§ 26-42. Definitions.

The following words, terms and phrases shall, for the purposes of this article and except where the context clearly indicates a different meaning, be defined as follows:

County means the unincorporated areas of Greene County, Georgia.

County manager means the county manager of Greene County, or his designee.

Due date means the 20th day after the end of the monthly period for which tax is to be computed.

Greene County means a body politic governed by the Greene County Board of Commissioners.

Guest room means a room occupied, or intended, arranged, or designed for occupancy, by one or more occupants for the purpose of living quarters or residential use.

Monthly period means a calendar month.

Motel means any structure or any portion of a structure, including any motel, lodging house, rooming house, dormitory, Turkish bath, bachelor hotel, hotel, motor hotel, auto court, campground, bed and breakfast inn, public club, or private club, containing guest rooms and which is occupied, or is intended or designed for occupancy by guests, whether rent is paid in money, goods, labor or otherwise. Such term does not include any jail, hospital, asylum, sanitarium, orphanage, prison, detention center, or other buildings in which human beings are housed and detained under legal restraint.

Occupancy means the use or possession, or the right to the use or possession of any room or apartment in a motel, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of the room.

Occupant or guest means any person who, for a consideration, uses, possesses, or has the right to use or possess any room in a motel under any lease, concession, permit, right of access, license to use, or other agreement, or otherwise.

Operator means any person operating a motel in the county including, but not limited to, the owner or proprietor of such premises, the lessee, sub-lessee, lender in possession, licensee, or any other person otherwise operating such motel.

Person means an individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, nonprofit corporation or cooperative nonprofit membership, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit, the plural as well as the singular number, excepting the United States of America, the State of Georgia, and any political subdivision of either thereof upon which the county is without power to impose the tax herein provided.

Private sector nonprofit organization means any private, nonprofit quasi-governmental organization formed and operating in the county for the purpose of promoting tourism, conventions, and trade shows, or for other purposes provided in O.C.G.A. § 48-13-51(a)(3) including but not limited to the Greene County Chamber of Commerce and its successors.

Rent means the consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature, and also the amount for which credit is allowed by the operator to the occupant, without any deduction there from whatsoever.

Return means any return filed or required to be filed as herein provided.

Tax means the tax imposed by this article.

(Code 1998, § 4-105(A); Ord. of 2-3-2000, § 4-105; Ord. of 5-17-2005(1), § 4-105; Ord. of 11-20-2007, § 4-105)