Legal Documents of Pittman Center
Code of Pittman Center
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Code of Pittman Center
Title 5 Municipal Finance and Taxation
Chapter 3 Hotel/Motel Tax
Title 5 Municipal Finance and Taxation
Chapter 3 Hotel/Motel Tax
Pittman Center
Title 5 : Municipal Finance and Taxation
Chapter 3 : Hotel/Motel Tax
5-301 : Definitions.
As used in this chapter unless the context otherwise requires:
- "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.
- "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, residence, or any place in which rooms, lodgings, accommodations or spaces are furnished to transients for a consideration.
- "Municipality" means the Town of Pittman Center.
- "Occupancy" means the use or possession, or the right to the use or possession, of any room, lodgings, spaces or accommodations in any hotel.
- "Operator" means the person operating the hotel whether as owner, lessee or otherwise.
- "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.
- "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. (2000 Code, § 5-301, modified)
Date Last Updated: 01/18/2024
Codification Date: 01/01/2021
Officials at Date of Last Codification:
Mayor - Jerry Huskey
Vice Mayor - Kevin Howard
Aldermen - Cheryl Houston
Aldermen - Steve McCarter
Aldermen - Billy McCarty
Recorder - Tammy Watts
Town Attorney - Tyler Huskey