The following examples are published to illustrate, for the benefit of the public, the application of the tax in the specific situations:
(a) If a person engages or reserves and pays for, motel/hotel room(s) for thirty (30) consecutive days or more for specified guest(s), the tax does not apply notwithstanding that such guest(s) may, in fact, occupy the room(s) for less than thirty (30) consecutive days.
(b) If in example (a) the room(s) are vacated in less than thirty (30) days, the tax applies.
(c) If a person engages or reserves motel/hotel room(s) for less than thirty (30) days for specified guest(s) and during or at the end of the engagement or reservation period extends the engagement of room(s), whether the same or different room(s), for thirty (30) days or more, without interruption of occupancy or the right to occupancy, the tax does not apply.
(d) If a person engages or reserves motel/hotel room(s) for more than thirty (30) days for guest(s) who may not, in fact, have the right to occupy the room(s) for thirty (30) or more consecutive days, the tax applies.
(e) If a guest occupies one room for less than thirty (30) days both for lodging and business purposes, the tax applies.
(f) If, in example (e), such a guest occupies a suite of, or two (2) or more connecting rooms, the tax applies to the suite or all of the connecting rooms unless each connecting room, or separate room comprising the suite, is regularly assigned a rate for lodging and rented for separate lodging, in which case the tax applies only to the rent for the rooms so occupied for lodging, not to those occupied for other purposes.
(g) If lodging is provided without any compensation therefor and for whatever reason, and without any compensating change whatsoever in the regular rates of all other lodgings in the motel/hotel, the tax does not apply to such complimentary lodging.
(h) Vouchers contained in voucher books, thrift books and coupon books, which entitle the purchaser of the books to trade at different retail establishments shall be treated as money when applied to pay for lodging and the tax shall attach to all rents paid by the use of such vouchers, using as a tax basis the money value of the coupon or voucher.
(i) If lodgings are rented one (1) or more times in any twenty-hour period to different guest(s) or consumer(s), the tax applies to each rental.
(Ord. 1999-27. Passed 3-22-99.)