Earlier editions: 2026-09
Title II — REVENUE AND TAXATION›Chapter 3 — TRANSIENT OCCUPANCY TAX
Windsor Municipal Code Art. 1 Definitions
Windsor Municipal Code · 2026-10 edition · updated 2026-10-04 · Windsor
Cite as: Windsor Municipal Code Article 1 · Text as of 2026-10-04
2-3-100 - Definitions.¶
For the purposes of this chapter, the following words and phrases shall, except where the context otherwise requires, have the meanings respectively ascribed to them by this section:
Booking transaction shall mean any reservation or payment service provided by a person, who facilitates the transaction of renting a residential dwelling unit between a prospective transient user and a host.
Host shall mean any person who is an owner, lessee, or sub-lessee of a residential dwelling unit, or portion thereof, offered for rent for a period of less than thirty (30) calendar days, regardless of whether such person lives in the residential dwelling unit while it is rented to a transient user. Host also includes any person who offers, facilitates, or provides services to facilitate, a vacation rental or home-share, including, but not limited to, insurance, concierge services, catering, restaurant bookings, tours, guide services, entertainment, cleaning, property management, or maintenance of the residential property or unit regardless of whether the person is an owner, lessee, or sub-lessee of a residential property or unit offered for use as a vacation rental or home-share. Any person, other than an owner, lessee, or sub-lessee, who operates home-sharing or vacation rental activities exclusively on the internet shall not be considered a host.
Hosting platform shall mean a person who participates in the short-term rental business by collecting or receiving a fee, directly or indirectly through an agent or intermediary, for conducting a booking transaction using any medium of facilitation.
Hotel shall mean 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. Such term 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. The term "hotel" does not include an organized camp, as that term is defined by section 18897 of the Health and Safety Code of the State.
Occupancy shall mean the use or possession, or the right to the use or possession of any one (1) or more rooms or portion thereof, in any hotel or dwelling for lodging or sleeping purposes.
Operator shall mean 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/her 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 chapter, and shall have the same duties and liabilities as his/her principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
Person shall mean 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 shall mean 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.
Tax administrator shall mean the Town Manager.
Transient shall mean 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 thirty (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 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 written and signed prior to any days of occupancy claimed as non-transient days.
(Ord. No. 92-05 § 1; Ord. No. 2003-173 § 1; Ord. No. 2023-379, § 8, 6-21-2023)
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