The following words, terms, and phrases are, for the purpose of this chapter, except where the context clearly indicates a different meaning, defined as follows:
The cost of the room in a hotel only if the room is one ordinarily used for sleeping, and shall not include the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.
Exterior improvements to the structure and to those interior elements determined by the urban design and historic preservation commission to be necessary to maintain the historic and structural integrity of the structure.
Any building, structure, site, area, or land of architectural, landscape architectural, historical, archeological, or cultural importance or value, as may be individually designated for preservation by the city council under article 40.03, division 28, of this code.
Any building or buildings, in which the public may, for a consideration, obtain sleeping accommodations. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodginghouse, inn, roominghouse, or bed and breakfast. The term does not include a hospital, sanitarium, or nursing home. The term does not include a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by the Texas Education Code, section 61.003, an institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution, or an oilfield portable unit, as defined by the Texas Tax Code, section 152.001.
The use or possession, or the right to the use or possession, of any room in a hotel if the room is one ordinarily used for sleeping and if the occupant’s use, possession, or right to use or possession extends for a period of less than thirty (30) days.
Any person who, for a consideration, uses, possesses, or has a right to use or possess any room in a hotel if the room is one ordinarily used for sleeping.
This chapter does not impose a tax on a person who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.
A natural person or persons, or a firm, company, partnership, association, or corporation, its successors, assigns, trustees, or receivers, including anyone to whom tasks and responsibilities in this chapter have been delegated.
The regular calendar quarters of the year, beginning with January.
Rehabilitation of a structure designated as a historic landmark at a cost that equals or exceeds the lesser of five thousand dollars ($5,000.00) or five (5) percent of the assessed value of the structure.
The City of Lubbock, Lubbock Central Appraisal District or any other tax collector under contract with the city.
(1959 Code, sec. 30-7(a–h); Ordinance 5972, sec. 1, adopted 11/19/1970; 1983 Code, secs. 26-21, 26-32; Ordinance 2003-O0063, sec. 2, adopted 8/6/2003; Ordinance 2012-O0071, sec. 1, adopted 7/26/2012)