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ADDITIONS AND DELETIONS <br /> CHAPTER 51.5 <br /> HOTEL USE TAX <br /> Section 1. DEFINITIONS. The words and phrases used in this Chapter shall have their <br /> normal and customary meanings except as otherwise defined in this Section. <br /> (1) "Hotel"means any building or structure in which the public may, for a <br /> consideration, obtain living quarters, or sleeping or housekeeping accommodations in which ten <br /> or more rooms, apartments or suites are available for such use, and includes inns, motels, tourist <br /> homes or courts, lodging houses, rooming houses, and apartment houses. <br /> (2) "Permanent resident"means any person who occupied or has the right to occupy <br /> any room or rooms in a hotel for not fewer than thirty consecutive days. <br /> (3) "Rent'or"rental"means the consideration received for occupancy, valued in <br /> money, whether received in money or otherwise, including all receipts, cash, credits and <br /> property or services of any kind or nature. <br /> (4) "Person"means any individual, firm, entity or representative. <br /> (5) "Short-term residential unit'means all or part of a dwelling within the City that is <br /> rented to individuals or families who occupy overnight accommodations for a period of less <br /> than thirty 30L�s. <br /> Section 2. TAX IMPOSED. A tax, in addition to any and all other taxes, is imposed <br /> upon the use and privilege of renting, leasing or letting of rooms in a hotel or short-term <br /> residential unit in the City at a rate of eight percent(8%) of the gross rental receipts from such <br /> rental, leasing or letting, the ultimate incidence of and liability for payment of which shall be <br /> borne by the user, lessee or tenant of said rooms. <br /> Section 3. HOTEL USE LICENSE AND TAX. No person shall engage in the <br /> business or renting, leasing or letting rooms in a hotel or short-term residential unit in the City <br /> without an annual license first obtained from the City Per4E on forms as required by the City <br /> C—lerlE. The license fee for hotels shall be in the amount of Four Hundred <br /> Dollars ($400.00). The license fee for short-term residential units shall be in the amount of <br /> Twenty-five Dollars ($25.00). Any person operating a hotel or short-term residential unit in the <br />