Earlier editions: 2026-09
Division 11 — Uniform Transient Occupancy Tax›Chapter 1 — General
Ventura County Municipal Code Art. 2 Definitions
Ventura County Municipal Code · 2026-10 edition · updated 2026-10-04 · Ventura County
Cite as: Ventura County Municipal Code Article 2 · Text as of 2026-10-04
11121 - Construction.¶
Unless the context otherwise requires, the definitions in this Article shall govern the construction of this Division.
11122 - Person.¶
"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.
11123 - Hotel.¶
"Hotel" means any commercial establishment, or any portion of any commercial establishment, which provides for the occupancy of transients for dwelling, lodging or sleeping purposes, whether by the day, week or month, and includes any hotel, inn, motel or commercial establishment of similar nature.
11124 - Occupancy.¶
"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.
11125 - Transient.¶
"Transient" means any person who exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or other agreement for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days. Any such person so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this ordinance may be considered.
11126 - Rent.¶
"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.
11127 - Operator.¶
"Operator" means 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 or of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this Division and shall have the same duties and liabilities as his principal. Compliance with the provisions of this Division by either the principal or the managing agent shall, however, be considered to be compliance by both.
11128 - Tax collector.¶
"Tax collector" means the tax collector of the County of Ventura.
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