As used in this article:
(a) “Consideration paid” or “consideration” means the amount received in money, credits, property or other considerations for or in exchange for the right to occupy a hotel room as herein defined.
(b) “Consumer” means a person who pays the consideration for the use or occupancy of a hotel room. The term “consumer” shall not be construed to mean the government of the United States of America, its agencies or instrumentalities, or the government of the state or political subdivisions thereof.
(c) “Hotel” means any facility, building or buildings, publicly or privately owned in which the public may, for a consideration, obtain sleeping accommodations. The term shall include, but not be limited to, boarding houses, hotels, motels, inns, condominiums, lodges and tourist homes. The term “hotel” shall not be construed to mean any hospital, extended care facility, nursing home or college housing unit, or any facility providing fewer than three rooms in private homes, not exceeding a total of ten days in a calendar year; provided, that where a college housing unit provides sleeping accommodations for the general non-student public for a consideration, the term “hotel” shall, if otherwise applicable, apply to such accommodations for the purposes of this tax.
(d) “Hotel operator” means the person who is proprietor of a hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, trustee in possession, trustee in bankruptcy, receiver, executor or in any other capacity. Where the hotel operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed a hotel operator for the purposes of this article and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this article by either the principal or the managing agent shall, however, be considered to be compliance by both.
(e) “Hotel room” means any room or suite of rooms or other facility affording sleeping accommodations to the general public and situated within a hotel. The term “hotel room” shall not be construed to mean a banquet room, meeting room or any other room not primarily used for, or in conjunction with, sleeping accommodations.
(f) “Person” means any individual, firm, partnership, association, social club, fraternal organization, receiver, corporation, guardian, trustee, committee, estate, executor, administrator or any other group or combination acting as a unit.
(g) “Tax”, “taxes” or “this tax” means the hotel occupancy tax authorized by this article.
(h) “Taxing authority” means a municipality levying or imposing the tax authorized by this article.
(i) “Taxpayer” means any person liable for the tax authorized by this article.
(Ord. passed 2-21-2006)