For purposes of this tax, the following definitions shall apply:
“EXTENDED STAY HOTEL” shall, for the purpose of this chapter, mean a hotel which offers services and facilities designed to appeal to longer-term guests, such as laundry and kitchen facilities, and may quote rates on a weekly or monthly basis.
“GROSS RENTAL RECEIPTS.” The total amount of consideration 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, including, but not limited to, amounts charged for the making, servicing or facilitating reservations.
“HOTEL.” Any public or private space or structure, including but not limited to, any inn, hostelry, tourist home, motel, bed and breakfast, lodging house or motel rooming house offering space for sleeping or overnight accommodations in exchange for rent. Hotel includes the parking lot and other common areas of the hotel. Hotel does not include living accommodations provided at any governmental or nonprofit institution in connection with the functions of that institution.
“PERMANENT RESIDENT.” Any person who occupied or has the right to occupy any room or rooms in a hotel for at least 28 consecutive days.
“PERSON.” Any natural individual, firm, partnership, association, joint stock company, joint adventure, public or private corporation, or a receiver, executor, trustee, guardian or other representative appointed by order of any court.
“ROOM” or “ROOMS.” Any living quarters, sleeping or housekeeping accommodations.
(Ord. 2018-042, passed 7-17-18; Am. Ord. 2022-O-045, passed 8-3-22)