My WebLink
|
Help
|
About
|
Sign Out
Home
Browse
Search
2019 Ordinances
Portsmouth-City-Attorney
>
ORDINANCES
>
2019
>
2019
>
2019 Ordinances
>
2019 Ordinances
Metadata
Thumbnails
Annotations
Entry Properties
Last modified
12/13/2019 9:07:10 AM
Creation date
1/10/2019 4:16:58 PM
Metadata
Jump to thumbnail
< previous set
next set >
There are no annotations on this page.
Document management portal powered by Laserfiche WebLink 9 © 1998-2015
Laserfiche.
All rights reserved.
/
230
PDF
Print
Pages to print
Enter page numbers and/or page ranges separated by commas. For example, 1,3,5-12.
After downloading, print the document using a PDF reader (e.g. Adobe Reader).
View images
View plain text
EXHIBIT A <br />INTERPRETATION. • Deletions are shown by , .. Additions are <br />shown by double underlines. Portions of Chapter 35 not expressly shown hereon as <br />amended are not amended by this ordinance. <br />CHAPTER 35 - TAXATION <br />ARTICLE X. — TRANSIENT RENTAL TAX. <br />Sec. 35 -441. — Definitions. <br />Except where the context clearly indicates a different meaning, the following words <br />and phrases, when used in this article, shall, for the purpose of this article, have the <br />following respective meanings: <br />Day means any 24 -hour period or portion thereof for which a room rental charge is <br />made. <br />Gayest means any person who, for any period of not more than 60 consecutive days, <br />either at his own expense or at the expense of another, obtains lodging in any hotel; <br />provided, however, that a person enrolled in and attending full time in a school, college <br />or university within the corporate limits of the city shall not be classified as a guest. <br />Hotel means any public or private hotel, inn, hostelry, tourist home or house, motel, <br />roominghouse or other lodging place within the city offering lodging for compensation to <br />any guest. <br />Lodging means the services, meals, food, board, lodging or space furnished any <br />guest. <br />Person means partnerships and bodies corporate as well as individuals, and for <br />purposes of this article shall include officers, employees and members of any partnership <br />and body corporate who are under a duty to perform any act required by this article. <br />Sec. 35 -442. — Levied; amount. <br />
The URL can be used to link to this page
Your browser does not support the video tag.