For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
COMMISSIONER. The Commissioner of the Revenue of the County of Northampton, Virginia.
HOTEL. Includes but is not limited to any public or private hotel, inn, apartment hotel, hostelry, tourist home or house, motel, rooming house or other lodging place within the county offering lodging for compensation to any transient as hereafter defined.
LODGING. Includes but is not limited to any space or room furnished any transient.
LODGING RENTAL. The total charge, exclusive of any tax imposed on such charge, made by any hotel for lodging furnished any transient. If the charge made by any hotel to a transient includes any charge for services or accommodations in addition to that of lodging, and/or use of space, then such portion of the total charge as represents only lodging and/or space rental shall be distinctly set out and billed to such transient by such hotel as a separate item.
PERSON. Includes but is not limited to any individual, firm, partnership, association, corporation, person acting in a representative capacity, or any group of individuals acting as a unit.
PRE-PAYMENT. The payment of the full cost of the rental of lodging subject to this subchapter, including all taxes and fees of every kind imposed by laws on each and every transient.
TRANSIENT. The same individual or same group of individuals who, for a period of not more than 29 consecutive days, either at his own expense or at the expense of another, obtains lodging or use of space in any hotel or travel campground for which lodging or use of space a charge is made.
TRAVEL CAMPGROUND. Any area, site, lot, field or tract of land offering spaces for recreational vehicles or campsites for transient dwelling purposes or temporary dwelling during travel, recreational or vacation uses.
(Ord. passed 6-10-1985; Am. Ord. passed 6-19-2007; Am. Ord. passed 8-13-2007; Am. Ord. passed 1-10-2012)