Except where the context otherwise requires, the definitions given in this section govern the construction and are the meaning of the words defined.
(a) "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, the State and its political subdivisions, or any other group or combination acting as a unit.
(b) "Clerk-Treasurer" means the Clerk-Treasurer of the Village of Sheffield or his/her appointed designee.
(c) "Hotel" and "Motel" and Motor Inn" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodations of such guests, whether such rooms are in one or several structures.
(d) "Transient guests" means a natural person who physically occupies a room or rooms for sleeping accommodations for less than thirty consecutive days.
(e) "Vendor" means the person who is the proprietor of the hotel, motel or motor inn, whether in the capacity of owner, lessee, mortgagee in possession, licensee or any other capacity. Where the vendor performs its functions through a managing agent of any type or character, other than an employee, the managing agent shall also be deemed a vendor for the purposes of this chapter and shall have the same duties and liabilities as its principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
(f) "Excise tax" means the tax levied by the Village on transactions by which lodging by a hotel, motel or motor inn is or is to be furnished to transient guests.
(g) "Rent” means 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 the occupant is liable for the occupancy without any deduction therefrom whatsoever.
(Ord. 1717. Passed 6-28-99.)