(1) “Lodging services” means the providing of hotel rooms, motel rooms, lodging rooms, motor hotel rooms, guest house rooms or other similar accommodations, that are rented to persons for a period of less than one (1) month or thirty (30) consecutive days, but shall not include rentals under a written agreement for occupancy for a period of at least one (1) month or thirty (30) days. Lodging services does not include the providing of meeting rooms.

(2) “Lodging price” means the gross price paid, exclusive of other taxes paid, or value given by the customer for the provision of lodging services.

(3) “Lodging provider” means any person furnishing lodging services or such provider’s authorized agent.

(4) “Lodgers tax” means an excise tax payable by the purchaser of lodging services or the aggregate amount of taxes due from a lodging provider during the period for which such person is required to report the collections of lodgers taxes as here in specified.

(5) “Person” means any individual, firm, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, licensee or any person acting in a fiduciary or representative capacity, whether appointed by the court or otherwise, or any group or combination acting as a unit, and includes the plural as well as a singular number.

(6) “Taxpayer” means any person obligated to account to the Town for taxes collected or to be collected under the terms of this Article.

(7) “Third party facilitator” means any person or entity who arranges for temporary accommodations between a homeowner and a guest over the internet (booking transaction) and collects the rental fee and applicable taxes including the Town’s lodging tax and shall file monthly tax reports whether or not any taxes are collected. (Ord. 1232 §1, 2016; Ord. 1276 §1, 2018)