“Accrual accounting” means a system of accounting which the operator enters the rent due from a transient on his records when the rent is earned, whether or not it is paid.

“Administrator” means the person designated as such by the city.

“Cash accounting” means a system whereby the operator does not enter the rent due from a transient on the records until rent is paid.

“City” means the city of Maupin, Oregon, a municipal corporation located in Wasco County, Oregon.

“Hotel” means any structure, or any portion of any structure, which is occupied or intended or designed for transient occupancy for 30 consecutive calendar days or less, for dwelling, lodging, or sleeping purposes. “Hotel” includes any hotel, inn, tourist home or tourist house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, bed and breakfast, space in mobile home or trailer or similar structure or portions thereof so occupied for a hotel/sleeping facility, provided such occupancy is for 30 consecutive calendar days or less.

“Occupancy” means the use or possession, or the right to the use or possession of a lodging facility for sleeping purposes, or any room or rooms or space in a hotel or RV as defined in this section.

“Operator” means the person who is the proprietor of the hotel/sleeping facilities in any capacity. Where the operator performs functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall be considered to be compliance by both.

“Person” means any individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination that act as a unit in occupying a hotel/sleeping facility.

“Rent” means the consideration charged, whether or not received by the operator, for the occupancy of space in a hotel/sleeping facility valued in money, goods, labor, credits, property or other consideration valued in money, without any deduction. “Rent” excludes, however, the sale of any goods, services and commodities, other than the furnishing of rooms or room or space in a hotel/sleeping facility.

“Rent package plan” means a plan where a single rate or charge is made for the total of food and rent. The amount applicable to rent for determination of a transient lodging tax under this chapter shall be the same charge made for rent when consideration is not made part of a package plan.

“RV” means any motorized bus or van equipped with a hotel/sleeping facility usable for transient occupancy, parked at any designated RV or camping facility.

“Tax” means either the tax payable by the transient, or the aggregate amount of taxes due by an operator during the period for which collections must be reported. Tax includes the taxes imposed under MMC 3.30.030.

“Tax administrator” means the city recorder of the city of Maupin.

“Tourism” means the business of attracting tourists and providing services and accommodations to those persons who are traveling for recreational or cultural purposes.

“Transient” means any individual who exercises occupancy or is entitled to occupancy in a hotel/sleeping facility for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. The day a transient checks out of the hotel/sleeping facility 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/sleeping facility shall be deemed to be a transient until the period of 30 days has expired, unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of the ordinance codified in this section may be considered. A person who pays for lodging on a monthly basis, irrespective of the number of days in such months, shall not be deemed a transient. [Ord. 295 § 2, 2013.]