§ 30.42 DEFINITIONS.
   For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
   CAPITAL IMPROVEMENT. Public structures or fixtures which are designed for and are determined to facilitate tourism promotion and tourism development. Such improvements may include, but are not limited to, signs, lighting, sidewalk improvements, banners, flower programs, park development, farmer’s market physical improvements, and landscaping, together with other public infrastructure, but shall not include contribution toward or redevelopment of any lodging facility.
   COMMISSION. As set forth in Wis. Stat. § 66.0615(1)(a).
   GROSS RECEIPTS. The meaning as defined in Wis. Stat. § 77.51(4)(a), (b) and (c), insofar as applicable. Any federal and state tax exempt transactions shall not be included in the definition of GROSS RECEIPTS.
   HOTEL or MOTEL. A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, lodging houses, summer camps, apartment hotels, resort lodges, campgrounds, cabins, and any other building or group of buildings in which the accommodations are available to the public, except accommodations rented for a continuous period of more than one month and accommodations furnished by any hospital, sanatoriums, or nursing homes, rooming houses, or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes; provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.
   TOURISM ENTITY. The definition set forth in Wis. Stat. § 66.0615(1)(f).
   TOURISM PROMOTION AND TOURISM DEVELOPMENT. As set forth at Wis. Stat. § 66.0615(1)(fm).
   TRANSIENT. Any individual residing for a continuous period of less than one month in a motel, hotel or other furnished accommodations available to the public.
   TREASURER. The Village Treasurer.
(Res. 2022-215, passed 2-15-2022)