For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
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. The term CONSUMER does not mean the government of the United States of America, its agencies, or instrumentalities, or the government of the state or political subdivisions thereof.
HOTEL. Any facility, building, or buildings, publicly or privately owned (including a facility located in a state, county, or municipal park), in which the public may, for a consideration, obtain sleeping accommodations. The term includes but is not limited to, boarding houses, hotels, motels, inns, courts, condominiums, lodges, cabins, and tourist homes. The term HOTEL includes state, county, and city parks offering accommodations as herein set forth. The term HOTEL does not mean a hospital, sanitarium, extended care facility, nursing home, or university or college housing unit, or any facility providing fewer than three rooms in private homes, not exceeding a total of ten days in a calendar year, nor any tent, trailer, or camper campsites; provided, that where a university or college housing unit provides sleeping accommodations for the general non-student public for a consideration, the term HOTEL does, if otherwise applicable, apply to those accommodations for the purposes of this tax.
HOTEL OPERATOR. The person who is 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 is a hotel operator for the purposes of this chapter and has the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or the managing agent is, however, 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. The term HOTEL ROOM does not include:
(1) A banquet room, meeting room, or any other room not primarily used for, or in conjunction with, sleeping accommodations;
(2) Sleeping accommodations rented on a month to month basis or other rental arrangement for 30 days or longer at the inception at a boarding house, condominium, cabin, tourist home, apartment, or home; or
(3) Sleeping accommodations rented by a hotel operator to those persons directly employed by the hotel operator for the purposes of performing duties in support of the operation of the hotel or related operations.
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.
STATE PARK. Any state-owned facility which is part of this state’s park and recreation system established pursuant to this code. For purposes of this chapter, any recreational facility otherwise qualifying as a “hotel” and situated within a state park is considered to be solely within the county in which the building or buildings comprising the facility are physically situated, notwithstanding the fact that the state park within which the facility is located may lie within the jurisdiction of more than one county.
TAX, TAXES, or THIS TAX. The hotel occupancy tax authorized by this chapter.
TAXING AUTHORITY. A municipality or county levying or imposing the tax authorized by this chapter.
TAXPAYER. Any person liable for the tax authorized by this chapter.
(Ord. 05-003, passed 6-27-2005; Ord. 16-002, passed 5-23-2016)