Austin |
Code of Ordinances |
Title 11. TAXATION. |
Chapter 11-2. HOTEL OCCUPANCY TAX. |
Article 1. GENERAL PROVISIONS. |
§ 11-2-1. DEFINITIONS.
In this chapter:
(1)
CONSIDERATION means the cost of a hotel room only if the room is ordinarily used for sleeping, and does not include the cost of any food served or personal services rendered to the room or a person in the room unless related to the cleaning and readying of the room for occupancy.
(2)
DEPARTMENT means the Financial and Administrative Services Department.
(3)
HOTEL means a building in which members of the public may obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or other building where a room is furnished for a consideration, but does include a hospital, sanitarium, or nursing home.
Source: 1992 Code Section 5-3-1; Ord. 031204-10; Ord. 031211-11.