Accessory Dwelling Unit (ADU). “Accessory dwelling unit” on a single-family parcel shall be considered as a separate residential unit for purposes of assessment of this surcharge.

“Apartment house” means any building or portion thereof which contains three or more individual dwelling units, regardless of the ownership arrangement. In determining the number of units to be assessed the surcharge a 95 percent rate of occupancy shall be used in the calculation. (Total units in complex times 95 percent equals number of units assessed surcharge.) Billable units shall be based on whole numbers, therefore rounding up or down shall occur to achieve a whole number.

“Developed property” means a parcel or portion of real property on which an improvement exists. Improvements on developed property include, but are not limited to, buildings, parking lots, utilities infrastructure, and outside storage.

“Duplex” means a two-family dwelling. In determining the number of units to be assessed the surcharge a 95 percent rate of occupancy shall be used in the calculation. (Total two units times 95 percent equals number of units assessed surcharge. Billable units shall be based on whole numbers only.)

“Hotel/motel” 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, dormitory, public or private club (that provides lodging), trailer or recreational vehicles providing transient housing that are subject to the transient room tax as determined under the terms and conditions of Chapter 3.05 TMC and shall not be subject to this surcharge to the extent that they are paying the transient tax to the city on a regular basis.

“Mobile home park” means any lot on which two or more mobile homes are located and being used for residential purposes, other than as an approved “guest house,” and where the primary purpose of the property owner is to rent or lease the spaces and related or necessary facilities to the owners or occupants of the mobile homes, or to offer same in exchange for trade of services. Each space within the mobile home park is determined to represent a unit for assessment of the surcharge.

“Multiple-family” means a building or portion thereof, designed or used as a residence by two or more families or individual households, and containing two or more dwelling units. In determining the number of units to be assessed the surcharge a 95 percent rate of occupancy shall be used in the calculation. (Total units in complex times 95 percent equals number of units assessed surcharge.) Billable units shall be based on whole numbers, therefore rounding up or down shall occur to achieve a whole number.

“Multiple-family complex” means a group of two or more detached buildings used for residential purposes and located on a single tax lot with yard areas shared as common areas for all dwelling group occupants.

“Nonresidential unit” means a use of property that is primarily not for personal, domestic accommodation, such as a business or commercial enterprise. A nonresidential structure that provides facilities for one or more businesses shall have each distinct business occupation considered as a separate nonresidential unit. The conducting of a business or businesses at two or more locations shall, for the purposes of this chapter, be deemed to be separate businesses and each thereof shall be subject to the surcharge provided for in this chapter. If two or more differently classified but otherwise related businesses are carried on in the same premises by the same owners, then the business shall be considered one nonresidential unit; provided, however, any business activity leased under concession to or owned, wholly or in part, by a different person or persons on the same premises shall be considered a separate nonresidential unit. In determining whether different activities on the same premises are related to the primary use within the meaning of this section, normal and ordinary customs and usages of businesses of like nature shall be considered.

In addition to a single unit charge per business an additional surcharge shall be required based on the number of employees as reported in their business license registration. Each increment of 10 employees shall constitute one unit for the assessment of the surcharge. Business license registration shall be reviewed annually in March to determine if there have been any changes to the number of employees. Adjustments shall be made as required to comply with this chapter.

“Person” means a natural person; unincorporated association; tenancy in common; partnership; corporation; limited liability company; cooperative; trust; any governmental agency, including the state of Oregon but excluding the city of Talent; and any other entity in law or in fact.

“Recreational vehicle park” or “campground” means an area designated to accommodate recreational vehicles and/or tent campers and provide related and needed facilities and services. The surcharge assessed for such facilities shall be based on the number of spaces established for this purpose with each space equaling a unit for purposes of assessment of the surcharge.

“Residential unit” means a residential structure that provides complete living facilities for one or more persons including, but not limited to, permanent provisions for living, sleeping, and sanitation. A home occupation business in a residential zone will be regarded only as a residential unit, not as a nonresidential unit. An accessory dwelling unit on a single-family parcel shall be considered a separate residential unit. Multifamily residential property consisting of two or more dwelling units, condominium units or individual mobile home units shall have each unit considered as a separate residential unit.

“Responsible party” means the person owing the parks maintenance and operations surcharge. Two or more persons may be jointly and severally liable for payment of the parks surcharge.

Transient Lodging. See “Hotel/motel” definition. [Ord. 915 Exh. A § 3, 2016; Ord. 828 Exh. A § 3; Ord. 795 Exh. A § 3.]