For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   GROSS RECEIPTS OR REVENUE. The total of all income or revenue received by any person subject to the tax provided for in this chapter from the business of operating a hotel or motel.
   HOTEL OR MOTEL. Any business which derives more than 50% of its gross receipts from or devotes more than 50% of the floor space under roof in this building or buildings to the renting or leasing of rooms equipped with one or more beds.
   PERSON. Any natural person, partnership, corporation or other entity.
(Ord. 91-4662, passed 6-18-1991)