Legal Documents of White Pine
Code of White Pine
Generating PDF...
Code of White Pine
Title 5 Municipal Finance and Taxation
Chapter 5 Occupancy Tax
Title 5 Municipal Finance and Taxation
Chapter 5 Occupancy Tax
White Pine
Title 5 : Municipal Finance and Taxation
Chapter 5 : Occupancy Tax
5-501 : Definitions.
For the purpose of this chapter, the following definitions shall apply:
- "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 combination acting as a unit.
- "Hotel" means any structure, or any portion of a 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 consideration.
- "Occupancy" means the use of possession, or the right to the use of possession, of any room, lodgings or accommodations in any hotel.
- "Transient" means any person who exercises occupancy or is entitled to occupancy for any rooms, lodgings, or accommodations in a hotel for a period of less that ninety (90) continuous days.
- "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 of 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 complimentary from the operator and no consideration is charged to or received from any person.
- "Operator" means the person operating the hotel whether as owner, lessee or otherwise.
- "Tourism" means the planning and conducting of programs of information and publicity designed to attract to the municipality tourists, visitors and other interested persons from outside the area and also encouraging and coordinating the efforts of other public and private organizations or groups of citizens to publicize the facilities and attractions of the area for the same purposes. It also means the acquisition, construction, and remodeling of facilities useful in the attraction and promoting of tourism, conventions, and recreational business. (as added by Ord. #12-19, Dec. 2019 Ch14_6-16-20)
Date Last Updated: 11/07/2023
Codification Date: 04/01/1998
Officials at Date of Last Codification:
Mayor - Fred Taylor
Alderman - Tyler Marshall
Alderman - Josh Sinard
Alderman - Ann Strom
Alderman - Jarrad Stump
Alderman - Whitney Woods
City Recorder - Alyson Susong