§ 10-154. Definitions.

As used in this article, the following words, terms and phrases shall have the meanings ascribed to them in this section, except when the context clearly indicates a contrary meaning.

Due date means the 20th day after the close of the monthly period for which the tax is to be computed.

Guestroom means a room occupied, or intended, arranged or designed for occupancy by one or more occupants for the purpose of living quarters or residential use.

Hotel-motel means:

(1)

Any structure or any portion of structure, including any lodginghouse, studio, hotel, motel, motor hotel, auto court, inn, public club, lodge, tourist camp, tourist cabin or private club containing guestrooms and which is occupied; or

(2)

Any other place in which rooms, lodgings or accommodations are regularly furnished for value.

Occupancy means the use or possession, or the right to the use or possession, of any room or apartment in a hotel or motel, 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 apartment.

Occupant means any person who, for a consideration, uses, possesses, or has the right to use or possess, any room in a hotel or motel under any lease, concession, permit, right of access, license, agreement or otherwise.

Operator means any person operating a hotel-motel in the city including, but not limited to:

(1)

The owner or proprietor of the premises;

(2)

Lessee;

(3)

Sublessee;

(4)

Lender in possession;

(5)

Licensee; or

(6)

Any other person otherwise operating the hotel-motel.

Permanent resident means any occupant who as of a given date shall have occupied, or has or shall have the right of occupancy, of any guestroom in a hotel-motel for more than ten consecutive days.

Person.

(1)

The term "person" means an individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, nonprofit corporation or cooperative nonprofit membership, estate, trust, business trust receiver, trustee, syndicate, business entity, or any other group or combination acting as a unit, to include the plural as well as the singular number.

(2)

The term "person" does not include the federal or state government or any political subdivision thereof the taxing of which is beyond city authority.

Rent means:

(1)

The considerations or value received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature; and

(2)

The amount allowed for credit by the operator to the occupant, without any deduction therefrom.

Return means any return filed or required to be filed as provided in this article.

Seminar or training group means any group, association, party, class, family, business, school, religious group or other aggregation of room occupants where each of the following criteria is present:

(1)

The group size is equal to or greater than eight individuals;

(2)

The length of stay is equal to or greater than two days;

(3)

The rooms and meeting rooms are furnished as a single contract price, either on a group basis or a per-individual basis; and

(4)

The purpose of the contract for accommodations and meeting rooms is to bring the aggregation of individuals together for a business purpose of training, meeting, convening or other business purpose.

(Code 1989, § 11-50; Ord. of 10-12-1992)