§ 24-82. 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:

County means those unincorporated areas of the county and shall not include incorporated municipalities within the county.

Guestroom means a room occupied, or intended, arranged or designed for occupancy, by one (1) or more occupants.

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

Monthly period means the calendar month in which the tax imposed by this article was collected from the occupants.

Occupancy means the use or possession, or the right to the use or 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 or other agreement, or otherwise.

Operator means any person operating a hotel in the county, including, but not limited to, the owner or proprietor of the premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating the 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 guest room in a hotel for at least ten (10) consecutive days next preceding that date.

Person means an individual, firm, partnership, joint venture, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or other group or combination acting as a unit excepting the United States of America, the state and any political subdivision of either thereof upon which the county is without power to impose the tax herein provided.

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 therefrom.

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

Tax means the tax imposed by this article.

(Code 1976, § 3-2001; Ord. No. 90-15, § 1, 6-12-90)