As used in this chapter:
(a) "Excise tax" means the tax made by the City on transactions by which lodging by a hotel is or is to be furnished to transient guests.
(b) "Hotel" means every establishment kept as, used as, maintained as, advertised as or held out to the public to be a place where sleeping accommodations are offered to guests, 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. 1978-33. Passed 11-27-78.)