For purposes of this Chapter, the following terms shall mean:
ACCRUAL ACCOUNTING: A system of accounting in which the operator enters the rent due from a transient into the record when the rent is earned, whether or not it is paid.
CASH ACCOUNTING: A system of accounting in which the operator does not enter the rent due from a transient into the record until the rent is paid.
HOTEL: A structure or part of a structure that is occupied or designed for occupancy by transients for lodging or sleeping, including a hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, bed and breakfast, manufactured home, recreational vehicle at a recreational vehicle park or other area where a fee is charged for overnight camping or other similar structure.
OCCUPANCY: Use or possession of, or the right to use or possess, a room in a hotel for lodging or sleeping.
OPERATOR: A person who is the proprietor of a hotel in any capacity. When an operator's functions are performed through a managing agent of a type other than an employee, the managing agent shall also be considered an operator. For purposes of this Chapter, compliance by either the operator or the managing agent shall be considered compliance by both.
PERSON: An individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or another group or combination acting as a unit.
RENT: The gross rent, exclusive of other services.
TAX: Either the tax payable by the transient or the aggregate amount of taxes due from an operator during the period for which the operator is required to report collections.
TAX ADMINISTRATOR: The City Manager.
TAX COMMITTEE: The Heppner City Council acting in the capacity set forth in Section 3-3-22 of this Chapter.
TRANSIENT: An individual who occupies or is entitled to occupy space in a hotel for a period of thirty (30) consecutive days or less, counting portions of days as full days. The day a transient checks out of a hotel shall not be included in determining the thirty (30) day period if the transient is not charged rent for that day. A person occupying space in a hotel shall be considered a transient until a period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy or the tenant actually extends occupancy more than thirty (30) consecutive days. A person who pays for lodging on a monthly basis regardless of the number of days in the month shall not be considered a transient. (Ord. 493-92, 4-13-1992; amd. Ord. 517-96, 10-14-1996)