For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
(a) EXCISE TAX. The tax made by the city on transactions by which lodging by a hotel is furnished to transient guests.
(b) HOTEL. Every establishment, including motels, where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(c) PERSON. Includes individuals, firms, partnerships, corporations or any combination of individuals of any form.
(d) TRANSIENT GUESTS. Persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
(Ord. 1975-128, passed 10-6-1975)