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AN ORDINANCE TO AMEND CHAPTER 35 OF THE CODE OF THE CITY OF PORTSMOUTH, VIRGINIA (1988) BY AMENDING SECTIONS 35-441, 35-442 AND 35-443 THEREOF PERTAINING THE GUEST LODGING TAX RATE. BE IT ORDAINED by the Council of the City of Portsmouth, Virginia: 1. That the title of Article XI of the Code of the City of Portsmouth, Virginia, be amended to read "Guest Lodging Tax." 2. That Sections 35-441, 35-442 and 35-443 of the Code of the City of Portsmouth, Virginia, be amended and reordained to read as follows: Sec. 35-441. Defmitions. Except where the context clearly indicates a different meauing, the following words and phrases, when used in this article, shall, for the purpose of this article, have the following respective meanings: Day. The word "day" means any twenty-four hour period or portion thereof for which a room rental charge is made. Guest Lodging Tax. The term "guest lodging tax" shall mean the "transient occupancy tax" referred to in Section 58.1-3719 of the Code of Virginia. Hotel. The word "hotel" means any public or private hotel, inn, hostelry, tourist home or house, motel, rooming house or other lodging place within the city offering lodging for compensation to any guest. Lodging. The word "lodging" means the services, meals, food, board, lodging or space furnished any guest. Person. The word "person" means partnerships and bodies corporate as well as individuals, and for purposes of this article shall include officers, employees and members of any partnership and body corporate who are under a duty to perform any act required by this article. Guest. The word "guest" means any person who, for any period of not more than sixty (60) consecutive days, either at his own expense or at the expense of another, obtains lodging in any hotel; provided, however, that a person enrolled in and attending full time in a school, college or university within the corporate limits of the city shall not be classified as a guest.