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EXHIBIT X
<br />SANTA ANA MUNICIPAL CODE - CHAPTER 35 TAXATION, ARTICLE 5 HOTEL VISITORS' TAX
<br />AND ARTICLE 6 UTILITY USERS TAX CODE
<br />ARTICLE V. HOTEL VISTORS' TAX'
<br />Sec. 35-125. Title.
<br />This article shall be known as "The Hotel Visitors Tax Ordinance of the City of Santa Ana."
<br />(Ord. No. NS-1091, § 1, 8-16-71; Ord. No. NS-2162, § 1, 6-15-92; Ord. No. NS-2648, § 2, 4-5-04)
<br />Sec. 35-126. Definitions.
<br />Except where the context otherwise requires, the definitions given in this section govern the construction of
<br />this article:
<br />(a) Person. The term "person" means any individual, firm, partnership, joint venture, association, social club,
<br />fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee,
<br />syndicate, or any other group or combination acting as a unit.
<br />(b) Hotel. The term "hotel" means any structure, or any portion of any structure, which is occupied or intended
<br />or designed for occupancy by hotel visitors for dwelling, lodging or sleeping purposes, and includes any hotel,
<br />inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment
<br />house, dormitory, public or private club, mobile home or house trailer at a fixed location, or other similar
<br />structure or portion thereof.
<br />(c) Occupancy. The term "occupancy" means the use or possession, or the right to the use or possession, of any
<br />room or rooms or portion thereof, in any hotel for dwelling, lodging or sleeping purposes.
<br />(d) Hotel visitors. The term "hotel visitors" means any person who exercises occupancy or is entitled to
<br />occupancy by reason of concession, permit, right of access, license or other agreement. Any such person so
<br />occupying space in a hotel shall be deemed to be a hotel visitors until after the 30th consecutive day of such
<br />occupancy and said tax shall continue to be due upon all rent collected or accruing prior to said 30th day of
<br />occupancy unless such occupancy is pursuant to a qualifying rental agreement as defined in this article. In
<br />determining whether a person is a hotel visitors, uninterrupted periods of time extending both prior and
<br />subsequent to the effective date of this article may be considered.
<br />(e) Rent. The term "rent" means the total consideration charged to the hotel visitors as shown on the guest
<br />receipt for the occupancy of space in a hotel, including charges for equipment (such as rollaway beds, cribs
<br />and television set, etc.), and in -room services (such as movies and other services not subject to state taxes),
<br />valued in money, whether received or to be received in money, goods, labor or otherwise. It shall include all
<br />receipts, cash, credit, property and services of any kind or nature without any deduction therefrom
<br />whatsoever. The costs of additional goods and services, which are not "rent," but which may be sold as a
<br />package with the room (such as meals, excursions, and recreational services), must be accounted for in
<br />accordance with the rules and regulations promulgated by the finance director.
<br />(f) Operator. The term "operator" means the person who is proprietor of the hotel, whether in the capacity of
<br />owner, lessee, sublessee, mortgagee in possession, licensee, or any other capacity. Where the operator
<br />'Editor's note(s)—Ord. No. NS-2648, § 2, adopted April 5, 2004, changed the title of article V from "Transient
<br />Occupancy Tax" to "Hotel Visitors Tax."
<br />City of Santa Ana RFP No. 23-165 Page 155 of 196
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