(A) Tax. There is hereby imposed a tax of 2% upon the gross receipts from rental of lodging establishments received from transient guests.
(B) Definitions. For the purpose of this subchapter, the following definitions shall apply unless the context indicates or requires a different meaning.
LODGING ESTABLISHMENTS. Any building, structure, property or premises kept, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished in 2 or more rental units to transient guests, or space which is provided for transient persons to park transportable, recreational, housing or camping facilities in travel parks.
TRANSIENT GUEST. Any person who resides in a lodging establishment less than 30 consecutive days. The tax shall be imposed on all lodging establishments within the jurisdiction of the Town of Keystone.
(1992 Code, § 11-1-7) (Ord. 31, § 12-1.7, passed 10-1-1975; Am. Ord. 31, § 12-1.7a, passed 10-1-1975; Am. Ord. 62, passed 2-17-1988)