7-2-1: DEFINITIONS:
   For the purpose of this chapter, the following terms shall have the meanings ascribed to them in this section:
   HOTEL OR MOTEL: Any building or buildings, structures, trailer, other facility in which the public may, for consideration, obtain sleeping accommodations in which three (3) or more rooms are used for the accommodation of transient guests whether such rooms are in one or several structures and RV spaces. The term shall include hotels, apartment hotels, motels, tourist homes, houses or courts, lodging houses, bed and breakfast inns, rooming houses, trailer houses, trailer motels, apartments and sleeping rooms not occupied by "permanent residents", RV spaces and all other facilities where rooms or sleeping accommodations or spaces are furnished for consideration. The term shall not include hospitals, sanitariums, nursing homes, university dormitories or other educational or charitable institutions.
   OCCUPANCY: The use or possession of, or the right to use or possess, any room or rooms in a hotel, or the right to the use or possession of the furnishings, or to the services and accommodations accompanying the use and possession of the room or rooms.
   OCCUPANT: A person who, for a consideration, uses, possesses, or has the right to use or possess any room or rooms in a hotel under any lease, concession, permit, right of access, license to use, or other agreement.
   OPERATOR: Any person operating a hotel in the city, including, but not limited to, the owner, proprietor, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such hotel.
   RENT: The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever.
   RETURN: Any return filed or required to be filed as herein provided.
   ROOM: Any room or rooms of any kind in any part or portion of a hotel which is available for or let out for use or possessed for any purpose other than a place of assembly. As used herein, "place of assembly" means a room or space which is not capable of being occupied for lodging purposes and which is used for educational, recreational or amusement purposes and shall include: dance halls; cabarets; nightclubs; restaurants; any room, space for public or private banquets, feasts, socials, or card parties, or weddings; lodge and meeting halls or rooms; skating rinks; gymnasiums; swimming pools; billiards, bowling, table tennis rooms; halls or rooms used for public or private catering purposes; funeral parlors; markets; recreational rooms; concert halls; broadcasting studios; and all other places of similar types of occupancy.
   SURCHARGE: The surcharge levied pursuant to this chapter.
   TREASURER: The treasurer of the city of Seminole. (2000 Code § 7-704)