Laserfiche WebLink
TOWN OF TRUCKEE <br /> California <br /> <br />ORDINANCE NO. 93-07 <br /> <br />AN ORDINANCE OF THE TOWN OF TRUCKEE <br />IMPOSING A TRANSIENT OCCUPANCY TAX <br /> <br />The Town Council of the Town of Truckee Does Ordain as Follows: <br /> <br /> Section 1. Title. This ordinance shall be known as the Transient Occupancy Tax <br />Ordinance of the Town of Truckee. <br /> <br /> Section 2. Definitior~$, Except where the context otherwise requires, the definitions <br />given in this section govern the construction of this ordinance. <br /> <br />(a) <br /> <br />Person. "Person" means any individual, firm, partnership, joint venture, <br />association, social club, fraternal organization, joint stock company, corporation, <br />estate, trust, business trust, receiver, trustee, syndicate, or any other group or <br />combination acting as a unit. <br /> <br />Hotel. "Hotel" means any structure, or any portion of any structure, which <br />is occupied or intended or designed for occupancy by transients for dwelling, lodging <br />or sleeping purposes, and includes any hotel, inn, condominium, house, apartment <br />house, dormitory, public or private club, mobile home or house trailer at a fixed <br />location, or other similar structure or portion thereof. <br /> <br />(c) <br /> <br />Occupancy. "Occupancy" means the use or possession, or the right to the use or <br />possession of any room or rooms or portion thereof, in any hotel for dwelling, <br />lodging or sleeping purposes. <br /> <br />(d) <br /> <br />Transient. "Transient" means any person who exercises occupancy or is entitled <br />to occupancy by reason of concession, permit, right of access, license or other <br />agreement for a period of thirty (30) consecutive calendar days or less, counting <br />portions of calendar days as full days. Any such person so occupying space in a <br />hotel shall be deemed to be a transient until the period of thirty (30) days has expired, <br />unless there is an agreement in writing between the operator and the occupant <br />providing for a longer period of occupancy. In determining whether a person is a <br />transient, uninterrupted period of time extending both prior and subsequent to the <br />effective date of this ordinance may be considered. <br /> <br />(e) <br /> <br />Rent. "Rent" means the consideration charged, whether or not received, for <br />the occupancy of space in a hotel valued in money, whether to be received in money, <br />goods, labor or otherwise, including all receipts, cash, credits, and property and <br />services or any kind or nature, without any deduction therefrom whatsoever. <br /> <br /> <br />