§ 74-110. 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:

City means the city and, variously, the incorporated territory of the city wherein the city government is empowered to impose this tax by O.C.G.A. § 48-13-50 et seq.

Due date means the 20th day after the close of the monthly period for which the tax is to be computed.

Estimated tax liability means the lodging provider's prospective tax liability based upon the average monthly tax remittance in the prior fiscal year, as adjusted for change in tax rate or substantial change in circumstances due to damage to the hotel.

Finance director means the duly appointed finance director of the city or his designee.

Folio means primary documentation produced by a hotel that demonstrates interaction between the lodging provider and the occupant, and that, at a minimum, reflects the name and address given by the occupant, the dates of occupancy, the amount of rent charged for each date together with the amounts of applicable excise taxes, and the methods of payment.

Guestroom means a room occupied, or intended, arranged, or designed for transient occupancy, by one or more occupants for the purpose of living quarters or residential use.

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, truck stop, tourist cabin, lodge, inn, time-share or other condominium, apartment community, public club, or private club, containing guestrooms and which is occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor, or otherwise. It does not include any hospital, asylum, sanitarium, orphanage, jail, prison or other buildings in which human beings are housed and detained under legal restraint.

Lodging provider means any person operating a hotel in the city, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, lender in possession, licensee or any other person operating such hotel; and who is subject to the taxation imposed for furnishing for value to the public any rooms, lodgings, or accommodations.

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.

Permanent resident means any occupant who, as of a given date, has or shall have occupied or has or shall have the right of occupancy of any guestroom in a hotel for not less than ten continuous days next preceding such date.

Person means any individual, firm, partnership, joint adventure, association, social club, fraternal organization, joint stock company, corporation, cooperative, estate, trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number; excepting the United States, the state and any instrumentality of either thereof upon which the city is without power to impose the tax.

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 lodging provider to the occupant, without any deduction therefrom whatsoever.

Tax means the tax on occupants imposed by this article, as provided for by O.C.G.A. § 48-13-50 et seq.

(Code 1979, ch. 7, § 1)