For purposes of this chapter the following words and phrases shall have the following meanings ascribed to them respectively.
(B) CLERK-TREASURER. The clerk of the city who has the final authority for administering the transient occupancy tax.
(C) HOTEL. 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 5 or more rooms are used for the accommodation of such guests, whether the rooms are in one or several structures. The term shall include a motel if the establishment meets the definition of hotel as contained in this division.
(D) OCCUPANCY. The use or possession, or the right to the use or possession of any room or rooms or space or portion thereof, in any hotel for dwelling, lodging, or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample, or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of the room or suite of rooms for dwelling, lodging, or sleeping purposes.
(E) OPERATOR. The person who is proprietor of the hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, or any other capacity. Where the OPERATOR performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an OPERATOR for the purposes of this chapter and shall have the same duties and liabilities as his 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) PERSON. Any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
(G) 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 the occupant is liable for the occupancy without any deduction therefrom whatsoever.
(H) TAX COMMISSIONER. The tax commissioner of the city as agent for the clerk-treasurer in administering the transient occupancy tax.
(I) TRANSIENT GUEST. Persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
(Ord. 24-1978, passed 6-21-78)