For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
LODGING. Hotel rooms, motel rooms, lodging rooms, motor hotel rooms, bed and breakfast rooms, guesthouse rooms, guest ranch rooms, mobile homes, cabins or other similar accommodations that are rented to persons for a period of less than one month or 30 consecutive days, but shall not include rentals under a written agreement for occupancy for a period of at least one month or 30 days.
PERSON. An individual, partnership, firm, joint enterprise, limited liability company, corporation, estate or trust, or any group or combination acting as a unit, but shall not include the United States, the state and any political subdivision thereof.
SALE. The furnishing for consideration by any person of lodging within the town.
TAX. The tax payable by the vendor or the aggregate amount of taxes due from vendor during the period for which the vendor is required to pay the occupation tax on the provision of lodging under this subchapter.
TAXPAYER. The vendor obligated to pay the tax under the terms of this subchapter.
VENDOR. A person furnishing lodging for consideration within the town.
(Ord. 09-2017, passed 7-26-2017)