§ 114.18 DEFINITIONS.

   For the purpose of §§ 114.15 et seq. and 114.40 et seq., the following definitions shall apply unless the context clearly indicates or requires a different meaning.

   CITY MANAGER. The CITY MANAGER, or other designated representative of the CITY MANAGER as the case may be.

   GROSS TAXABLE RENT. The total amount of rent paid for lodging, not including the state gross receipts tax.

   LODGING. The transaction of furnishing rooms or other accommodations by a vendor to a vendee who for a rent, uses, possesses, or has the right to use or possess any room or rooms or other units of accommodations in or at a taxable premises.

   LODGINGS. The room or other accommodations furnished by a vendor to a vendee by the taxable service of LODGINGS.

   OCCUPANCY TAX. The tax on lodging authorized by §§ 114.15 et seq. and 114.40 et seq., the Lodgers’ Tax Ordinance.

   PERSON. A corporation, firm, other body corporate, partnership, association, or individual, includes an executor, administrator, trustee, receiver, or other representative appointed according to law and acting in a representative capacity, but does not include the United States of America, the State of New Mexico, any corporation, department, instrumentality, or agency of the federal government or the state government or any political subdivision of the state.

   RENT. The consideration received by a vendor in money, credits, property, or other consideration valued in money for lodgings subject to an occupancy tax authorized in §§ 114.15 et seq. and 114.40 et seq., the Lodgers’ Tax Ordinance.

   TAXABLE PREMISES. A hotel, apartment, apartment hotel, apartment house, lodge, lodging house, rooming house, motor hotel, guest house, guest ranch, ranch resort, guest resort, mobile home, motor court, auto court, auto camp, trailer court, trailer camp, trailer park, tourist camp, cabin, or other premises used for lodging.

   VENDEE. A natural person to whom lodgings are furnished in the exercise of the taxable service of lodging.

   VENDOR. A person furnishing lodgings in the exercise of the taxable service of lodging.

(1981 Code, § 26-89) (Ord. 597, passed 3-9-1971)