The following definitions shall be applicable in this division:
GROSS RECEIPTS
The total revenue from the retail furnishing of rooms, lodging
or similar accommodations by a hotel or motel or short-term rental
as defined herein.
HOTEL OR MOTEL
A building or group of buildings in which the public may
obtain accommodations for a consideration, including, without limitation,
such establishments as inns, motels, tourist homes, tourist houses
or courts, lodging houses, rooming houses, summer camps, apartment
hotels, resort lodges and cabins and any other building or group of
buildings in which accommodations are available to the public, irrespective
of whether membership is required for use of the accommodations, except
accommodations rented for a continuous period of more than a calendar
month or 30 days, whichever is less, and accommodations furnished
by any hospitals, sanitariums or nursing homes, or by corporations
or associations organized and operated exclusively for religious,
charitable or educational purposes, provided that no part of the net
earnings of such corporations and associations inures to the benefit
of any private shareholder or individual.
LODGING MARKETPLACE
An entity that provides a platform through which an unaffiliated
third party offers to rent a short-term rental to an occupant and
collects the consideration for the rental from the occupant.
OCCUPANT
A person who rents a short-term rental through a lodging
marketplace.
OWNER
The person who owns the residential dwelling that has been
rented.
RESIDENTIAL DWELLING
Any building, structure, or part of the building or structure
that is used or intended to be used as a home, residence, or sleeping
place by one person or by two or more persons maintaining a common
household, to the exclusion of all others.
ROOM TAX
The tax imposed by this division.
SHORT-TERM RENTAL
A residential dwelling that is offered for rent for a fee
and for fewer than 29 consecutive days.
TRANSIENT
Any person residing for a continuous period of less than
one month in a hotel, motel or other furnished accommodations available
to the public.