New Rochelle |
Code of Ordinances |
Part II. General Legislation |
Chapter 288. Taxation |
Article X. Room Occupancy Tax |
§ 288-33. Definitions.
Latest version.
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When used in this article, the following terms shall have the following meaning unless the context otherwise requires:
- EFFECTIVE DATE
- The date on which the Secretary of State files this article.
- EXEMPT OCCUPANT
- Any occupant of any room or rooms in a hotel whose rent is paid from public assistance from the County of Westchester shall be deemed an "exempt occupant" with respect to the period of such occupancy, regardless of the length thereof.
- HOTEL
- A building, or portion thereof, which is regularly used and kept open for the lodging of guests. For the purposes of this article, the term "hotel" includes apartment hotels, hotels, motels, boardinghouses, tourist homes, motel courts, clubs or similar facilities with at least four rentable rooms for lodging, whether or not meals are served to guests or residents thereof.
- OCCUPANCY
- The use or possession or the right to the use or possession of any room in a hotel.
- OCCUPANT
- A 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
- Any person operating a hotel in the City of New Rochelle, including, but not limited to, an owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such hotel.
- PERMANENT RESIDENT
- Any occupant of any room or rooms in a hotel at least 90 consecutive days shall be considered a permanent resident with regard to the period of such occupancy.
- PERSON
- An individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing.
- RENT
- The consideration received for occupancy valued in money, whether received in money or otherwise, for the occupancy of a room in a hotel for any period of time.
- RETURN
- Any return filed or required to be filed as herein provided.
- ROOM
- Any room or rooms or suite of rooms with sleeping accommodations, whether or not such accommodations are used, of any kind in any part of portion of a hotel which is available for or let out for any purpose.