§ 14-127. Definitions.

The following words, terms, and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearing indicates a different meaning:

Guestroom means a room occupied, or intended, arranged, or designed for occupancy by one or more occupants.

Hotel means any structure or portion of a structure, including any lodginghouse, roominghouse, dormitory, Turkish bath, bachelor hotel, studio hotel, motel, auto court, inn, public club, or private club containing guestrooms and which is occupied, or intended or designed for occupancy, by guests, whether rent is paid in money, goods, labor, or otherwise.

Monthly period means the calendar month in any year.

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

Occupant means any person who, for a consideration, uses, possesses, or has the right to use or possess any room in a hotel under any lease, concession, permit, right of access, license to use, other agreement, or otherwise. However, the term "occupant" shall not include state or local government officials or employees when traveling on official business and who occupy rooms in any hotel for a period of one or more days.

Operator means any person operating a hotel within the city, including, but not limited to, the owner or proprietor of such hotel, any lessee, sublessee, lender in possession, licensee, or any other person otherwise operating such hotel.

Permanent resident means any occupant as of a given date who has or shall have occupied or has or shall have the right of occupancy of any guestroom in a hotel for a least ten consecutive days next preceding such date.

Person means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, nonprofit corporation, limited liability company, cooperative nonprofit membership, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number, excepting the United States of America, the state, and any political subdivision of either thereof, upon which the city is without power to impose the tax provided for in this article.

Rent means the consideration received for occupancy valued in money, whether received money or otherwise, including all receipts, cash, credit, and property or services of any kind or nature, and also the amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever.

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

Tax means the tax imposed by this article.

(Ord. of 12-21-1999, § I(22-300))