As used in this chapter, certain terms and words are defined as follows:
(a) "Excise tax" means the tax imposed by the Village on transactions by which hotel lodgings shall be furnished to transient guests.
(b) "Hotel" means an establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or more structures.
(c) "Person" means an individual, receiver, assignee, trustee in bankruptcy, estate, firm, partnership, association, joint stock company, joint venture, club, society, corporation, the State and its political subdivisions and any combination of individuals.
(Ord. 1979-61. Passed 2-13-80.)
(d) “Transient Guest” means a person who meets the definition of transient under Sections 1140.05(21) and (25) of the Orange Village Planning and Zoning Code.
(Ord. 2004-28. Passed 10-13-04.)