“Accrual accounting” means a system of accounting in which the lodging tax collector enters the rent due from a transient on their records when the rent is earned, whether or not it is paid.

“Cash accounting” means a system of accounting in which the lodging tax collector does not enter the rent due from a transient on their records until the rent is paid.

“Chapter” means HRMC Chapter 5.09.

“Council” means the City Council of the City of Hood River, Oregon.

“Lodging facility” means any structure or any portion of any structure which is occupied or intended or designed for transient occupancy for less than a 30-day period, for dwelling, lodging or sleeping purposes, and includes any hotel, inn, bed and breakfast, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, roominghouse, apartment house, public or private dormitory, fraternity, sorority, public or private club, space in mobile home, condominium, cabin, tent camping, or trailer parks or similar structure, or portions thereof so occupied, provided such occupancy is for less than a 30-day period.

“Lodging intermediary” means a person other than a lodging provider that facilitates the rental of lodging and:

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

“Lodging tax collector” means a lodging provider or lodging intermediary.

“Occupancy” means the use or possession, or the right to use or possession, for lodging or sleeping purposes of any room or rooms in a lodging facility, or space in a mobile home or trailer park, or portion thereof.

“Person” means any individual, partnership, firm, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or other legal entity, group, or combination thereof acting as a unit.

“Rent” means the consideration charged, whether or not received by the lodging tax collector, for the occupancy of space in a lodging facility valued in money, goods, labor, credits, property or other consideration valued in money, without any deduction.

“Tax” means either the tax payable by the transient or the aggregate amount of taxes due from a lodging provider during the period for which they are required to report their collections.

“Tax administrator” means the City Recorder or Finance Director of the City of Hood River.

“Transient” or “occupant” or “transient occupant” means any person who exercises occupancy or is entitled to occupancy in a lodging facility for a period of less than 30 consecutive calendar days, counting portions of calendar days as full days. The day a transient checks out of the lodging facility shall not be included in determining the 30-day period if the transient is not charged rent for that day by the lodging tax collector. Any such individual so occupying space in a lodging facility shall be deemed to be a transient until the period of 29 days has expired, unless there is an agreement in writing between the lodging provider and the occupant providing for a longer period of occupancy. (Ord. 2055 Exh. A, 2020; Ord. 1582, 1986; Ord. 1500, 1981)