For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS RECEIPTS. The meaning as defined in Wisconsin Statutes § 77.51(11)(a), (b) and (c), insofar as applicable. Any federal and state tax exempt transactions shall not be included in this definition.
HOTEL or MOTEL. A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitations, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, summer camps, bed and breakfasts, apartment hotels, resort lodges, private campgrounds, cabins and any other building or group of buildings in which the accommodations are available to the public, except accommodations rented for a continuous period of more than 1 month and accommodations furnished by any hospital, sanitoriums, or nursing homes, rooming houses, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes, provided that no part of the net earnings of such corporations andassociations inures to the benefit of any private shareholder or individual.
PERSON. This term includes corporations, partnerships or other business entities.
TOURISM PROMOTION AND TOURISM DEVELOPMENT. Any of the following that are significantly used by transient tourist and reasonably likely to generate paid overnight stays at more than 1 establishment on which a room tax may be imposed, that are owned by different persons and located within the City:
(1) Marketing projects including advertising media buys, creation and distribution of printed or electronic promotional tourist materials, or efforts to recruit conventions, sporting events, motor coach groups;
(2) Transient tourist informational services.
(3) Tangible municipal development, including a convention center.
TRANSIENT. Any individual residing for a continuous period of less than 1 month in a motel, hotel, or other furnished accommodations available to the public.
(Ord. 708/95, passed 3-8-95; Am. Ord. 1008, passed 9-6-16)