Sections:
3.44.010 Title.
3.44.020 Definitions.
3.44.030 Imposition.
3.44.040 Exemptions.
3.44.050 Operator's duties.
3.44.060 Tax penalties and interest.
3.44.070 Fraud.
3.44.080 Tax Administrator determinations.
3.44.090 Appeal.
3.44.100 Records.
3.44.110 Refunds.
3.44.120 Action to collect.
3.44.130 Violation—Penalty.
For the purposes of this chapter, the words set out in this section shall be defined as follows:
HOTEL. Any structure, or any portion of a structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof.
OCCUPANCY. The use or possession, or the right to the use or possession, of any room or rooms, or portion, in any hotel for dwelling, lodging or sleeping purposes.
OPERATOR. A person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than employee, the managing agent shall be deemed an operator for purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
RENT. The consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.
TAX ADMINISTRATOR. The City Business License Officer.
TRANSIENT. Any person who exercises occupancy or is entitled to occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this chapter, being May 16, 1978, may be considered.
(`83 Code, § 3.44.020)
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