Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-116 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:

    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 means any structure or any portion of a structure, including any lodginghouse,  roominghouse, dormitory, turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto court,  inn, bed and breakfast accommodation, 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. It does not include any jail, hospital, asylum, sanitarium,  orphanage, prison, detention, or other buildings in which human beings are housed and detained under legal restraint.

    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 city, including but not limited to the owner or proprietor of such premises, lessee, sub-lessee, lender in possession, licensee or any other person otherwise operating such hotel.

    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, 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 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 whatsoever.

(Code 1958,  14-63)

    Cross reference--Definitions and rules of construction generally,   1-2.