HomeMy WebLinkAbout0009_0001C. 'Occupancy; Shall mean the: use or possession or the
right to the use or possession of any room, space or sleeping
facility in a hotel for any purpose.
D 'Occupant: Shall mean anyone, who, for a consideration,
uses, possesses, or has -a right touse or possess any room
or rooms of sleeping space or facility in a hotel under any
lease, concession, permit, right of access, license, contract,
or agreement..
E. Pe"r�son Shall, mean any individual, company, corpora-
tion,, or association owning, operating, managing or controlling
any hotel.,
F. Tax Assess -Or 'and 'C'ollect'or Shall mean the Tax
Assessor and Collector of the City of Georgetown.
G. Monthly Pe-riod: Shall mean the regular calendar month
of the year.
H. Pettianant Res'i'd'erit: Shall mean any occupant who has
or shall have the tight to occupancy of any room or rooms or
sleeping space or facility in a hotel for at least thirty (SO)
consecutive days during the current calendar year or preceding
year.
SECTION 2. Levy of 'Tax; Rate'; E'xcepti`on..
A. There is hereby levied. a tax upon the cost of occupancy
of any room or space furnished by any hotel where such cost of
occupancy is at the rate of Two Dollars (2.00) or more per day,
such tax to be equal to°Uum Percent (3%) of the consideration
paid by the occupant of such room, space, or facility to such
hotel, exclusive of other occupancy taxes imposed by other
governmental,;. agencies.
B. No tax shall be imposed hereunder upon a permanent
resident.
C. No tax shall be imposed hereunder upon a corporation or
association organized and operated exclusively for religious,
charitable-, or education purposes, no part of the net earnings
of which inures to the benefit of any private shareholder or
individual.