7-701.   Definitions.
As used in this chapter:
   (1)   "Consideration" means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without and deduction therefrom whatsoever;
   (2)   "Hotel" means any structure or space, or any portion thereof, that is occupied or intended or designed for occupancy by transients for dwelling, lodging, or sleeping purposes, and includes privately, publicly, or government-owned hotels, inns, tourist camps, tourist courts, tourist cabins, motels, short-term rental units, primitive and recreational vehicle campsites and campgrounds, or any place in which rooms, lodgings, or accommodations are furnished to transients for consideration;
   (3)   "Occupancy" means the use or possession, or the right to use or possession, of any room lodgings or accommodations in any hotel;
   (4)   "Operator" means the person operating the hotel, whether as owner, lessee or otherwise;
   (5)   "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit;
   (6)   "Tourism" means attracting nonresidents to visit a particular municipality and encouraging those nonresidents to spend money in the municipality, which includes travel related to both leisure and business activities;
   (7)   "Tourism development" means the acquisition and construction of, and financing and retirement of debt for, facilities related to tourism; and
   (8)   "Transient" means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings, or accommodations in a hotel for a period of less than thirty (30) continuous days.