§ 20-119. Definitions.

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

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

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

Manager means the city manager or his designee.

Motel means any structure or any portion of a structure, including any motel, lodginghouse, roominghouse, dormitory, hotel, motor hotel, auto court, inn, bed and breakfast inn, public club, or private club, containing guest rooms and which is occupied, or is intended or designed for occupancy by guests, whether rent is paid in money, goods, labor, or otherwise. The term "motel" does not include any jail, hospital, asylum, sanitarium, orphanage, prison, detention center, or other building in which human beings are housed and detained either involuntary or under legal restraint.

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

Occupant or guest means any person who, for a consideration, uses, possesses, or has the right to use or possess access, license to use, or other agreement, or otherwise.

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

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 whatsoever.

Return means any return filed or required to be filed as herein provided.

Tax means the tax imposed by this division.

(Code 2004, § 36.70; Ord. No. 403, 12-17-2007)