For the purpose of this chapter the following definitions shall apply unless the context clearly indicates or requires a different meaning.
HOTEL. Any building or buildings maintained, advertised, and held out to the public to be a place where lodging is offered for consideration to travelers and guests. The term includes inns, motels, tourist homes or courts, lodging houses, and rooming houses.
OPERATOR. Any person who operates or owns a hotel.
OCCUPANCY. The use or possession, or the right to the use or possession, of any room or rooms in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room or rooms.
ROOM or ROOMS. Any living quarters, sleeping, or housekeeping accommodations.
RENT. The consideration received for occupancy, valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature.
('79 Code, § 1206(1))