(a)   "Lodging accommodations" means a room or rooms in any building or structure kept, used or maintained as or advertised or held out to the public to be an inn, motel, hotel, apartment hotel, lodging house, dormitory or place, where sleeping, rooming, office, conference or exhibition accommodations are furnished for lease or rent, whether with or without meals.  "Lodging accommodations" does not include an accommodation which a person occupies, or has the right to occupy, as his domicile and permanent residence.
   (b)   "Transactions" means the rental or leasing of any lodging accommodations in the City.
(Ord. 940201-11.  Passed 2-1-94.)