(a) For the purposes of this article, the terms hereafter defined shall have the following meanings:
Person shall mean any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
(b) Lessor shall include a sub-lessor, a licensor or a person granting a concession.
(c) Tenant and Tenancy shall include tenants and tenancies of all types, and persons occupying and the occupation of a building or structure, or space in a building or structure, or a boat slip or mooring, under any license or any concession agreement with a lessor. The right to use or possess such space shall be deemed to be the same as actual occupation. (First Sentence Amended by Ord. No. 163,754, Eff 7/16/88.)
(d) Casual Tenant and Casual Tenancy shall mean any tenant or tenancy where the consideration paid or agreed to be paid consists exclusively of services; or where, after examining all the facts, the Director of Finance determines that the only tenancy is that of one or more tenants paying to a sub-lessor primarily on a cost-sharing basis for the space used involving less than 25% of the space under the control of the sub-lessor and is terminable at will.
(e) Charges shall include all amounts paid by a tenant to a lessor for services performed, or materials used, or utilities or facilities furnished by the lessor on the premises or in connection with the tenant’s use, possession, or the right to possess the premises. Charges shall also include any charges paid by a tenant to a lessor for the use or possession of land, or the right to use or possess land other than that upon which the building or structure is located but which is used or possessed or is available for use or possession by a tenant for purposes related to his tenancy. Charges shall also include all amounts paid as prepaid rent.