§ 24-21. Definitions.

The following words, terms and phrases are defined as follows:

Consideration: 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 service or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy and shall not include any tax assessed for occupancy thereof by any other governmental entity.

Hotel: Any building or buildings, trailer or other facility which the public may, for consideration, obtain sleeping accommodations, including, but not limited to, hotels, motels, tourist homes, tourist houses or tourist courts, lodging houses, inns, rooming houses, bed and breakfast or other buildings where rooms are furnished for a consideration, but not including hospitals, sanitariums or nursing homes.

Occupancy: The use or possession or the right to the use or possession of any room or rooms 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 hereinafter defined.

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

Permanent resident: Any occupant who has or shall have the right to occupancy of any room or rooms in a hotel for at least thirty (30) consecutive days during the calendar year or preceding year, so long as there is no interruption of payment for the period.

Person: Any individual, company, corporation, partnership, or association owning, operating, managing or controlling any hotel.

Reporting period: Each calendar month is a reporting period; however, if a taxpayer owes less than five hundred dollars ($500.00) for a calendar month or one thousand five hundred dollars ($1,500.00) for a calendar quarter, the taxpayer qualifies as a quarterly filer having a reporting period of a calendar quarter and the taxes are due and payable on the 20th day after the end of each calendar quarter.

Tax assessor-collector: The tax assessor-collector of the City of Eagle Pass, Texas.

(Ord. No. 09-13, § 1, 12-8-2009)