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 Baytown
 Code of Ordinances
 Chapter 90. TAXATION
 Article III. HOTEL OCCUPANCY TAX

§ 90-56. Definitions.  

Latest version.

  • 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:

    Consideration means the cost of the room in a hotel only if the room is ordinarily used for sleeping, and not including the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.

    Hotel means any building in which members of the public may, for a consideration, obtain sleeping accommodations, including without limitation hotels, motels, tourist homes, tourist houses or courts, lodginghouses, inns, roominghouses or other buildings where rooms are furnished for a consideration, but not including hospitals, sanitariums or nursing homes.

    Occupancy means the use or possession or the right to the use or possession of any room in a hotel if the room is one which is ordinarily used for sleeping and if the occupant is other than a permanent resident as defined in this section.

    Occupant means any person who, for a consideration, uses, possesses or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, contract or agreement, other than a permanent resident as defined in this section.

    Permanent resident means any occupant who has the right to use or possess a room in a hotel for at least 30 consecutive days, so long as there is no interruption of payment for the period.

    Person means any individual company, corporation or association owning, operating, managing or controlling any hotel.

    Quarterly period means the regular calendar quarters of the year, the first quarter being composed of the months of October, November and December; the second quarter being the months of January, February and March, and third quarter being the months of April, May and June; and the fourth quarter being the months of July, August and September.

    Tax collector means the city tax collector.

(Code 1967, § 28½-5(a); Ord. No. 7096, § 1, 9-22-94)

Cross reference

Definitions generally, § 1-2.