HOTEL-MOTEL: | Any business including hotels, motels, condominiums, tourists' homes, and any other business which in the regular course of business rents or leases for occupancy temporary overnight lodging to individuals with or without meals, except where residence is maintained continuously under terms of a lease or similar agreement for a period in excess of thirty (30) days. |
IN THE CITY OF STANLEY: | Within the exterior boundaries of the city of Stanley, Custer County, Idaho. |
LIQUOR BY THE DRINK: | The term used in this chapter includes: A. Alcohol: The product of distillation of any fermented liquor, rectified either once or more often, whatever may be the origin thereof, or synthetic ethyl alcohol. B. Spirits: Any beverage which contains alcohol obtained by distillation mixed with drinkable water and other substances in solution, including among other things, brandy, rum, whiskey and gin. C. Wine: Any alcohol beverage obtained by the fermentation of the natural sugar content of fruits (grapes, apples, etc.) or other agricultural products containing sugar (honey, milk, etc.). |
D. Beer: Any alcohol beverage obtained from the fermentation of sugar, barley, hops, malt, yeast, and similar ingredients. E. Other: Any liquid or solid, patented or not, containing alcohol, spirits, or wine and susceptible of being consumed by a human being, for beverage purposes. | |
PERSON: | Includes any individual, firm, co-partnership, joint venture, association, social club, fraternal organization, corporation, estate trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit. |
ROOM OCCUPANCY CHARGE: | The total amount charged for the rental use or temporary occupancy of a room or living unit, valued in money, whether paid in money or otherwise, without any deduction. |
SALE OF LIQUOR BY THE DRINK: | The terms "sale", "retail sale", and "sale at retail" mean sale of liquor by the drink for consumption on the premises, and including any transfer of money, title, exchange, barter, or credit, conditional or otherwise, in any manner or by any means whatsoever as consideration. |
SALES PRICE: | The total amount for which any sale taxable pursuant to this chapter is sold, valued in money, whether paid in money or otherwise, without any deduction. |
SELLER: | Any individual, partnership, corporation, organization or association that engages in sales which are taxable pursuant to Idaho Code section 63-3601 et seq. and including, without limitation, sales of liquor by-the-drink for consumption on the premises, whether by agent, employee or principle. |
TAXPAYER: | Any person subject to or liable for any tax or payment of any tax imposed under this chapter. (Ord. 56D-5, 9-15-2015; amd. Ord. 56D-6, 8-31-2020) |