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For purposes of this chapter, the following means:

“Accrual accounting” means a system of accounting in which the operator enters the rent due from a transient into the record when the rent is earned, whether or not it is paid.

“Cash accounting” means a system of accounting in which the operator does not enter the rent due from a transient into the record until the rent is paid.

“Hotel” means a part of a structure that is occupied or designed for occupancy by transients for lodging or sleeping, including a hotel, inn, tourist home or house, a bed and breakfast, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure, and space for location of mobile home, trailer or recreational vehicle.

“Occupancy” means use or possession of, or the right to use or possess, room or space in a hotel for overnight accommodation.

“Operator” means a person who is the proprietor of a hotel in any capacity. When an operator’s functions are performed through a managing agent of a type other than an employee, the managing agent shall also be considered an operator. For purposes of this chapter, compliance by either the operator or the managing agent shall be considered compliance by both.

“Person” means an individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or another group or combination acting as a unit.

“Rent” means the gross rent, exclusive of other services.

“Tax” means either the tax payable by the transient or the aggregate amount of taxes due from an operator during the period for which the operator is required to report collections.

“Tax administrator” means the city administrator or designee.

“Transient” means an individual who occupies or is entitled to occupy space in a hotel for a period of 29 consecutive days or less, counting portions of days as full days. The day a transient checks out of a hotel shall not be included in determining the 29-day period if the transient is not charged rent for that day. A person occupying space in a hotel shall be considered a transient until a period of 29 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy or the tenant actually extends occupancy more than 29 consecutive days. A person who pays for lodging on a monthly basis, regardless of the number of days in the month, shall not be considered a transient. [Ord. 946 § 1, 2018; Ord. 898 § 1, 2015; Ord. 556 § 1.]