111.02 Definitions.
For the purpose of this chapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
ACCRUAL ACCOUNTING. The operator enters the rent due from a transient on his or her records when the rent is earned, whether or not it is paid.
CASH ACCOUNTING. The operator does not enter the rent due from a transient on his or her records until rent is paid.
CITY. The City of Nehalem, a municipal corporation.
CITY MANAGER. The City Manager, or his or her designee, of the City of Nehalem, Oregon.
COLLECTION REIMBURSEMENT CHARGE. The amount a transient lodging provider may retain as reimbursement for the costs incurred by the provider in collecting and reporting a transient lodging tax and in maintaining transient lodging tax records.
CONFERENCE CENTER. A facility that:
(1) Is owned or partially owned by a unit of local government, a governmental agency or a non-profit organization; and
(2) Meets the current membership criteria of the International Association of Conference Centers.
CONVENTION CENTER. A new or improved facility that:
(1) Is capable of attracting and accommodating conventions and trade shows from international, national and regional markets requiring exhibition space, ballroom space, meeting rooms and any other associated space, including, but not limited to, banquet facilities, loading areas and lobby and registration areas;
(2) Has a total meeting room and ballroom space between one-third and one-half of the total size of the center’s exhibition space;
(3) Generates a majority of its business income from tourists;
(4) Has a room-block relationship with the local lodging industry; and
(5) Is owned by a unit of local government, a governmental agency or a non-profit organization.
COUNCIL. The City Council of the City of Nehalem, Oregon.
FEE. Either the fee payable by the transient or the aggregate amount of fees due from an operator during the period for which collections must be reported.
HOTEL. Any structure, or any portion of any structure, which is occupied or intended for transient occupancy for 30 days or less for dwelling, lodging or sleeping purposes, and includes, but is not limited to, any hotel, inn, tourist home or house, bed and breakfast facility, condominium, motel, studio hotel, bachelor hotel, lodging house, rooming house, public or private dormitory, public or private club or fraternal organization and space in RV parks and campgrounds or other similar structure or space or portions thereof so occupied.
OCCUPANCY. The use or possession, or the right to the use or possession for lodging or sleeping purposes of any room or rooms in a hotel.
PERSON. Any individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, limited liability company, limited liability partnership, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.
RENT. The consideration charged, whether or not received by the operator, for the occupancy of space in a hotel, valued in money, goods, labor, credits, property or other consideration valued in money, without any deduction.
RENT PACKAGE PLAN. The consideration charged for both food and rent where a single rate is made for the total of both. The amount applicable to rent for determination of transient room tax under this chapter shall be the same charge made for rent when not a part of a PACKAGE PLAN.
TOURISM. Economic activity resulting from tourists.
TOURISM PROMOTION. Any of the following activities:
(1) Advertising, publicizing or distributing information for the purpose of attracting and welcoming tourists;
(2) Conducting strategic planning and research necessary to stimulate future tourism development;
(3) Operating tourism promotion agencies; and
(4) Marketing special events and festivals designed to attract tourists.
TOURISM PROMOTION AGENCY. Includes:
(1) An incorporated non-profit organization or governmental unit that is responsible for the tourism promotion of a destination on a year-round basis;
(2) A non-profit entity that manages tourism-related economic development plans, programs and projects; and
(3) A regional or statewide association that represents entities that rely on tourism-related business for more than 50% of their total income.
TOURISM-RELATED FACILITY. A conference center, convention center or visitor information center; or other real property that has a useful life of ten or more years and has a substantial purpose of supporting tourism or accommodating tourist activities.
TOURIST. A person who, for business, pleasure, recreation or participation in events related to the arts, heritage or culture, travels from the community in which that person is a resident to a different community that is separate and distinct from and unrelated to the person’s community of residence, and that trip:
(1) Requires the person to travel more than 50 miles from the community of residence; or
(2) Includes an overnight stay.
TRANSIENT LODGING. Any individual who exercises occupancy or is entitled to occupancy in a hotel for a period of 30 consecutive days or less, counting portions of calendar days as full days. The day a transient checks out of the hotel shall not be included in determining the 30-day period if the transient is not charged rent for that day by the operator. Any such individual so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired.
TRANSIENT LODGING TAX. The tax imposed on the sale, service or furnishing of transient lodging.
VISITOR INFORMATION CENTER. A building, or a portion of a building, the main purpose of which is to distribute or disseminate information to tourists. (Ord. 2013-02, passed 09/9/2013)