Title 3, Ch. 6 Transient Occupancy Taxes“"Transient" shall mean any person who exercises occupancy or is entitled to occupancy in a hotel by reason of a lease, concession, permit, right of access, license, or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days.” source
Title 3, Ch. 6“For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of six (6) percent of the rent charged by the operator.” source
Zoning Ordinance (Ord 2024-02, Exhibit A)“"Bed and breakfast inn" means a transient lodging establishment that is predominantly residential in character, is primarily engaged in providing overnight or otherwise temporary lodging for the general public, and where a breakfast [is served].” source
Citation: Title 3, Ch. 6 Transient Occupancy Taxes
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