§ 102-306. Definitions.

The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Alcoholic beverages means all distilled or rectified spirits, brandy, whiskey, rum, gin, cordials, or similar distilled alcoholic beverages, including all dilutions and mixtures of one or more of the foregoing, and wines.

Apartment house means any building or part thereof, where separate accommodations for four or more families living independently of each other are supplied to transient or permanent guests or tenants.

Finance director means the finance director of the city or his authorized deputy.

Guest means any person purchasing food, beverages, intoxicating liquors or wine of any restaurant, or premises licensed for sale of beverages, intoxicating liquors or wine.

Hotels, motels and roominghouses means every building or other structure kept, used, maintained, advertised as or held out to the public to be a place where sleeping accommodations are supplied for pay to transient or permanent guests or tenants, whether or not there is in connection with any of the same, any dining rooms, cafes, or other places where meals or lunches are sold or served to guests.

Occupancy means the use or possession or the right to the use or possession of any room or rooms in a hotel, motel, roominghouse or apartment house, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of such room or rooms.

Occupant means a person who, for a consideration, uses, possesses or has the right to use or possess any room or rooms in a hotel, motel, roominghouse, or apartment house, under any lease, concession, permit, right of access, license to use or other agreement, or otherwise.

Operator means any person operating a hotel, motel, roominghouse, apartment house, or restaurant serving food, and any premises licensed by the city to sell beverages, intoxicating liquors or wine in the city, including but not limited to the owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such hotel, motel, roominghouse, apartment house, restaurant serving food, and any premises licensed by the city to sell beverages, intoxicating liquors or wine.

Permanent resident means any person who has resided in the city for longer than six consecutive months.

Rent means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which credit is allowed by the operator to the occupant, without any deduction therefrom whatsoever.

Responsible officer means any person, including but not limited to:

(1)

The officers of a corporation;

(2)

Any stockholder in a corporation controlling 51 percent or more of the voting stock of the corporation; or

(3)

Any officer, employee, partner or agent of an operator who has authority to sign checks drawn on, or make withdrawals from any bank account of such operator into which revenues from transactions subject to resort tax have been deposited, regardless of whether such authority is actual or constructive.

Restaurant means any business or place for serving of food or refreshments required by law to be licensed by the hotel and restaurant commission of the state, or any premises licensed by the city for sale of intoxicating liquor or wine.

Return means any return filed or required to be filed as provided in this division.

Room means any room of any kind, in any part or portion of a hotel, motel, roominghouse or apartment house available for or let out for use or possession for any purpose other than a place of public assembly.

Sales price means the retail sales price charged by the operator to a guest, consumer or to any person for each sale of food, beverages, intoxicating liquors or wine sold.

(Code 1964, § 41-45; Ord. No. 93-2829, § 1, 1-6-93; Ord. No. 93-2862, § 1, 7-28-93; Ord. No. 94-2958, § 1(41-45), 12-7-94)

Cross reference

Definitions generally, § 1-2.