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ORDINANCE NS-1091 PROVIDING FOR TRANSIENT
<br />OCCUPANCY TAX
<br />
<br /> T~E CITY COUNCIL OF THE CITY OF SANTA ANA DOES ORDAIN
<br />AS FOLLOWS:
<br />
<br /> SECTION 1: That the Santa Aha Municipal Code is hereby
<br />amended by adding Article V to Chapter 35 thereof to read in
<br />words and figures, as follows:
<br />
<br />ARTICLE V - TRANSIENT OCCUPANCY TAX
<br />
<br />Sec. 35-125. Title.
<br />
<br /> This chapter shall be known as the uniform transient
<br />occupancy tax ordinance of the City of Santa Ana.
<br />
<br />Sec. 35-126 Definitions.
<br />
<br /> Except where the context otherwise requires, the
<br />definitions given in this section govern the construction
<br />of this chapter:
<br />
<br /> (a) PERSON. The term "person" means any individual,
<br />firm, partnership, joint venture, association, social club,
<br />fraternal organization, joint stock company, corporation,
<br />estate, trust, business trust, receiver, trustee, syndicate,
<br />or any other group or combination acting as a unit.
<br />
<br /> (b) HOTEL. The term "hotel" means any structure, or
<br />any portion of any structure, which is occupied or intended
<br />or designed for occupancy by transients for dwelling,
<br />lodging or sleeping purposes, and includes any hotel, inn,
<br />tourist home or house, motel, studio hotel, bachelor hotel,
<br />lodging house, rooming house, apartment house, dormitory,
<br />p~blic or private club, mobilehome or house trailer at a
<br />fixed location, or other similar structure or portion
<br />thereof.
<br />
<br /> (c) OCCUPANCY. The term "occupancy" means the use or
<br />possession, or the right to the use or possession of any
<br />room or rooms or portion thereof, in any hotel for dwelling,
<br />lodging or sleeping purposes.
<br />
<br /> (d) TRANSIENT. The term "transient" means any person
<br />who exercises occupancy or is entitled to occupancy by
<br />reason of concession, permit, right of access, license or
<br />other agreement for a period of thirty consecutive calendar
<br />days or less, counting portions of calendar days as full
<br />days. Any such person so occupying space in a hotel shall
<br />be deemed to be a transient until the period of thirty days
<br />has expired unless there is an agreement in writing between
<br />the operator and the occupant providing for a longer period
<br />of occupancy. In determing whether a person is a transient,
<br />uninterrupted periods of time extending both prior and
<br />subsequent to the effective date of this chapter may be
<br />considered.
<br />
<br /> (e) RENT. The term "rent" means the consideration
<br />charged, whether or not received, for the occupancy of space
<br />in a hotel valued in money, whether to be received in money,
<br />goods, labor or otherwise, including all receipts, cash,
<br />credits and property and services of any kind or nature,
<br />without any deduction therefrom whatsoever.
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