GROSS RECEIPTS: The total amount received, in money or otherwise, for lodging as measured by the rate for the lodging.
HOTEL, MOTEL AND TOURIST COURT: Every building or structure or enclosure, or any part thereof, kept, used as, maintained as, or advertised as, or held out to the public to be an enclosure where sleeping accommodations are furnished to the public and furnishing accommodations for periods of less than one week.
MUNICIPAL CAMPGROUND: Property owned by the city used to provide temporary lodging for the public while fishing, hunting, vacationing or touring in tents, campers or other portable shelters owned by such members of the public.
RESORT: Any building, structure or enclosure or any part thereof, located on, or on property neighboring any lake, stream, or skiing or hunting area for purposes of providing convenient access thereto, kept, used, maintained or advertised as, or held out to the public to be an enclosure where sleeping accommodations are furnished to the public, and primarily to those seeking recreation, for periods of one day, one week, or longer, and having for rent five (5) or more cottages, rooms or enclosures.
ROOMING HOUSE: Every building or structure, or any part thereof, kept, used as, maintained as, advertised as, or held out to be a place where sleeping accommodations are furnished to the public as regular roomers, for periods of one week or more, and having five (5) or more beds to let to the public. (Ord. 774, 1-8-1996)