§ 10-41. 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 clearly indicates a different meaning:

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

Guest room means a room occupied, or intended, arranged, or designed for occupancy, by one (1) or more occupants for the purpose of living quarters or residential use.

Hotel or motel means any structure or any portion of a structure, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, motor hotel, auto court, inn, public club, or private club, containing guest rooms and occupied, or intended or designed for occupancy, by guests, whether rent is paid in money, goods, labor, or otherwise. The terms do not include any jail, hospital, asylum, sanitarium, orphanage, prison or detention or other buildings in which human beings are housed and detained under legal restraint.

Monthly period means a calendar month.

Occupancy means the use or possession, or the right to the use or possession, of any room, space, or apartment in a hotel, motel, or travel trailer park, and 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 travel trailer space.

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

Operator means any person operating a hotel, motel or travel trailer park in the city, including, but not limited to, the owner, proprietor, lessee, sub lessee, lender in possession, licensee, or any other person otherwise operating such hotel or travel trailer park.

Permanent resident means any occupant who occupies any guest room in a hotel or motel or a travel trailer space for not less than thirty (30) continuous days next preceding such date.

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, 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 in money or otherwise, including all receipts, cash, credits, 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 there from whatsoever.

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

Tax means the tax imposed by this article.

Travel trailer means any moveable vehicle or structure, including trailers, campers, vans, buses, motor homes, and other recreation vehicles.

Travel trailer park means a facility providing space for the parking of trailers, campers, vans, buses, or motor homes.

(Code 1976, § 5-2013(b); Ord. No. 17-09, 3-5-09)

Cross reference

Definitions and rules of construction generally, § 1-2.