For purposes of this ordinance, the following words shall have the meanings set forth below. Keep records required by this ordinance. An owner of an overnight accommodation who contracts with a third party to operate the overnight accommodation for the benefit of the owner is also a merchant. However, a landlord who leases an overnight accommodation to a third party to operate the accommodation for the third party's benefit is not a merchant. The term includes hotels, apartment hotels, motel, tourist homes, houses or trailers, lodging houses, inns, rooming houses, youth hostels, bed and breakfast, dormitories, construction camps, and any other facility, structure, or room of whatever name a space for lodging, dwelling or sleeping may be secured for consideration.
Overnight accommodations includes camp grounds, motorhome facilities or mobile home parks.
A tour operator who has purchased the right to occupy an overnight accommodation for use by a guest who is a member of a tour operated by the tour operator, pays rent even though the overnight accommodation is not in fact occupied by such a guest. Rent paid by a tour operator in such circumstances shall be deemed paid by a guest. The act of making a reservation to occupy an overnight accommodation in the future is not a completed rental for which tax is due. When paying rent as provided under subparagraphs F 3 or 4 above, a tour operator is a guest. Imposition of Overnight Accommodations Tax.