Definition. Unless the context requires a different
meaning, when used in this article, the following terms shall have
the following meanings:
BOARD OR OTHER CHARGE
The charge or charges which an operator shall impose for
food and meals or for other services and facilities at a hotel or
motel, which charge is included in the cost of occupancy of a room
as a common charge or, if such charges are separately stated, is a
charge which is not optional and is required to be paid by the occupant
as part of the cost of occupancy of a room.
HOTEL or MOTEL
A building or portion of it which is regularly used and kept
open as such for lodging on an overnight basis. The term "hotel" or
"motel" includes an apartment hotel, motor court or inn, boardinghouse
or club, or similar hotel or motel type of accommodations by whatever
name designated, whether or not meals are served, and shall include
those facilities commonly known as "bed-and-breakfast" and "tourist"
facilities. Rent received by operators of bungalow colonies shall
not be deemed to be taxable, provided that each occupant shall occupy
rooms pursuant to a written agreement providing for the exclusive
possession of such room for a period of 90 days or more, and provided
further that there are no maid, food or other common hotel services
provided.
OCCUPANCY
The use or possession or the right to use or possession of
any room in a hotel or motel.
OCCUPANT
A person who, for a consideration, uses, possesses, or has
the right to use or possess any room in a hotel or motel under any
lease, concession, permit, right of access, license to use or other
agreement, or otherwise.
OPERATOR
Any person operating a hotel or motel in the County of Ulster,
including but not limited to the owner or proprietor of such premises,
lessee, sublessee, mortgagee in possession, licensee or any other
person otherwise operating such hotel or motel.
PERMANENT RESIDENT
Any occupant of any room or rooms in a hotel or motel for
at least 90 consecutive days shall be considered a permanent resident
with regard to the period of such occupancy.
PERSON
An individual, partnership, society, association, joint-stock
company, corporation, estate, receiver, trustee, assignee, referee,
and any other person acting in a fiduciary or representative capacity,
whether appointed by a court or otherwise, and any combination of
the foregoing.
RENT
The consideration received for occupancy valued in money,
whether received in money or otherwise.
RETURN
Any return filed or required to be filed as herein provided.
ROOM
Any room or rooms of any kind in any part or portion of a
hotel or motel which are available for or let out for any purpose
other than a place of assembly.
TAX
The tax imposed pursuant to this article and any increase,
reduction or modification hereafter authorized.