For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) “Lodging accommodations” shall mean a room or rooms in any building or structure kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment hotel, lodging house, dormitory, or place, where sleeping, rooming, office, conference, or exhibition accommodations are furnished for lease or rent, whether with or without meals. Said definition does not included the right to occupy as a permanent residence.
(b) “Transactions” shall mean the rental or lease amounts paid for said lodging accommodations within the Village of Lisbon.
(Ord. 1599. Passed 12-21-98.)