§ 40-19. Definitions.

For the purposes of this article:

Consideration means the amount charged, whether or not received, for occupancy in a hotel or short term rental unit or valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature, without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person.

Hotel means 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 camp, tourist court, tourist cabin, motel or any place in which rooms, lodgings or accommodations are furnished to transients for a consideration. Provided, however, such definition shall not include those establishments which furnish rooms to less than six persons.

Occupancy means the use or possession, or the right to the use or possession, of any room, lodging or accommodation in any hotel or short term rental unit.

Operator means the person operating the hotel or short term rental unit, whether as owner, lessee or otherwise.

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.

Short term rental unit or unit means a residential dwelling that is rented wholly or partial for a period of less than 30 continuous days, but is not a hotel as defined in T.C.A. § 68-14-302 or a bed and breakfast establishment or a bed and breakfast homestay as those terms are defined in T.C.A. § 68-14-502.

Transient means any person who exercises occupancy or is entitled to occupancy for any rooms, lodgings or accommodations in a hotel for a period of less than 90 continuous days or in a short term rental unit for a period of less than 30 continuous days.

(Code 1992, § 27-71; Priv. Acts 1969, ch. 131, § 1; Priv. Acts 1971, ch. 173, § 1; Priv. Acts 2004, ch. 118, § 1; Ord. No. 488, Exh. B.1, B.2, 8-13-2018)

Cross reference

Definitions and rules of construction, § 1-2.