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As used in this chapter:

A. “Accrual accounting” means that the transient lodging tax collector enters the rent due from a transient on the transient lodging tax collector’s records when the rent is earned, whether or not it is paid.

B. “Cash accounting” means the transient lodging tax collector does not enter the rent due from a transient on the transient lodging tax collector’s records until the rent is paid.

C. “Collection reimbursement charge” means the amount a transient lodging tax collector may retain as reimbursement for the costs incurred by the transient lodging tax collector in collecting and reporting a transient lodging tax and in maintaining transient lodging tax records.

D. “Conference center” means a facility that:

1. Is owned or partially owned by a unit of local government, a governmental agency or a nonprofit organization; and

2. Meets the current membership criteria of the International Association of Conference Centers.

E. “Convention center” means a new or improved facility that:

1. Is capable of attracting and accommodating conventions and trade shows from international, national and regional markets requiring exhibition space, ballroom space, meeting rooms and any other associated space, including without limitation banquet facilities, loading areas and lobby and registration areas;

2. Has a total meeting room and ballroom space between one-third and one-half of the total size of the center’s exhibition space;

3. Generates a majority of its business income from tourists;

4. Has a room-block relationship with the local lodging industry; and

5. Is owned by a unit of local government, a governmental agency or a nonprofit organization.

F. “Occupancy” means the use or possession or the right to the use or possession for lodging or sleeping purposes of any room or rooms in a transient lodging.

G. “Rent” means any consideration rendered for the sale, service or furnishing of transient lodging.

H. “Tax administrator” means the City’s finance director.

I. “Tourism” means economic activity resulting from tourists.

J. “Tourism promotion” means any of the following activities:

1. Advertising, publicizing or distributing information for the purpose of attracting and welcoming tourists;

2. Conducting strategic planning and research necessary to stimulate future tourism development;

3. Operating tourism promotion agencies; and

4. Marketing special events and festivals designed to attract tourists.

K. “Tourism promotion agency” includes:

1. An incorporated nonprofit organization or governmental unit that is responsible for the tourism promotion of a destination on a year-round basis.

2. A nonprofit entity that manages tourism-related economic development plans, programs and projects.

3. A regional or statewide association that represents entities that rely on tourism-related business for more than 50 percent of their total income.

L. “Tourism-related facility” means:

1. A conference center, convention center or visitor information center; and

2. Other improved real property that has a useful life of 10 or more years and has a substantial purpose of supporting tourism or accommodating tourist activities.

M. “Tourist” means a person who, for business, pleasure, recreation or participation in events related to the arts, heritage or culture, travels from the community in which that person is a resident to a different community that is separate, distinct from and unrelated to the person’s community of residence, and that trip:

1. Requires the person to travel more than 50 miles from the community of residence; or

2. Includes an overnight stay.

N. “Transient” means any person who exercises occupancy or is entitled to occupancy in transient lodging for a period of less than 30 consecutive calendar days, counting portions of calendar days as full days. The day an individual checks out of the transient lodging is not included in determining the 30-day period if the individual is not charged rent for that day. Any such individual so occupying or entitled to occupy space in transient lodging shall be deemed a transient for purposes of this chapter until the period of 29 days has expired, unless there is an agreement in writing between the transient lodging tax collector and the transient providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this chapter may be considered. A human being who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a “transient.”

O. “Transient lodging” means:

1. Hotel, motel and inn dwelling units that are used for temporary overnight human occupancy;

2. Spaces used for parking recreational vehicles or erecting tents during periods of human occupancy; or

3. Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units, used for temporary human occupancy.

P. “Transient lodging intermediary” means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:

1. Charges for occupancy of the transient lodging;

2. Collects the consideration charged for occupancy of the transient lodging; or

3. Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.

Q. “Transient lodging provider” means a person who furnishes transient lodging, and includes a person who operates a transient lodging facility, whether in the capacity of owner, managing agent, lessee, sublessee, mortgagee in possession, licensee, concessionaire, or any other capacity.

R. “Transient lodging tax collector” means a transient lodging provider or a transient lodging intermediary.

S. “Visitor information center” means a building, or a portion of a building, the main purpose of which is to distribute or disseminate information to tourists. [BC 7.18.015, added by Ordinance No. 4687, 6/21/16; amended by Ordinances No. 4737, 7/24/18, Ordinance No. 4794, 12/1/20]