§ 22-81. 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:

Consideration shall mean the cost of the room in such hotel only if the room is one ordinarily used for sleeping and shall not include the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.

Hotel shall mean any building or buildings in which the public may, for a consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses, courts, lodging houses, inns, rooming houses or other buildings where rooms are furnished for a consideration but shall not be defined so as to include hospitals, sanitariums or nursing homes.

Occupancy shall mean the use or possession or the right to the use or possession of any room in a hotel if the room is one ordinarily used for sleeping and if the occupant's use, possession, or right to use or possession extends for a period of less than thirty (30) days.

Occupant shall mean anyone who for a consideration uses, possesses or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.

Permanent resident shall mean any occupant who has or shall have the right to occupy any room or sleeping space or facility in a hotel for at least thirty (30) days during the current calendar year or preceding year.

Quarterly period shall mean a regularly quarterly period corresponding to that period in which tax reports are filed with the state comptroller.

Tax assessor-collector shall mean the tax assessor-collector of the city.

(Code 1966, § 22-26)

Cross reference

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