§ 34-48. Definitions  


Latest version.
  • For purposes of this article, and in accordance with V.T.C.A., Tax Code ch. 351, the terms used will have the meanings set forth below. Words that are not defined will have their ordinarily accepted meanings unless defined elsewhere in this Code.

    Consideration means the price of a room that is ordinarily used for sleeping in a hotel, but does not include the cost of food served by the hotel or the cost of personal services performed by the hotel except those services related to cleaning and readying the room for use or possession.

    Hotel means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn or roominghouse, and bed and breakfast, but does not include a hospital, sanitarium or nursing home.

    Occupancy means the use or possession or the right to use or possession of a room or space for less than 30 consecutive days in a hotel costing $2.00 or more each day.

(Ord. No. 570, § II(C), 11-9-2010)