Section 26-76 Definitions.
Prior to the adoption of Ord. 15959 on 04/19/1999, Section 26-76 read as follows.
For the purpose of this article, the following words and terms shall have the
Gross daily rental receipts. The entire amount of any receipt from the
rental of sleeping
accommodations by hotels or motels,
including all state, federal and local taxes, whether
cash, credits or property, excluding all state, federal and local taxes but and without
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
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
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)
Cross reference(s)--Definitions and rules of construction generally,