Legal Documents of Bean Station

Code of Bean Station

Bean Station
Title 5 : Municipal Finance and Taxation
Chapter 5 : Lodging/Accommodation Tax

5-501 : Definitions.

As used in this chapter unless the context otherwise requires:

  1. "Consideration" means the consideration charged, whether or not received, for the occupancy in a hotel valued in money whether to be received in money, goods, labor, or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the room, lodging, space, or accommodation provided to the person is complimentary from the operator and no consideration is charged to or received from any person.
  2. "Hotel" means any structure or space, or any portion thereof, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist camp, tourist court, tourist cabin, motel, or any place in which rooms, lodgings, accommodations or spaces are furnished to transients for a consideration.
  3. "Municipality" means the Town of Bean Station.
  4. "Occupancy" means the use or possession, or the right to the use or possession, of any room, lodgings, spaces, or accommodations in any hotel.
  5. "Operator" means the person operating the hotel whether as owner, lessee or otherwise.
  6. "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
  7. "Religious institution" shall have the same meaning as that established in Tennessee Code Annotated, § 48-3-502(c);
  8. "Transient" means any person who exercises occupancy or is entitled to occupancy for any rooms, lodgings, spaces, or accommodations in a hotel for a period of less than thirty (30) continuous days. (Ord. #2009-03-100, March 2009)