3-5-3: DEFINITIONS:
In addition to the definitions in chapter 1 of this title, when used in this chapter the following words shall have the following meanings unless the context requires otherwise:
GROSS TAXABLE SALES: The total amount received in money, credits, property or other consideration valued in money from sales and purchases of lodging that is subject to the tax imposed in this chapter.
LODGING: Rooms or accommodations for overnight use furnished by any person or the representative of any person to any person who for consideration uses, possesses, occupies or has the right to use, possess or occupy any such room or accommodation in a hotel, condominium hotel, apartment hotel, condominium, lodging house, motel, motor hotel, guest house, guest ranch, resort, mobile home, mobile home park, auto court, inn, trailer court, trailer park or hotel, under any concession, permit, lease, contract, license to use or other similar arrangement.
MARKETPLACE: A physical or electronic forum, including, but not limited to, a store, a booth, an internet website, a catalog, or a dedicated sales software application, where the remote sale of lodging within the town is offered.
MARKETPLACE FACILITATOR:
1. A person who:
a. Contracts with a marketplace seller or multichannel seller to facilitate for consideration, regardless of whether or not the consideration is deducted as fees from the transaction, the remote sale of lodging within the town through the person's marketplace;
b. Engages directly or indirectly, through one (1) or more affiliated persons, in transmitting or otherwise communicating the offer or acceptance between a purchaser and the marketplace seller or multichannel seller; and
c. Either directly or indirectly, through agreements or arrangements with third parties, collects payment from the purchaser on behalf of the seller.
2. "Marketplace facilitator" does not include a person that exclusively provides internet advertising that does not otherwise meet this definition.
MARKETPLACE SELLER: A person, regardless of whether or not the person is engaged in business in the town, which has an agreement with a marketplace facilitator and offers the remote sale of lodging within the town through a marketplace owned, operated, or controlled by a marketplace facilitator.
MULTICHANNEL SELLER: A vendor that offers for the remote sale of lodging within the town through a marketplace owned, operated, or controlled by a marketplace facilitator, and through other means.
PURCHASE or SALE: The acquisition or furnishing for consideration by any person of lodging within the town.
PURCHASER: Any person exercising the taxable privilege of purchasing lodging.
TAX: Either the tax payable by the purchaser or the aggregate amount of taxes due from a vendor during the period for which the vendor is required to report collections under this chapter.
VENDOR: A a person making sales of or furnishing lodging to a purchaser in the town, and includes, but is not limited to, a marketplace facilitator, a marketplace seller, or a multichannel seller. (Ord. 30, Series 2021)