For the purpose of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
CITY. The City of Weirton.
CONSIDERATION PAID or CONSIDERATION. The amount received in money, credits, property or other consideration for or in exchange for the right to occupy a hotel room as herein defined
CONSUMER. A person who pays the consideration for the use or occupancy of a hotel room. CONSUMER shall not be construed to mean the government of the United States of America, its agencies or instrumentalities, or the government of the state or political subdivisions thereof.
CONVENTION AND VISITOR’S BUREAU and VISITOR’S AND CONVENTION BUREAU. A nonstock, nonprofit corporation with a full-time staff working exclusively to promote tourism and to attract conventions, conferences and visitors to the municipality, county or region in which such convention and visitor’s bureau or visitor’s and convention bureau is located or engaged in business within.
CONVENTION CENTER. A convention facility owned by the state, a county, a municipality or other public entity or instrumentality and shall include all facilities, including armories, commercial, office, community service and parking facilities and publicly owned facilities constructed or used for the accommodation and entertainment of tourist and visitors, constructed in conjunction with the convention center and forming reasonable appurtenances thereto.
FINANCE DIRECTOR. The Director of the Finance Department or his or her duly authorized representative.
FISCAL YEAR. The year beginning July 1 and ending June 30 of the next calendar year.
HISTORIC SITE. Any site listed on the United States National Register of Historic Places, or listed by a local historical landmarks commission, established under state law, when such sites are owned by a city, a county or a nonprofit historical association and are open from time to time to accommodate visitors.
HOTEL. Any facility, building or buildings, publicly or privately owned in which the public may, for a consideration, obtain sleeping accommodations. HOTEL includes but is not limited to, boardinghouses, hotels, motels, inns, courts, lodges, cabins and tourist homes. HOTEL shall not be construed to mean any hospital, sanitarium, extended care facility, nursing home or university or college housing unit providing sleeping accommodations for the general nonstudent public for consideration, HOTEL shall, if otherwise applicable, apply to such accommodations for the purposes of this tax.
HOTEL OPERATOR. The person who is the proprietor of a hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, trustee in possession, trustee in bankruptcy, receiver, executor or in any other capacity. Where the hotel operator performs his or her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed a hotel operator for the purpose of this article and shall have the same duties and liabilities as his or her principal. Compliance with the provision of this article by either the principal or the managing agent shall, however, be considered to be compliance by both.
HOTEL ROOM. Any room or suite of rooms or other facility affording sleeping accommodations to the general public and situated within a hotel. HOTEL ROOM shall not be construed to mean a banquet room, meeting room or any other room not primarily used for, or in conjunction with, sleeping accommodations.
NET PROCEEDS. The gross amount of tax collections less the amount of tax lawfully refunded.
PERSON. Any individual, firm, partnership, joint venture, association, syndicate, social club, fraternal organization, joint-stock company, receiver, corporation, guardian, trust; business trust, trustee, committee, estate executor, administrator or any other group or combination acting as a unit.
PROMOTION OF THE ARTS. Activity to promote public appreciation and interest in one or more of the arts. It includes the promotion of music for all types, the dramatic arts, dancing, painting and the creative arts through shows, exhibits, festivals, concerts, musicals and plays.
RECREATIONAL FACILITIES. Any public park, parkway, playground, public recreation center, athletic field, sports arena, stadium, skating rink or arena, golf course, tennis courts and other park and recreation facilities, whether of a like or different nature, that are owned by a county or municipality.
REGION. An area consisting of one or more counties that have agreed by contract to fund a convention and visitor’s bureau to promote those counties.
REGIONAL TRAVEL COUNCIL. A nonstock, nonprofit corporation, with a full-time staff working exclusively to promote tourism and to attract conventions, conferences and visitors to the region of this state served by the regional travel council.
TAX, TAXES or THIS TAX. The hotel occupancy tax authorized by this article.
TAXING AUTHORITY. The City of Weirton, a municipality, levying or imposing the tax authorized by this article.
TAXPAYER. Any person liable for the tax authorized by this article.
(Ord. 1334, passed 1-7-02)