3.154.030   Definitions.
   The following definitions apply in this chapter:
   "Bonds" means any bonds, notes, loans, interim certificates, debentures, installment-purchase agreements, leases, or other obligations that are issued or incurred under this chapter and are payable from revenues and other funds pledged under the issuing instrument as described in the issuing instrument.
   "Capital-improvement costs" means all costs and expenses the city pays or incurs for the purposes authorized in section 3.28.180.
   "City treasurer" means the city treasurer or his or her designee.
   "Include" and its variants are terms of enlargement rather than of limitation, so that "includes" means "includes but not limited to," and "including" means "including but not limited to."
   "Issuing instrument" means the resolution of the city council adopted under this chapter and any indenture, trust agreement, loan agreement, lease, installment-purchase agreement, revolving-credit agreement, credit or liquidity agreement, or other instrument or agreement under which the city issues or incurs bonds.
   "Revenues" means either or both of the following:
      1.   All or any portion of the TOT to the extent pledged to secure the payment of bonds under an issuing instrument.
      2.   At the city's discretion, penalties and interest imposed under section 3.28.110 for TOT delinquencies to the extent pledged to secure the payment of bonds under an issuing instrument.
   "TOT" means the transient-occupancy taxes imposed under either or both of the following:
      1.   Sections 3.28.030 and 3.28.040, other than taxes imposed under section 3.28.040 and used to fund the Sacramento Convention and Visitors Bureau (also known as Visit Sacramento) in accordance with that section.
      2.   Any future amendments to chapter 3.28 providing for the levy of additional transient-occupancy taxes that are available for capital-improvement costs. (Ord. 2018-0041 § 2)