For the purpose of this title the following definitions shall apply unless the context clearly indicates or requires a different meaning. The singular shall include the plural, and the masculine shall include the feminine and the neuter.
(a) "Board of Review" means the Board of Review created by and constituted as provided in Section 181.13.
(b) "Hotel" means every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered for consideration to guests, in which five (5) or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(c) "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
(d) "Occupancy" means the use or possession, or the right to the use or possession of any room or rooms or space or portion thereof, in any hotel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of such room or suite of rooms for dwelling, lodging, or sleeping purposes.
(e) "Rent" means the consideration received 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, and also any amount for which the transient guest is liable for the occupancy without any deduction therefrom whatsoever.
(f) "Tax Commissioner" means the Commissioner of Taxation and shall be the same person as designated Commissioner of Taxation under Chapter 181.
(g) "Transient Guest" means a person or persons occupying a room or rooms for sleeping accommodations for less than thirty (30) consecutive days.
(h) "Vendor" means the person who is the proprietor of the hotel, whether in the capacity of owner, lessee, mortgagee, in possession, licensee or any other capacity, and who furnishes the lodging. Where the vendor performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed a vendor for the purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
(Ord. 106-11. Passed 12-19-05.)