Section 26-76 Definitions.

For the purpose of this article, the following words and terms shall have the meanings respectively ascribed:

Gross daily rental receipts. The entire amount of any receipt from the rental of sleeping accommodations by hotels or motels, whether paid in cash, credits or property, excluding all state, federal and local taxes but without any other deduction or exemption therefrom whatsoever.

Hotel, motel or tourist court. Any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being so provided, and kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests or lodgers and having more than twelve (12) bedrooms furnished for the accommodation of such guests.

Transient guest. A person who occupies a room in a hotel, motel or tourist court for twenty-eight (28) consecutive days or less. Any guest who is contractually obligated to make payment for a period in excess of twenty-eight (28) consecutive days shall be exempt from tax on the first twenty-eight (28) consecutive days of lodging. All charges for lodging to a guest in excess of twenty-eight (28) consecutive days shall be exempt.

(Code 1964, § 11.1410; Ord. No. 9824, § 1, 5-16-83; Ord. No. 15959, § 1, 4-19-99)

Cross reference(s)--Definitions and rules of construction generally, § 1-2.

(Ord. 15959, Amended, 04/19/1999, Prior Text)