Torrance Municipal Code Art. 1 General

222.1.1 TITLE.

This Chapter shall be known as the Uniform Occupancy Tax Law of the City of Torrance.

222.1.2 DEFINITIONS.

(Amended by O-3925)

Except where the context otherwise requires, the definitions given in this Section govern the construction of this Chapter.

a) Person 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.

b) Hotel means any structure, or any portion of any structure, which is occupied or intended or designed for occupancy, 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, mobilehome or house trailer at a fixed location, or other similar structure or portion thereof.

c) Occupancy means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.

d) Lodger means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement in a hotel as defined above. Except as hereinbelow provided such entitlement to occupancy does not include a tenancy contract. If the hotel is located in a zoning district which permits transient lodging accommodation and prohibits other residential uses, then it shall be conclusively presumed that a lodging relationship exists for purposes of this Chapter.

e) Rent means the consideration charged, whether or not received, for the occupancy of 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.

f) Operator means: the person who is proprietor of the hotel, motel, or short-term rental property, whether in the capacity of owner, lessee, sublessee, mortgagee, licensee, managing agent of the owner, or accommodations intermediary. Where the operator performs his functions through a managing agent or accommodations intermediary, of any type or character other than an employee, the agent or intermediary shall also be deemed an operator for the purposes of this Chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this Chapter by either the principal or the managing agent or accommodations intermediary shall, however, be considered to be compliance by both.

g) Accommodations intermediary includes, without limitation, any person, corporation, entity, travel or booking agent, room seller/reseller, or trust/partnership that directly or indirectly (i) facilitates the rental of accommodation(s) and (ii) charges, collects, or receives rent or a facilitation fee in connection with such rental.

h) Tax Administrator means the City Manager or his designated nominee.