CHAPTER 23. TAXATION.*
Article III. Transient Occupancy Tax.
Sec. 23.48. Definitions.
For the purposes of this article the following words and phrases shall
have the meanings respectively ascribed to them by this section:
Calendar
quarter. A period of three consecutive calendar months commencing on the
first day of each January, April, July and October.
Hotel. Any
structure or any portion of any structure which is occupied or intended or
designed for occupancy by transients for dwelling, lodging or sleeping purposes,
and includes any hotel, inn, tourist home or house, motel, studio hotel,
bachelor hotel, lodginghouse, rooming house, apartment house, dormitory, public
or private club, mobile home or house trailer at a fixed location, or other
similar structure or portion thereof.
Occupancy. The use or
possession or the right to the use or possession of any room or rooms or portion
thereof in any hotel for dwelling, lodging or sleeping
purposes.
Operator. The person who is proprietor of the hotel,
whether in the capacity of owner, lessee, sublessee, mortgagee in possession,
licensee or any other capacity. Where the operator performs his functions
through a managing agent of any type or character other than an employee, the
managing agent shall also be deemed an operator for the purposes of this article
and shall have the same duties and liabilities as his principal. Compliance with
the provisions of this article by either the principal or the managing agent
shall, however, be considered to be compliance by both.
Person. Any
individual, firm, partnership, joint venture, association, social club,
fraternal organization, joint stock company, corporation, estate, trust,
business trust, receivers, trustee, syndicate or any other group or combination
acting as a unit.
Rent. The consideration charged, whether or not
received, for the occupancy of space in a hotel valued in money, whether to be
received in money, goods, labor or otherwise, including all receipts, cash,
credits and property and services of any kind or nature without any deduction
therefrom whatsoever.
Tax administrator. The city
clerk.
Transient. Any person who exercises occupancy or is entitled
to occupancy by reason of concession, permit, right of access, license or other
agreement for a period of thirty consecutive calendar days or less, counting
portions of calendar days as full days. Any such person so occupying space in a
hotel shall be deemed to be a transient until the period of thirty days has
expired, unless there is an agreement in writing between the operator and the
occupant providing for a longer period of occupancy. In determining whether a
person is a transient, uninterrupted periods of time extending both prior and
subsequent to the effective date of this article may be considered. (Ord. No.
669, § 2.)
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