For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOOKS AND RECORDS. All data maintained by the operator, including data on paper, microfilm, microfiche, computer database or any type of machine-sensible compilation.
CITY. The City of Oak Forest.
HOTEL ACCOMMODATIONS. A room or rooms in any building or structure located in the city and kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment hotel, lodging house, bed and breakfast, dormitory or place where lodging or lodging and food, sleeping, rooming, conference or exhibit accommodations are offered for a consideration to guests for lease or rent, in which ten or more such accommodations are used or maintained by guests, lodgers or roomers. The term HOTEL ACCOMMODATIONS does not include any room or rooms in the lodging facility which a person occupies, or has the right to occupy, for a period longer than 21 continuous days. Accordingly, accommodations within the buildings or structures which are leased to the same occupant for a period of more than 21 consecutive days shall be exempt from the tax provisions of this subchapter.
OPERATOR. Any person conducting the operation of a hotel accommodation or receiving consideration for the rental or lease of a hotel accommodation, including, but not limited to, the owner or manager of a hotel accommodation.
PERMANENT RESIDENT. Any person who occupies or has the right to occupy any room or rooms, regardless of whether or not it is the same room or rooms, in a hotel accommodation for at least 21 consecutive days.
PERSON. Any natural PERSON, receiver, administrator, executor, conservator, assignee, trust in perpetuity, trust estate, firm, partnership, joint venture, club, company, business trust, domestic or foreign corporation, association, syndicate, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, for profit, nonprofit or otherwise. Whenever the term PERSON is used in any clause prescribing and imposing a penalty, the term as applied to corporations shall include the officers thereof, and as applied to any other entity, the owners or part-owners thereof.
TREASURER. The Treasurer of the City of Oak Forest.
(2000 Code, § 3.32.020) (Ord. 2006-12-0075O, passed 12-12-2006)