§ 46-3.1. Definitions.

The following words, terms and phrases shall, for the purposes of this article and except where the context clearly indicates a different meaning, be defined as follows:

City means the City of Fayetteville and, variously, the incorporated territory of the city, wherein the City of Fayetteville is empowered to impose this tax by O.C.G.A. §48-13-50 et seq.

Due date means the 20 ^th day after the close of the monthly period for which the tax is to be computed.

Estimated tax liability means the operator's prospective tax liability based upon tax remittance in the prior fiscal year, as adjusted for change in tax rate or substantial change in circumstances due to damage to the hotel or other facility.

Facility means a motel, inn, lodge, tourist camp, tourist cabin, campground, or any other place in which rooms, lodgings or accommodations are regularly or periodically furnished for value.

Folio mean primary documentation produced by a hotel or other facility that demonstrates interaction between the operator and the occupant, and which, at a minimum, reflects the name and address given by the occupant, the date(s) of occupancy, the amount of rent charged for each date together with the amounts of applicable excise tax(es), and the method(s) of payment.

Guest room means a room occupied, or intended, arranged, or designed for occupancy, by one or more occupants for the purpose of living quarters or residential use.

Hotel means any structure or any portion of a structure, including any lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, studio hotel, motel, motor hotel, auto court, truck stop, tourist cabin, lodge, inn, time-share or other condominium, apartment community, public club, or private club, containing guest rooms and which is occupied, or is intended or designed for occupancy, by paying guests, whether rent is paid in money, goods, labor or otherwise. It does not include any hospital, asylum, sanitarium, orphanage, jail, prison, or other buildings in which human beings are housed and detained under legal restraint.

Monthly period means the calendar months of any year.

Occupancy means the use or possession, or the right to the use or possession of any guest room, lodging or public accommodation or apartment in a hotel or other facility or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room, lodging or public accommodation.

Occupant means any person who, or a consideration, uses, possesses, or has the right to use or possess any guest room, lodging or public accommodation in a hotel or other facility under any lease, concession, permit, right of access, license to use or other agreement, or otherwise.

Operator means any person operating a hotel or other facility in the city, including, but not limited to, the owner or proprietor of such premises, lessee, sublessee, lender in possession, licensee or any other person operating such hotel or other facility and who is subject to the taxation imposed for furnishing for value to the public any rooms, lodgings, or accommodations.

Permanent resident means any occupant as of a given a date who has or shall have occupied or has or shall have the right of occupancy of any guest room, lodging or public accommodation in a hotel or other facility for not less than ten continuous days next preceding such date.

Person means any individual, firm, partnership, joint adventure, association, social club, fraternal organization, joint stock company, corporation, cooperative, estate, trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number; excepting the United States, the State of Georgia and any instrumentality of either thereof upon which the city is without power to impose the tax.   

Rent means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also the amount for which credit.

Tax means the tax on occupants imposed by this article, as provided by O.C.G.A. §48-13-50 et seq.

(Ord. No. 0-2-12, §§ I, II, 2-2-12; Ord. No. 0-8-14, art. I, 6-19-14)