Chapter 75 FINANCE AND TAXATION.
75-33 MOTEL EXCISE TAX FOR TRANSIENTS - DEFINITIONS
For
the purposes of this Article, the following words and
phrases shall have the meanings respectively ascribed to them by this
section:
MOTEL
- Any public or
private hotel, inn, apartment, hotel, hostelry, tourist home or house,
bed and
breakfast home or house, motel, rooming house, travel campground or
other
lodging place within the Town of Front Royal with the capacity for four
(4) or
more transient lodgers at any one (1) time, offering lodging for
compensation
to any transient as defined herein.
(Ord.
No. 11-95 Added “travel campground” 9-11-95-Effective
Upon Passage)
OPERATOR
- Includes any person, partnership, corporate entity, those acting in a
representative capacity thereof and their successors and assigns, who
run,
manage, own or otherwise control a motel in the Town of Front Royal.
ROOM
RENTAL
- The total charge made by any motel for lodging and/or space furnished
to any
transient.
TOWN
- The Town of Front
Royal, Virginia.
TRANSIENT
- Any person who for any period of less than thirty (30) consecutive
days,
whether at his own expense or at the expense of another, obtains
lodging or the
use of any space in a motel.
TREASURER
- The Treasurer of the Town of Front Royal, Virginia, or his designated
agent.