For the purpose of this Chapter, the following terms, phrases, words and their derivations shall have the meanings given herein. When not inconsistent with the context, words used in the present tense include the future, words in the plural number include the singular number, and words in the singular number include the plural number. The word "shall" is always mandatory and not merely directory:
   (a)   Hotel or Motel. A building or group of buildings in which the public may obtain accommodations for a consideration, including, without limitation, such establishments as inns, motels, tourist homes, tourist houses or courts, bed and breakfast establishments, lodging houses, rooming houses, summer camps, apartment hotels, resort lodges and cabins and any other building or group of buildings in which accommodations are available to the public, except accommodations rented for a continuous period of more than one (1) month and accommodations furnished by any hospital, sanitoriums or nursing homes or by corporations or associations organized and operated exclusively for religious, charitable or educational purposes provided that no part of the net earnings of such corporations and associations inures to the benefit of any private shareholder or individual.
   (b)   Gross Receipts. Has the meaning as defined in Sec. 77.51(11)(a), (b) and (c), Wis. Stats., insofar as applicable. Any federal or state tax exempt transactions shall not be included in the definition of gross receipts.
   (c)   Transient. Any person residing for a continuous period of less than one (1) month in a hotel, motel or other furnished accommodations available to the public.