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The term "operator" means:
(a) Any person conducting or controlling a business subject to the tax on transient occupancy of hotel rooms;
(b) Any person conducting or controlling a business subject to the tax on occupancy of parking space in parking stations in the City, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise conducting or controlling such business;
(c) Any person conducting or controlling a business subject to the stadium operator occupancy tax in the City;
(d) Any service supplier required to collect the utility users tax under Article 10; or
(e) Any service supplier required to collect the access line tax under Article 10B.
(Added as Sec. 6.2-10 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004; amended by Ord. 291-10, File No. 101099, App. 11/18/2010)
(Added by Ord. 26-04, File No. 031990, App. 2/19/2004; repealed by Ord. 152-21, File No. 210828, App. 9/29/2021, Eff. 10/30/2021)
The term "person" means any individual, firm, company, partnership, limited liability partnership, joint venture, association, proprietorship, social club, fraternal organization, joint stock company, domestic or foreign corporation, limited liability company, estate, trust, business trust, receiver, trustee, trustee in bankruptcy, administrator, executor, assignee, syndicate, or any other group or combination acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.
(Added as Sec. 6.2-2 by Ord. 18-98, App. 1/16/98; renumbered and amended by Ord. 26-04, File No. 031990, App. 2/19/2004)
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