§ 3.20.010. Definitions.

(A)

Lodging facility. Within the City of Jacksonville (the "City"), any structure, or any portion of any structure, which is occupied or intended or designed for short-term occupancy for dwelling, lodging or sleeping purposes and includes any hotel, motel, inn, condominium, house, cabin, apartment, public or private dormitory, fraternity, sorority, public or private club, space in a mobile home or trailer park, tent camping locations, or similar structures or spaces or portions thereof so occupied; provided such occupancy is for less than a 30-day period.

(B)

Lodging intermediary. A person other than a lodging provider that facilitates the retail sale of lodging and:

(1)

Charges for occupancy of the lodging facility;

(2)

Collects the consideration charged for occupancy of the lodging; or

(3)

Receives a fee or commission and requires the lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the lodging.

(C)

Lodging provider. A person that furnishes lodging.

(D)

Lodging tax. The tax assessed by the City on occupants of lodging facilities.

(E)

Lodging tax collector. A lodging provider or a lodging intermediary.

(F)

Occupancy. The use or possession, or the right to the use or possession for lodging or sleeping purposes of any lodging facility.

(G)

Occupant. Any individual who exercises occupancy or is entitled to occupancy in a lodging facility for a period of 30 consecutive calendar days, or less, counting portions of calendar days as full days. The day an occupant checks out of the lodging shall not be included in determining the 30-day period, if the occupant is not charged rent for that day by the lodging tax collector. Any such individual so occupying space in a lodging shall be deemed to be an occupant until the period of 30 days has expired, unless there is an agreement in writing between the lodging tax collector and the occupant providing for a longer period of occupancy. In determining whether a person is an occupant, uninterrupted periods of time extending both prior and subsequent to the effective date hereof may be considered. A person who pays for lodging on a monthly basis, irrespective of the number of days of such month, shall not be deemed an occupant.

(H)

Person. As used in this chapter, any individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

(I)

Rent. 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.

(J)

Travel package. The consideration charged for both food and rent where a single rate is made for the total of both. The amount applicable to rent for determination of the lodging tax under this chapter shall be the same charge made for rent when consideration is not a part of a package plan.

(K)

Tax Administrator. The City Administrator or the designee, who enforces this chapter.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)