Legal Documents of Kingston
Code of Kingston
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Code of Kingston
Title 5 Municipal Finance and Taxation
Chapter 6 Hotel/Motel Privilege Taxes
Title 5 Municipal Finance and Taxation
Chapter 6 Hotel/Motel Privilege Taxes
Kingston
Title 5 : Municipal Finance and Taxation
Chapter 6 : Hotel/Motel Privilege Taxes
5-601 : Definitions.
As used in this chapter:
- "Consideration" means the consideration charged, whether or not received, for the occupancy in a hotel valued in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature without any deduction therefrom whatsoever.
- "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 cabin, motel or any place in which rooms, lodgings or accommodations are furnished to transients for a consideration.
- "Occupancy" means the use or possession, or the right to use or possession, of any room, lodgings or accommodations in any hotel.
- "Operator" means the person operating the hotel whether as owner, lessee or otherwise.
- "Persons" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
- "Transient" means any person who exercises occupancy or is entitled to occupancy of any rooms, lodgings or accommodations in a hotel for a period of less than thirty (30) continuous days. (2009 Code, § 5-601)