Legal Documents of Rocky Top
Code of Rocky Top
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Code of Rocky Top
Title 5 Municipal Finance and Taxation
Chapter 5 Room Occupancy Tax
Title 5 Municipal Finance and Taxation
Chapter 5 Room Occupancy Tax
Rocky Top
Title 5 : Municipal Finance and Taxation
Chapter 5 : Room Occupancy Tax
5-501 : Definitions.
As used in this chapter, unless a different meaning clearly appears from the context, the following definitions shall apply:
- "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 space provided to the person is complementary from the operator and no consideration is charged to or received from any person.
- "Hotel" means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist court, 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 the 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.
- "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 room, lodgings, or accommodations in a hotel for a period of less than thirty (30) continuous days. (1996 Code, § 6-601, modified)
Date Last Updated: 09/01/2025
Codification Date: 09/01/2025
Officials at Date of Last Codification:
Mayor - Kerry Templin
Council Member - Keith Daniels
Council Member - Richard Duff
Council Member - Jeff Gilliam
Council Member - Joe Tackett
Recorder - Amanda Daugherty