Chapter 5.45 HOTEL AND MOTEL ACCOMMODATIONS TAX
Section 5.45.010 Definitions.
For the purposes of this chapter whenever any of the following
words, terms, or definitions are
used herein, they shall have the meaning ascribed to them in this section.
"City" means the city of Columbia, located in the
counties of Monroe and St. Clair, state of
Illinois.
"City collector" or "collector" means
the city clerk/collector of the city of Columbia, Illinois.
"Hotel accommodations" or "motel accommodations"
means a room or rooms in any building
or structure kept, used, maintained, advertised or held out to the public to be an inn, motel, hotel,
apartment hotel, lodging house, dormitory or place, where sleeping, rooming, office, conference
or exhibition accommodations are furnished for lease or rent, whether with or without meals.
"Permanent resident" means any person who occupies
or has the right to occupy any room or
rooms in a hotel or motel for at least thirty (30) consecutive days.
"Person" means any natural person, receiver, administrator,
executor, conservator, assignee,
trust in perpetuity, trust, estate, firm, copartnership, joint venture, club, company, business trust,
domestic or foreign corporation, association, syndicate, society, or any group of individuals
acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. Whenever the
term "person" is used in any clause prescribing and imposing a penalty, the term as applied
to
associations shall mean that the owners or part owners thereof, and as applied to corporations,
the officers thereof. (Ord. 1653 § 1 (part), 1998)
5.45.010