As used in this chapter:
(a) "Excise tax" means the tax made by the City on transactions by which lodgings by a hotel are or are to be furnished to transient guests.
(b) “Hotel” means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, and in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(c) "Person" includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the State and its political subdivisions, and combinations of individuals of any form.
(d) "Transient guests" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(Ord. 89-19. Passed 3-20-89.)