Lynchburg |
Code of Ordinances |
Chapter 36. TAX CODE |
Article V. SPECIAL TAXES |
Division 3. TRANSIENT LODGING TAX |
§ 36-221. Definitions.
The following words and phrases, when used in this division, shall, for the purposes of this division, have the following respective meanings except when the context clearly indicates a different meaning:
Collector: The city collector and any of his duly authorized agents.
Director: The director of finance and any of his duly authorized agents.
Hotel: Any public or private hotel, inn, hostelry, tourist home or house, motel, rooming house or other lodging place within the city offering lodging for compensation to any transient.
Lodging: Space or room furnished any transient.
Transient: Any person who, for a period of not more than 30 consecutive days, either at his own expense, or at the expense of another, obtains lodging at any hotel.
(Tax Code 1941, § 91; Ord. of 7-1-78; Ord. No. O-81-106, § 1,5-26-81)
(Tax Code 1941, § 91; Ord. of 7-1-78; Ord. No. O-81-106, § 1,5-26-81)