For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   HOTEL or MOTEL. Any structure containing a room or rooms that are offered for rental on a daily or weekly basis and which contain accommodations for sleeping either with or without an adjoining bath. Common examples of such structures shall include, but not be limited to a motor court, a hotel, a motel, an inn, a bed and breakfast, and a private residence or portion thereof (including garage, guest house, and the like) that is rented out for non-resident, overnight visitors.
   HOTEL ROOM or MOTEL ROOM. A room within a structure offered for rental on a daily basis and containing facilities for sleeping. One room offered for rental with or without an adjoining bath shall be considered as a single hotel or motel room. The number of hotel or motel rooms within a suite shall be computed on the basis of those rooms utilized for the purpose of sleeping.
   OWNER. Any person having an ownership interest in or conducting the operation of a hotel or motel room or receiving the consideration for the rental of such hotel or motel room.
   PERSON. Any natural person, trustee, court-appointed representative, syndicate association, partnership, firm, club, company, corporation, business trust, institution, agency, government corporation, municipal corporation, district or other political subdivision, contractor supplier, vendor, vendee, operator, user or owner, or any officers, agents, employees or other representative, acting either for him or herself or for any other person in any capacity, or any other entity recognized by law as the subject of rights and duties. The masculine, feminine, singular or plural is included in any circumstances.
   RENT. The gross cash proceeds or other consideration paid and received in return for the privilege and use of occupying and renting a hotel or motel room. With respect to all hotel and motel rooms that are rented, leased or occupied on a complimentary basis, the rack rate or posted rate for such room shall be deemed to be the RENT for purposes of imposition of the tax hereunder. And rooms shall be deemed to be rented or occupied on a complimentary basis if the rent charged therefor is less than 50% of the rack rate or posted rate for such room. Except as otherwise provided herein, all hotel rooms or motel rooms which arc occupied shall be subject to the tax imposed hereunder.
(Ord. 2016-12, passed 8-22-2016)