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 Henrietta
 Code of Ordinances
 Chapter 24. TAXATION
 Article II. HOTEL OCCUPANCY TAX

§ 24-16. Definitions.  

Latest version.

  • The following words, terms and phrases are, for the purpose of this article, except when the context clearly indicates a different meaning, defined as follows:

    Consideration shall mean the cost of the room in such hotel 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 or occupancy, and shall not include any tax assessed for occupancy thereof by any other governmental agency.

    Hotel shall mean any building or buildings in which the public may, for a consideration, obtain sleeping accommodations. The term shall include hotels, motels, tourist homes, houses or courts, lodging houses, inns, roominghouses, or other buildings where rooms are furnished for a consideration, but shall not be defined so as to include hospitals, sanitariums, or nursing homes.

    State Law reference— Similar provisions, V.A.C.S. art. 1269j-4.1, § 3d(a).

    Occupancy shall mean the use or possession, or the right to use or possession of any room in a hotel if the room is one ordinarily used for sleeping and if the use or possession extends for a period of less than thirty (30) days.

    State Law reference— Similar provisions, V.A.C.S. art. 1269j-4.1, § 3d(c).

    Occupant shall mean anyone 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.

    State Law reference— Similar provisions, V.A.C.S. art. 1269j-4.1, § 3d(d).

    Person shall mean any individual, company, corporation or association owning, operating, managing or controlling any hotel.

    Quarterly shall mean the regular calendar quarters of the year, the first quarter being composed of the months January, February and March, the second quarter being composed of the months April, May and June, the third quarter being the months of July, August and September, and the fourth quarter being the months of October, November and December.

(Ord. No. 8520, § 6, 1-6-86)

Cross reference

Definitions and rules of construction generally, § 1-3.