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 Diboll
 Code of Ordinances
 Chapter 19. TAXATION
 Article III. HOTEL OCCUPANCY TAX

§ 19-41. Definitions.  

Latest version.

  • The following, words, terms and phrases are defined as follows:

    (a)

    Hotel. Any building or buildings in which the public may, for a consideration, obtain sleeping accommodations, including hotels, motels, tourist homes, houses or courts, lodging houses, inns, roominghouses, or other buildings where rooms are furnished for a consideration, but not including hospitals, sanitariums or nursing homes.

    (b)

    Consideration. The cost of the room in a hotel only if the room is ordinarily used for sleeping, and not including the cost of any food served or personal services rendered to the occupant of such room not related to the cleaning and readying of such room for occupancy.

    (c)

    Occupancy. The use or possession, or the right to the use or possession, of any room or rooms in a hotel if the room is one which is ordinarily used for sleeping and if the occupant is other than a permanent resident as hereinafter defined.

    (d)

    Occupant. Anyone who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms in a hotel under any lease, concession, permit, right of access, license, contract or agreement, other than a permanent resident as hereinafter defined.

    (e)

    Person. Any individual, company, corporation or association owning, operating, managing or controlling any hotel.

    (f)

    Finance director/city manager. The finance director of the City of Diboll and/or the city manager of Diboll shall collect the local hotel occupancy tax.

    (g)

    Quarterly period. The regular calendar quarters of the year, the first quarter being composed of the months of October, November and December; the second quarter being the months of January, February and March; the third quarter being the months of April, May and June; and the fourth quarter being the months of July, August and September.

    (h)

    Permanent resident. Any occupant who has or shall have the right to occupancy of any room or rooms in a hotel for at least thirty (30) consecutive days during the calendar year or preceding year.

(Ord. No. 2000-04, § 1.00, 3-12-2000