For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL AND MOTEL. Any hotel, motel, inn, public lodging house, rooming house or tourist court or any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals, except the gross receipts from renting of sleeping rooms in dormitories and in memorial unions of all state universities and colleges.
RENT AND RENTING. Any kind of direct or indirect charge for any room, apartment or sleeping quarter in a hotel or motel, as defined above.
(1999 Code, § 9.01)