§ 26-141. Definitions.

As used in this division, the following words, terms and phrases have the meanings ascribed to them in this section, except when the context clearly indicates a different meaning:

Collector means the person or agency designated as the collector of the tax imposed herein and includes any employees and duly authorized assistants.

District means the Camellia Square Economic Development District, State of Louisiana.

Hotel as used herein shall mean and include any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging or sleeping purposes to transient guests where such establishment consists of two or more guest rooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. Motels and tourist camps and overnight camping facilities are included within the definition in this paragraph and shall specifically include establishments providing campgrounds and hook-ups or connection facilities for transient or overnight campers who travel or provide their own camping equipment but pay fees and consideration for the location and placement and various services for such campers.

Person as used herein shall have the same definition and meaning as that contained in LSA R.S. 47:301(8) and shall include any individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate, the State of Louisiana, any Parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality or other group or combination acting as a unit, and the plural as well as the singular number.

Tax as used herein shall mean the two per cent hotel occupancy tax levied by the district pursuant to La. R.S. 33:9038.39 and other constitutional and statutory authority.

(Ord. No. 3687, § 2, 5-14-2013)