, malt, yeast and similar ingredients.
E. Other: Any liquid or solid, patented or not, containing alcohol, spirits or wine and susceptible to being consumed by a human being, for beverage purposes.
PERSON: Any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee or any other group or combination acting as a unit.
RENTAL VEHICLE: A passenger motor vehicle, rented or leased for temporary use or occupancy, except where a vehicle is leased or occupied under the terms of a lease or similar agreement for a period in excess of thirty (30) days. For the purpose of this chapter, rental vehicle shall not include operated vehicle rentals.
RENTAL VEHICLE CHARGE: The total amount charged for rental use of a rental vehicle, valued in money, whether paid in money or otherwise, without any deduction.
RESTAURANT FOOD: All food, meals or drinks, and nondepreciable goods and services directly consumed by customers included in the charge thereof, which are furnished, prepared and sold on the premises and which are customarily furnished, prepared and sold as the primary use of the premises.
RETAIL SALE: The sale of liquor by the drink for consumption on the premises and/or sale of restaurant food on the premises, other than resale in the regular course of business, and shall include any transfer of money, title, exchange, barter or credit, conditional or otherwise, in any manner or by any means whatsoever as consideration.
ROOM OCCUPANCY CHARGE: The total amount charged for rental use or temporary occupancy of a room or living unit in a hotel- motel, valued in money, whether paid in money or otherwise, without any deduction.
SALE: Any transfer of title, exchange or barter, conditional or otherwise, of tangible personal property for a consideration, and shall include any similar transfer of possession found by the state tax commission to be in lieu of, or equivalent to, a transfer of title, exchange or barter. For the purpose of this definition, sale shall include the lease or rental of tangible personal property.
SALES PRICE: The total amount for which liquor by the drink or restaurant food is sold, and the total amount of the rental vehicle charge or room occupancy charge, including services agreed to be rendered as a part of the sale, rental or lease, valued in money, whether paid in money or otherwise, without any deduction.
TAXPAYER: Any person subject to or liable for any tax or payment of any tax imposed under this chapter. (Ord. 950 § 1, 2006)