For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CONSIDERATION PAID or CONSIDERATION. The amount received in money, credits, property or other consideration for or in exchange for the right to occupy a hotel room.
CONSUMER. A person who pays the consideration for the use or occupancy of a hotel room. The term shall not be construed to mean the government of the United States, its agencies or instrumentalities, or the government of the state or any political subdivision of the state.
CONVENTION AND VISITOR’S BUREAU. The Nitro Convention and Visitor’s Bureau, which shall be nonstock, nonprofit corporation with a full-time staff working exclusively to promote tourism and to attract conventions, conferences and visitors to the city.
CONVENTION CENTER. A convention facility owned by the city or other public entity or instrumentality and shall include all facilities, including armories, commercial, office, community service and parking facilities and publicly owned facilities constructed or used for the accommodation and entertainment of tourist and visitors, constructed in conjunction with the CONVENTION CENTER and forming reasonable appurtenances to the CONVENTION CENTER.
FISCAL YEAR. The year beginning July 1 and ending June 30 of the next calendar year.
HISTORIC SITES. Any site listed on the United States National Register of Historic Places, or listed by a local historical landmarks commission, established under state law, when such sites are owned by a city, a county or a nonprofit historical association and are open, from time to time, to accommodate visitors.
HOTEL. Any facility or building, publicly or privately owned (including a facility located in a state, county or municipal park), in which the public may, for a consideration, obtain sleeping accommodations. The term shall include, but is not limited to, boarding houses, hotels, motels, inns, courts, lodges, cabins and tourist homes. The term shall include state, county and city parks offering accommodations as set forth in this subchapter. The term shall not be construed to mean any hospital, sanitarium, extended care facility, nursing home, university or college housing unit, or any facility providing fewer than three hotel rooms, or any tent, trailer or camper campsites; however, where a university or college housing unit provides sleeping accommodations for the general nonstudent public for a consideration, the term shall, if otherwise applicable, apply to such accommodations for the purposes of this tax.
HOTEL OPERATOR. The person who is proprietor of a hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, trustee in possession, trustee in bankruptcy, receiver, executor or in any other capacity. Where the HOTEL OPERATOR performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed a HOTEL OPERATOR for the purposes of this subchapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this subchapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
HOTEL ROOM. Any room or suite of rooms or other facility affording sleeping accommodations to the general public and situated within a hotel. The term shall not be construed to mean a banquet room, meeting room or any other room not primarily used for or in conjunction with sleeping accommodations.
NET PROCEEDS. The gross amount of tax collection less the amount of tax lawfully refunded.
PROMOTION OF THE ARTS. Activity to promote public appreciation and interest in one or more of the arts, it includes the promotion of music of all types, the dramatic arts, dancing, painting and the creative arts through shows, exhibits, festivals, concerts, musicals and plays.
RECREATIONAL FACILITIES. Includes any public park, parkway, playground, public recreation center, athletic field, sports arena, stadium, skating rink or arena, golf course, tennis courts and other park and recreational facilities, whether of a like or different nature, that are owned by the city.
TAX, TAXES or THIS TAX. The hotel occupancy tax authorized by this subchapter.
TAXING AUTHORITY. The City of Nitro.
TAXPAYER. Any person liable for the tax authorized by this subchapter.
(Ord. 08-, passed 11-3-2008)