§ 66-32. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Department means the state department of revenue.

Hotel means any building in which the public may for a consideration, obtain living quarters, sleeping or housekeeping accommodations. The term includes inns, hotels, tourist homes or courts, lodginghouses, roominghouses and apartment houses.

Occupancy means the use or possession, or the right to the use or possession, of any rooms in a hotel for any purpose, or the right to the use or possession of the furnishing or to the services and accommodations accompanying the use and possession of the rooms.

Permanent resident means any person who occupied or has the right to occupy any room in a hotel for at least 30 consecutive days.

Person means any natural individual, firm, partnership, association, joint stock company, joint venture, public or private corporation, or a receiver, executor, trustee, conservator or other representative appointed by order of any court.

Rent and rental mean 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.

Renter means any person who pays for the privilege of using or occupying a hotel room for the period for which payment is made.

Room means any living quarters, sleeping or housekeeping accommodations.

Treasurer means the village treasurer.

(Code 1974, § 25-2)

Cross reference

Definitions generally, § 1-2.