Sec. 13-162.  Definitions.

As used in this article, the following words and phrases shall have the meanings ascribed to them in this section, except where the context clearly indicates or requires a different meaning:


City shall mean the City of Norfolk and the area within the corporate limits of the City of Norfolk.


Hotel shall mean any commercial, nonprofit, or state-owned facility where the public may obtain sleeping accommodations for payment. This includes any hotel, motel, tourist hotel, campground (charges for RV pads or tent sites), or inn. "Hotel" does not include: the portion of a health care facility (licensed under the Health Care Facility Licensure Act) which provides rooms, lodging, or sleeping accommodations for a charge; or a facility operated by an approved educational institution used to house students.


Person shall mean any natural person, individual, partnership, association, organization or corporation of any kind or character engaging in the business of operating a hotel.


Room shall mean any space ordinarily used for sleeping accommodations and for which any occupant has, for consideration, obtained the use or possession, or the right to use or possess, for a period not to exceed thirty (30) contiguous days. The term shall include camping space, trailer space or recreational vehicle space. The term does not include a function room such as a ballroom, banquet room, reception room, or meeting room, provided it is not used as temporary sleeping accommodations, nor for complimentary or other sleeping accommodations for which no consideration is charged or for sleeping accommodations for which the consideration is paid by a person not subject to the sales and use tax imposed by the Nebraska Revenue Act of 1967.


Taxpayer shall mean any person engaged in the hotel business herein defined who is required to pay the tax herein imposed.


Total consideration charged for occupancy shall mean any and all charges that are subject to the lodging tax under the Nebraska Visitors Development Act, Neb. Rev. Stat. 81-1245 et seq. excluding the city's lodging occupation tax.


Source  Ord. No. 5143, 1, 11-15-10