Akron |
Code of Ordinances |
Title 9. GENERAL PROVISIONS |
Chapter 99. TAXATION |
Article 2. Hotel-Motel Tax |
§ 99.31. Definitions.
For purposes of this article, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
"Board of Review." The Board of Review created and established under § 99.16.
"Hotel" and "motel." Every establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered for a consideration to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
"Occupancy." The use or possession, or the right to the use or possession, of any room or rooms or space or portion thereof, in any hotel or motel for dwelling, lodging or sleeping purposes. The use or possession or the right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or exhibit, sample, or display space shall not be considered occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, has the right to use or possess, all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
"Operator." Any person who is the proprietor of the hotel or motel, whether in the capacity of owner, lessee, licensee, or any other capacity. Where the operator performs his functions through a managing agent of any type or character, other than an employee, the managing agent shall be deemed an operator for the purposes of this article and shall have the same duties and liabilities as his principal. Compliance with the provisions of this article by either the principal or the managing agent shall, however, be considered to be compliance by both.
"Person." An individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or other group or combination acting as a unit.
"Rent." The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or service of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
"Tax Commissioner." The Commissioner of the Division of Taxation in the Department of Finance of the City or the person executing the duties of such Commissioner.
"Transient guests." Persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(Ord. 803-1972)