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Lodging means an room any or rooms, lodgings, or accommodations in any hotel, <br />motel, inn, tourist camp tourist cabin, camping grounds, club, short -term rental or any <br />other place in which rooms, lodging, space or accommodations are regularly furnished to <br />transients for consideration. , , <br />any 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 />Retail Sale means, for purposes of this article, the sale or charges for any lodging <br />furnished to transients. <br />Room Charge means the full retail price charged to the transient (or the person <br />paving on behalf of the transient) for the use of the lodging before taxes. The room <br />charge includes any fee retained as compensation for facilitating the retail sale, whether <br />described as an accommodation fee, facilitation fee, or any other name. <br />Transient means any erson who, for any period of not more than 60 consecutive <br />days, either at his own expense or at the expense of another, obtains lodging in the city. <br />2. Article X of Chapter 35 of the Code of the City of Portsmouth, Virginia (2006) is <br />amended by amending Section 35 -442 as follows: <br />Sec. 35 -442. Levied; amount. <br />There is hereby imposed and levied on each go&A transient a tax equivalent to eight <br />percent of the total amount paid for lodging by or for the <br />transient plus a flat tax of $3.00 per room for each night of lodging. The tax <br />levied by this article shall be imposed only for the use or possession of lodging that is <br />suitable or intended for occupancy by transients for dwelling, lodging, or sleeping <br />purposes. <br />3. Article X of Chapter 35 of the Code of the City of Portsmouth, Virginia (2006) is <br />amended by amending Section 35 -443 as follows: <br />