“County” means Sierra County, a political subdivision of the state of California.

“Day,” unless otherwise specified, means calendar day.

“Delinquency” means the failure to do any act required to be done pursuant to this chapter, at the time required by this chapter.

“Lodging” shall mean any building, portion of a building, reserved outdoor space, or other premises or area rented for use by transients for overnight accommodations. A “lodging” shall refer to the following premises, including but not limited to: motel, hotel, inn, tourist home, vacation home rental property, bed and breakfast, rooming house, apartment house, mobile home park, recreational vehicle park, campground, or parking area, or any property rented to a “transient” as defined below.

“Occupancy” means the use, or the right to use, any lodging.

“Operator” means the person who is proprietor of the lodging whether in the capacity of owner, lessee, sublessee, mortgagee in possession, licensee, or in any other capacity. Where the operator performs his duties through a contracted managing agent of any type or character other than that of an employee, the managing agent shall also be deemed to be an operator for the purposes of this chapter and shall have the same duties and liabilities as his principal. If the contract between the operator and the managing agent so states, the managing agent shall be solely responsible for the duties and liabilities of the operator. 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” means any fee, charge, or other valuable consideration received by an operator as gross proceeds paid by a transient (defined below) for lodging. The “rent” shall be valued in money, whether it is received in money or in-kind goods or services. “Rent” shall include all services of any kind or nature prior to any deduction for any reason whatever.

“Tax” means the transient occupancy tax imposed by this chapter.

“Tax Collector” means the Tax Collector of Sierra County.

“Transient” means any person having occupancy of a lodging for a period of 30 consecutive calendar days or less regardless of the form of agreement, license, permit or entitlement. Any person actually occupying a lodging 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. (Ord. 834, eff. 4/16/96; Ord. 807, eff. 10/7/93; Ord. 786, eff. 6/20/92; Ord. 377, eff. 10/7/71)