Modesto |
Code of Ordinances |
Title 8. FINANCE, REVENUE AND TAXATION |
Chapter 2. TAXATION |
Article 6. Transient Occupancy Tax |
§ 8-2.602. Definitions.
Except where the context otherwise requires, the definitions given in this section govern the construction of this article.
(a)
Person. "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
(b)
Hotel. "Hotel" means any structure, or any portion of any structure within the City, which is intended or designed for lodging or sleeping purposes wherein the owner or operator thereof offers occupancy as defined in subsection (c) of this section.
(c)
Occupancy. "Occupancy" means the use or possession, or the right to use or possession granted by the owner or operator thereof for compensation of any room or rooms or portion thereof for lodging or sleeping purposes for a period of twenty-seven (27) consecutive calendar days or less, counting portions of calendar days as full days.
(d)
Transient. "Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of twenty-seven (27) consecutive calendar days or less, counting portions of calendar days as full days. Any such person exercising occupancy shall be deemed a transient until the period of twenty-seven (27) days has expired unless there is an agreement in writing between the operator and the occupant providing for a tenure of greater than twenty-seven (27) days for compensation.
(e)
Rent. "Rent" means the consideration charged, whether or not received, for the occupancy of space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever. Rent does not include compensation for services or products.
(f)
Operator. "Operator" means the person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his/her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purpose of this article and shall have the same duties and liabilities as his/her 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.
(g)
Tax Administrator. "Tax Administrator" means the Finance Director of the City of Modesto.
(Added by Ord. 674-C.S., amended by Ord. 3079-C.S., § 1, effective 3-19-98)