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Except where the context otherwise requires, the definitions contained in this section shall govern the construction of this chapter:

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

B. Transient Lodging means property which is used or designed for occupancy by transients for dwelling, lodging or sleeping purposes and which is rented or intended for rent on a daily or weekly basis to transients for a charge or fee paid or to be paid for rental or use of facilities.

C. Occupancy means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any transient lodgings.

D. Transient means any person who exercises occupancy or is entitled to occupancy in a transient lodging by reason of concession, permit, right of access, license or other agreement for a period of less than thirty (30) consecutive calendar days counting portions of calendar days as full days. Any such person so occupying space in a transient shall be deemed to be a transient until the period of thirty (30) consecutive days transpires unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy.

E. Rent means the total consideration valued in money paid by a transient for booking, reservations, and occupancy of space in a transient lodging, whether such consideration is received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without a deduction there from whatsoever and whether or not such consideration is received by the operator. In addition to the amount charged for booking, reservations and room lodging, rent includes charges by operator for meals, parking, telephone, and other items unless such charges by operator are separately incurred and specifically itemized on a duplicate customer pre-numbered receipt.

F. Operator means the person who is proprietor of the transient lodging, whether in the capacity of owner, lessee, sub-lessee, and mortgagee in possession, licensee or any other capacity. If the operator performs any functions or charges or receives rent through an agent of any type or character other than an employee, the agent shall also be deemed an operator for the purposes of this chapter and shall have the same obligations and liabilities as the principal. Where the operator is a corporation, the term operator also includes each and every member of the Board of Directors of such corporation for the time involved. Where the operator is a partnership or limited liability company, the term operator also includes each and every member thereof for the time involved. Compliance with the provisions of this chapter by either the principal or the agent shall, however, be considered to be compliance by both.

G. Tax Administrator means the Director of Finance of the City of Ashland, or designee.

H. Recreational Vehicle/Camping Park means a development designed principally for the transient housing of travel trailers, mobile homes, tent trailers, motor homes, and for tent camping.

I. Accrual Accounting. A system of accounting in which the operator enters the rent due from a transient into the record when the rent is earned, whether or not it is paid.

J. Cash Accounting. A system of accounting in which the operator records the rent due from a transient when it is paid, regardless of when the person occupies the room.

K. Full Breakfast. A complete meal served to occupant of the room consisting of a minimum of three prepared items plus beverage. The full breakfast must be served on dinnerware and presented in a common area furnished with table(s) and seating, not in a restaurant open to the public. (Ord. 3089, amended, 10/01/2013; Ord. 2632, amended, 1991; Ord. 1907, amended, 1977; Ord. 1975, amended, 1978)