For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Mount Pleasant and, variously, the incorporated territory of Mount Pleasant and also its extraterritorial jurisdiction, wherein the city government is empowered to impose this tax by Tex. Tax Code Ch. 351.
CONSIDERATION. The cost of the room, sleeping space, bed or dormitory space, but shall not include the cost of any food served or personal services rendered to the occupant not related to cleaning and readying such room or space for occupancy and shall not include any tax assessed for the occupancy thereof by any other governmental agency.
DUE DATE. The twentieth day after the close of the monthly period for which the tax is to be computed.
FOLIO. Primary documentation produced by a hotel that demonstrates interaction between the lodging provider and the occupant, and which, at a minimum, reflects the name and address given by the occupant, the date(s) of occupancy, the amount of rent charged for each date together with the amounts of applicable tax, and the means of payment.
GUEST. Any person who, for a consideration, uses, possesses, or has the right to use or possess any guest room in a hotel under any lease, concession, permit, right of access, license, contract, or agreement.
GUEST ROOM. A room in a hotel occupied, or intended, arranged, or designed for sleeping, and rented for more than $2.00 per day.
HOTEL. Any structure or any portion of a structure, including any hotel, motel, inn, tourist house, tourist court, lodging house, rooming house, or bed and breakfast, containing guest rooms and which is occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor, or otherwise. The meaning does not include any hospital, sanitarium, nursing home, or the dormitory facilities at an institution of higher education.
LODGING PROVIDER. Any person operating a hotel in the city, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, lender in possession, licensee or any other person operating such hotel; and who is subject to collecting and remitting the tax imposed upon guests.
MONTHLY PERIOD. The calendar months of any year.
OCCUPANCY. The use or possession, or the right to the use or possession of any guest room in a hotel.
PERMANENT RESIDENT. Any guest who, as of a given date, has or shall have occupied or has or shall have established the right of occupancy to any guest room in a hotel for more than 30 continuous days.
PERSON. Any individual, firm, partnership, joint adventure, association, social club, fraternal organization, joint stock company, corporation, cooperative, estate, trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number.
RENT. The consideration charged for the occupancy of a guest room, valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also the amount for which credit is allowed by the lodging provider to the guest, without any deduction therefrom whatsoever.
TAX. The tax on occupants imposed by this subchapter, as provided for by Tex. Tax Code Ch. 351.
(`87 Code, § 22-30) (Ord. 1972-8, passed 8-15-72; Am. Ord. 2008-17, passed 8-5-08)