For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CONSIDERATION. The cost of the room, sleeping space, bed or other facility in such hotel and services rendered to the occupant of such room not related to the cleaning and readying of such room, sleeping space, bed or other facility for occupancy.
HOTEL. Any building or buildings, trailer or other facility in which the public may, for consideration, obtain sleeping accommodations. The term HOTEL shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming houses or other buildings where rooms are furnished for consideration. The term HOTEL shall not include hospitals, group homes for individuals with disabilities or nursing homes.
HOT. The hotel occupancy tax imposed and implemented by way of this chapter and by Chapter 351 of the Texas Tax Code.
OCCUPANCY. The use or possession, or the right to use or possess, of any room, sleeping space, bed or other facility in a hotel for any purpose.
OCCUPANT. Anyone who, for consideration, uses, possesses, or has a right to use or possess any room, sleeping space, bed or other facility in a hotel under any lease, concession, permit, right of access, license, contract or agreement.
PERMANENT RESIDENT. Any occupant who has or shall have the right to occupancy of any room, sleeping space or other facility in a hotel for at least 30 consecutive days.
PERSON. Any individual, company, corporation or association owning, operating, managing or controlling any hotel.
QUARTERLY PERIOD. The regular calendar quarters of the year used by the Internal Revenue Service (IRS) for the quarterly payment of estimated income taxes.
(Ord. 2020-04, passed 6-18-2020)