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<br />.
<br />
<br />Except where the context otherwise requires, the definitions given in this
<br />section govern the construction of this article:
<br />
<br />(a) Person. The term "person" means any individual, firm, partnership,
<br />joint venture, association, social club, fraternal organization, joint stock company,
<br />corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other
<br />group or combination acting as a unit.
<br />
<br />(b) Hotel. The term "hotel" means any structure, or any portion of any
<br />I structure, which is occupied or intended or designed for occupancy by tfaß&ieAt
<br />hotel visitors for dwelling, lodging or sleeping purposes, and includes any hotel,
<br />inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house,
<br />rooming house, apartment house, dormitory, public or private club, mobile home
<br />or house trailer at a fixed location, or other similar structure or portion thereof.
<br />
<br />(c) Occupancy. The term "occupancy" means the use or possession,
<br />or the right to the use or possession, of any room or rooms or portion thereof, in
<br />any hotel for dwelling, lodging or sleeping purposes. '
<br />
<br />.
<br />
<br />(d) TFaR&¡eRt Hotel visitor. The term "tfaß&ieAt hotel visitor" means any
<br />person who exercises occupancy or is entitled to occupancy by reason of
<br />concession, permit, right of access, license or other agreement. Any such person
<br />I so occupying space in a hotel shall be deemed to be a tfaß&ieAt hotel visitor until
<br />after the thirtieth consecutive day of such occupancy and said tax shall continue
<br />to be due upon all rent collected or accruing prior to said thirtieth day of
<br />occupancy unless such occupancy is pursuant to a qualifying rental agreement
<br />I as defined in this article. In determining whether a person is a tfaß&ieAt hotel
<br />visitor, uninterrupted periods of time extending both prior and subsequent to the
<br />effective date of this article may be considered,
<br />
<br />(e) Rent. The term "rent" means the total consideration charged to the
<br />I tfaß&ieAt hotel visitor as shown on the guest receipt for the occupancy of space
<br />. in a hotel, including charges for equipment (such as rollaway beds, cribs and
<br />television set, etc.), and in-room services (such as movies and other services not
<br />subject to Califomia taxes), valued in money, whether received or to be received
<br />in money, goods, labor or otherwise. It shall include all receipts, cash, credit,
<br />property and services of any kind or nature without any deduction therefrom
<br />whatsoever. The costs of additional goods and services, which are not "rent," but
<br />which may be sold as a package with the room (such as meals, excursions, and
<br />recreational services), must be accounted for in accordance with the rules and
<br />regulations promulgated by the finance director. '
<br />
<br />.
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<br />(f) Operator. The term "operator" means the per:son who is proprietor
<br />of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in
<br />possession, licensee, or any other capacity. Where the operator performs his
<br />functions through a managing agent of any type or character other than an
<br />
<br />Ordinance No. NS-XXX
<br />Page 2 of14
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<br />508-3
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