§ 74-181. Definitions.

The following words, terms, and phrases are for the purpose of this article, and except where the context clearly indicates a different meaning, defined as follows:

County means Fulton County, Georgia.

Director of finance means the director of the department of finance of Fulton County, Georgia or the director's designee.

Guestroom means a room occupied, or intended, arranged, or designed, for occupancy, by one or more occupants.

Hotel means any structure or any portion of a structure, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, motel, 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 or detained under legal restraint.

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 room 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 room 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 Fulton County, Georgia, including, but not limited to, the owner or proprietor of such premises, lessee, subleasee, mortgage in possession, licensee, or any other person otherwise operating such 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 thirty consecutive days.

Person means an individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or other group or combination acting as a unit excepting the United States of America, the State of Georgia, and any political subdivision of either thereof upon which the county is without power to impose the tax herein provided.

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 there from whatsoever.

Return means any return filed or required to be filed as herein provided.

Tax means the tax imposed by this article.

(Code 1983, § 33-6-1; Res. No. 06-0472, 5-3-06; Res. No. 10-0895, 9-15-10)

Cross reference

Definitions generally, § 1-2.