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<br />corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group
<br />or combination acting as a unit.
<br />
<br />(b) Hotel. The term "Hotel" means any structure, or any portion of any
<br />structure, which is occupied or intended or designed for occupancy by Hotel Visitors' for
<br />dwelling, lodging or sleeping purposes, and includes any Hotel, inn, tourist home or
<br />house, motel, studio Hotel, bachelor Hotel, lodging house, rooming house, apartment
<br />house, dormitory, public or private club, mobile home or house trailer at a fixed location,
<br />or other similar structure or portion thereof.
<br />
<br />(c) Occupancy. The term "occupancy" means the use or possession, or the
<br />right to the use or possession, of any room or rooms or portion thereof, in any Hotel for
<br />dwelling, lodging or sleeping purposes.
<br />
<br />(d) Hotel Visitors'. The term" Hotel Visitors'" means any person who
<br />exercises occupancy or is entitled to occupancy by reason of concession, permit, right
<br />of access, license or other agreement. Any such person so occupying space in a Hotel
<br />shall be deemed to be a Hotel Visitors' until after the thirtieth consecutive day of such
<br />occupancy and said tax shall continue to be due upon all rent collected or accruing prior
<br />to said thirtieth day of occupancy unless such occupancy is pursuant to a qualifying
<br />rental agreement as defined in this article. In determining whether a person is a Hotel
<br />Visitors', 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 Hotel
<br />Visitors' as shown on the guest receipt for the occupancy of space in a Hotel, including
<br />charges for equipment (such as rollaway beds, cribs and television set, etc.), and in-
<br />room services (such as movies and other services not subject to California taxes),
<br />valued in money, whether received or to be received in money, goods, labor or
<br />otherwise. It shall include all receipts, cash, credit, property and services of any kind or
<br />nature without any deduction there from whatsoever. The costs of additional goods and
<br />services, which are not "rent," but which may be sold as a package with the room (such
<br />as meals, excursions, and recreational services), must be accounted for in accordance
<br />with the rules and regulations promulgated by the finance director.
<br />
<br />(f) Operator. The term "operator" means the person who is proprietor of the
<br />Hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession,
<br />licensee, or any other capacity. Where the operator performs his functions through a
<br />managing agent of any type or character other than an employee, the managing agent
<br />shall also be deemed an operator for the purposes of this article and shall have the
<br />same duties and liabilities as his principal. Compliance with the provisions of this article
<br />by either the principal or the managing agent shall, however, be considered to be
<br />compliance by both.
<br />
<br />(g) Qualifying rental agreement. The term "qualifying rental agreement"
<br />means and shall be limited to a written contract signed by both the landlord and tenant,
<br />
<br />Ordinance No. NS-2648
<br />Page 2 of 12
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