As used in this chapter:
(a) “Hotel” means without limitation every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which six or more rooms are used for the accommodation of guests, whether the rooms are in one or several structures.
(b) “Transient guests” means a natural person or persons who physically occupy a room or rooms for sleeping accommodations for less than 180 consecutive days.
(c) “Person” means an individual, receiver, assignee, trustee in bankruptcy, estate, firm, partnership, association, joint stock company, joint venture, club, society, sole proprietorship, or corporation, and any combination thereof.
(d) “Excise tax” means the tax imposed by the Municipality on transactions by which lodgings shall be furnished to transient guests.
(Ord. 2003-12. Passed 7-3-03.)