§ 90-101. Definitions.  

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

    Due date means the 20th day of the month following the month for which the tax is to be computed.

    Guest means anyone who, for a consideration, uses, possesses or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, contract or agreement.

    Guest room means a room in a hotel which is used, or which is intended or designed to be used for sleeping, and which is rented for more than $2.00 per day.

    Hotel means any structure or portion of a structure containing Guest Rooms and which is occupied, or which is intended or designed for occupancy, by in which the public may, for a consideration, obtain sleeping accommodations. The term includes hotels, motels, tourist homes, tourist houses, courts, lodginghouses, inns, roominghouses, trailer houses or other buildings where rooms are furnished for a consideration, but the term shall not be defined so as to include hospitals, sanitariums or nursing homes.

    Lodging provider means any person who owns, operates, manages or controls any hotel within the city.

    Occupancy means the use or possession or the rights to the use or possession of any room in a hotel for any purpose.

    Permanent resident means any guest who, as of a given date, has occupied or has established the right to occupy of any room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.

    Person means any individual, company, corporation or association owning, operating, managing or controlling any hotel.

    Rent means the consideration charged for the occupancy of a guest room, valued in money, whether received in money or otherwise, including the value of any credit allowed by the hotel to the guest, without any deduction.

(Ord. No. O-61-08, § I, 7-14-2008)

State law reference

Similar provisions, V.T.C.A., Tax Code §§ 156.001, 156.051(b), 156.101.

Cross reference

Definitions generally, § 1-2.