§ 28-40. Definitions.

The following words, terms and phrases, when used in this division, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

Accrual accounting means the operator enters the rent due from a transient on his records when the rent is earned, whether or not it is paid.

Cash accounting means the operator does not enter the rent due from a transient on its records when the rent is earned, but rather when it is paid.

Occupancy means the use or possession, or the right to the use or possession for lodging or sleeping purposes of any room or rooms in a transient lodging, as the term is defined in this section.

Operator means the person who is the proprietor of transient lodging in any capacity, including the owner, agent, or any manager of transient lodging. Where the operator is a managing agent other than an employee, the managing agent shall have the same duties as the principal. Compliance with the provisions of this division by either the principal or the managing agent shall be considered to be compliance by both.

Person means any individual, corporation, partnership, joint venture, association, social club, fraternal organization, public or private dormitory, joint stock company, corporation, estate, oration, trust, receiver, trustee, syndicate or any other group or combination acting as a unit.

Rent means the consideration charged, whether or not received by the operator, for the occupancy of transient lodging, valued in money, goods, labor, credits, property or other consideration valued in money, without any deduction, but shall not include charges to a condominium unit owner which are solely for cleaning or maintenance of such unit or personal use or occupancy by such owner, so long as the charges are made in connection therewith for space occupancy.

Rent package plan means the consideration charged for both food and rent where a single rate is used that includes the total of both. The entire amount charged for the rent package plan shall be considered rent unless the lodging is also offered independently of any food at a lower price, in which case the rent shall be the charge which would be made for the lodging if purchased separately from any food.

Tax means the tax payable by the transient or the aggregate amount of taxes due from an operator during the period for which collections are required to be reported.

Tax Administrator means the Financial Administrator of the City of Independence.

Transient means any individual who exercised occupancy or is entitled to occupancy in a transient lodging for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. The day a transient checks out of the transient lodging shall not be included in determining the 30-day period if the transient is not charged rent for that day by the operator. Any individual so occupying space in transient lodging shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy, or the tenancy actually extends more than 30 consecutive days. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance from which this division is derived may be considered. A person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient.

Transient lodging means any of the following types of accommodation when occupied for less than 30 consecutive days:

(1)

Hotel, motel and inn dwelling units that are used for temporary overnight human occupancy;

(2)

Spaces used for parking recreational vehicles or erecting tents during periods of human occupancy; or

(3)

Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units, that are used for temporary human occupancy.

Transient occupant means any individual who has the right to use all or a part of a transient lodging for lodging or sleeping purposes for a period of less than 30 consecutive days, counting portions of calendar days as full days. In determining the 30-day period, the day the transient occupant checks out of the transient lodging shall not be included if the transient occupant is not charged rent for that day, unless there is a written agreement between the operator and an individual providing for a longer period of occupancy, any individual occupying space in a transient lodging shall be deemed to be a transient occupant until 30 consecutive calendar days have passed.

(Code 2006, § 3.1.1; Ord. No. 1416, § 1, 12-10-2002)