For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACCRUAL ACCOUNTING. The operator enters the rent due from a transient on his or her records when the rent is earned whether or not it is paid.
CASH ACCOUNTING. The operator does not enter the rent due from a transient on his or her records until rent is paid.
COMMON COUNCIL. The Common Council of the City of Sublimity, Oregon.
HOTEL. Any structure, or any portion of any structure which is occupied or intended or designed for transient occupancy for 27 days or less, for dwelling, lodging, or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, space in mobile home or trailer parks, or similar structure or portions thereof so occupied, provided such occupancy is for 27 days or less.
OCCUPANCY. The use or possession, or the right to the use or possession for lodging or sleeping purposes of any room or rooms in a hotel, or space in a mobile home or trailer park or portion thereof.
OPERATOR. The person who is proprietor of the hotel in any capacity. Whether the OPERATOR performs his or her functions through 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 subchapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this subchapter by either the principal or the managing agent shall be considered to be compliance by both.
PERSON. Any individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
RENT. The consideration charged, whether or not received by the operator, for the occupancy of space in a hotel valued in money, goods, labor, credits, property, or other consideration valued in money, without any deduction.
RENT PACKAGE PLAN. The consideration charged for both food and rent where a single rate is made for the total of both. The amount applicable to rent for determination of transient room tax under this subchapter shall be the same charge made for rent when consideration is not a part of a package plan.
TAX. Either the tax payable by the transient, or the aggregate amount of taxes due from an operator during the period for which he or she is required to report his or her collections.
TRANSIENT. Any individual who exercises occupancy or is entitled to occupancy in a hotel for a period of 27 consecutive calendar days or less, counting portions of calendar days as full days. The day a transient checks out of the hotel shall not be included in determining the 27-day period if the transient is not charged rent for that day by the operator.
(1) Any such individual so occupying space in a hotel shall be deemed to be a TRANSIENT until the period of 27 days has expired unless there is an agreement tin writing between the operator and the occupant providing for a longer period of occupancy.
(2) In determining whether a person is a TRANSIENT, uninterrupted periods of time extending both prior and subsequent to the effective date of this subchapter may be considered. A person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a TRANSIENT.
(Ord. 378, passed 10-10-1994)