§ 146-76. Definitions.

The following words, terms and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Bureau means the bureau of treasury, licensing and employee benefits of the department of finance.

Guestroom means a room occupied or intended, arranged or designed for occupancy by one or more occupants, other than meeting rooms intended, designed and used for that purpose.

Hotel means any structure or any portion of a structure, including any lodginghouse, roominghouse, dormitory, turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto court, inn, public club or private club containing guestrooms and which is occupied or is intended or designed for occupancy by guests, whether rent is paid in money, goods, labor or otherwise. It does not include any jail, hospital, asylum, sanitarium, orphanage, prison, detention or other buildings in which human beings are housed and detained under legal restraint. Furthermore, the term "hotel" shall not include any single room occupancy residence, as defined in section 170-2, in which at least 80 percent of the units to be provided bear weekly rents which do not exceed the fair market rents for the Atlanta metropolitan statistical area for single-room occupancy residences as most recently published by the United States Department of Housing and Urban Development.

Monthly period means the calendar months of any year.

Occupancy means the use or possession or the right to the use or possession of any guestroom or apartment in a hotel or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.

Occupant means any person who, for a consideration, uses, possesses or has the right to use or possess any guestroom in a hotel under any lease, concession, permit, right of access, license to use or other agreement or otherwise.

Operator means any person operating a hotel in the city, including but not limited to the owner or proprietor of the premises, lessee, sublessee, lender in possession, license to or any other person otherwise operating the hotel.

Permanent resident means any occupant as of a given date who has or shall have occupied or has or shall have the right of occupancy of any guestroom in a hotel for at least 30 consecutive days next preceding that date. The right of occupancy for at least 30 consecutive days is clearly established through the advance payment of 30 days' rent or a lease has been signed in excess of 30 days.

Rent means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also the amount for which credit is allowed by the operator to the occupant, without any deduction therefrom.

Return means any return filed or required to be filed as provided in this article.

Tax means the tax imposed by this article.

(Code 1977, § 14-6177; Ord. No. 2011-14(11-O-0513), § 1, 5-11-11)

Cross reference

Definitions generally, § 1-2.