§ 15-25. Definitions.

The following words, terms and phrases shall, for the purposes of this article and except where the context clearly indicates a different meaning, be defined as follows:

Due date means the 20th day after the end of the monthly period for which tax is to be computed.

Estimated tax liability means the lodging provider's prospective tax liability based upon the average monthly tax remittance in the prior fiscal year, as adjusted for change in tax rate or substantial change in circumstances due to damage to the hotel.

Folio means the primary documentation produced by a hotel that demonstrates interaction between the lodging provider and the occupant, and which, at a minimum, reflects the name and address given by the occupant, the date(s) of occupancy, the amount of rent charged for each date together with the amounts of applicable excise tax, and the method(s) of payment.

Guest room means accommodations occupied, or intended, arranged, or designated for occupancy, by one or more occupants for the purpose of living quarters or residential use.

Hotel means any facility or any portion of a facility, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto or trailer court, truck stop, tourist cabin, campground, lodge, inn, timeshare or other condominium, apartment community, public club, or private club, containing guestrooms and which is occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor or otherwise. Such term does not include any jail, hospital, asylum, sanitarium, orphanage, prison, detention center, or other facility in which human beings are housed and detained under legal restraint.

Lodging provider means any person operating a hotel in the City, including, but not limited to, the owner or proprietor of such premises, the lessee, sub-lessee, lender in possession, licensee, or any other person otherwise operating such hotel; and who is subject to the taxation imposed for furnishing for value to the public any rooms, lodgings or accommodations.

Monthly period means a calendar month.

Occupancy means the use or possession, or the right to the use or possession of any room or apartment in a hotel, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.

Occupant or guest means any person who, for a consideration, uses, possesses, or has the right to use or possess any room in a hotel under any lease, concession, permit, right of access, license to use, or other agreement, or otherwise.

Permanent resident means any occupant who, as of a given date, has or shall have occupied or has or shall have the right of occupancy of any guest room in a hotel for not less than 30 continuous days next preceding such date.

Person means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, nonprofit corporation. cooperative, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number; excepting the United States of America, the State, and any political subdivision of either thereof upon which the City is without power to impose the tax herein provided.

Rent means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also the amount for which credit is allowed by the lodging provider to the occupant, without any deduction therefrom whatsoever.

Return means any return filed or required to be filed as herein provided.

Tax means the tax imposed by this article, as provided for by O.C.G.A. § 48-13-50, et seq., specifically O.C.G.A. § 48-13-51.

(Code 1978, § 16-31; Ord. No. 1994-02, 5-5-1994; Ord. No. 2011-05, § I, 12-15-2011)