Fairmont |
Code of Ordinances |
CITY CODE |
Chapter 14. LICENSES, PERMITS AND MISCELLANEOUS BUSINESS REGULATIONS |
Article IV. LODGING TAX |
§ 14-51. Definitions.
For the purpose of this article, the following terms, phrases and words, and their derivations have the meaning given herein. When not inconsistent with the context, words used in present tense include the future, words in the plural form include the singular and words in the singular include the plural form. The word "shall" is always mandatory and not merely directory.
City means the City of Fairmont.
Lodger means the person obtaining lodging from an operator.
Lodging means the furnishing for a consideration of lodging by a hotel, motel, bed and breakfast, public/private campground except where such lodging shall be for a continuous period of thirty (30) days or more to the same lodger(s). The furnishing of rooms owned by religious, educational or nonprofit organizations for self-sponsored activities shall not constitute "lodging" for purposes of this program.
Operator is defined to be the person who is the proprietor of the lodging facility, whether in the capacity of owner, lessee, sublessee, licensee, or any other capacity.
Person means any individual, corporation, partnership, association, estate, receiver, trustee, executor, administrator, assignee, syndicate, or any other combination of individuals. Whenever the term "person" is used in any provision of this article prescribing and imposing a penalty, the term as applied to a corporation, association or partnership shall mean the officers or partners thereof, as the case may be.
Rent means the total consideration valued in money charged for the lodging, whether paid in money or otherwise, but shall not include any charges for services rendered in connection with furnishing lodging other than the room charge itself.
(Ord. No. 90-7, 6-11-90)