Redwood City Municipal Code § 32.71 Definitions

This Article shall be known as, and may be cited as, the Uniform Transient Occupancy Tax Ordinance of the City of Redwood City.

(Ord. No. 1265, § 1)

Except where the context otherwise requires, the definitions given in this Section shall govern the construction of this Article:

HOSTING PLATFORM: A means through which an operator may offer a dwelling unit, or portion thereof, for transient occupancy. A hosting platform includes, but is not limited to, an internet based platform that allows an operator to advertise and potentially arrange for temporary occupation of the dwelling unit, or portion thereof, through a publicly searchable website, whether the transient user pays rent directly to the operator or to the hosting platform.

HOTEL: Any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar structure or portion thereof. A hotel also includes a short-term rental as provided for in Section 31.3 of the Redwood City Zoning Ordinance.

OCCUPANCY: The use or possession, or the right to use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.

OPERATOR: The person who is proprietor of the hotel, whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this Article and shall have the same duties and liabilities as his principal. Compliance with the provisions of this Article by either the principal or the managing agent shall, however, be considered to be compliance by both. An operator also includes a person who is a host as provided for in Section 31.3 of the Redwood City Zoning Ordinance.

PERSON: Except as used in the meaning of "transient" hereof, means any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit.

RENT: The consideration charged, whether or not received, for the occupancy of the space in a hotel valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits and property and services of any kind or nature, without any deduction therefrom whatsoever.

TAX ADMINISTRATOR: The Collector of the City of Redwood City.

TRANSIENT: Any individual who exercises occupancy or is, entitled to occupancy of a specific room by reason of concession, permit, right of access, license or other agreement for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days. Any such individual so occupying space in a hotel shall be deemed to be a transient until the period of thirty (30) days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy of the room. In determining whether an individual is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this Article may be considered.

(Ord. No. 1265, § 1; Ord. No. 1779, § 1, 5-7-79)

(Ord. No. 2442, § 5, 2-26-18)