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The following words, terms, and phrases, when used in this article, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:

City means the City of Aurora, Colorado.

Finance director means the finance director of the City or such other person designated by the City; "finance director" shall also include such person's designee.

Gross taxable sales means the total amount received in money, credit, property or other consideration valued in money for all sales and purchases of lodging, which are subject to the tax imposed by this article.

Lodging means the transaction of furnishing a room or rooms, or other accommodations, by any person to a another person or persons who, for consideration, use, possess, or have the right to use or possess any room or rooms in a hotel, apartment hotel, lodging house, motor hotel, guest house, bed and breakfast residence, guest ranch, mobile home, auto camp, trailer court, or trailer park in the City, under any agreement, concession, permit, right of access, license, or otherwise. This definition shall not apply to the transaction of furnishing rooms or accommodations for meetings or exhibitions.

Person means any individual, firm, limited liability company, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, or any group or combination acting as a unit.

Purchase or sale means the acquisition for consideration by any person of lodging.

Purchaser means any person who has purchased lodging or to whom lodging has been sold.

Tax means the lodger's tax payable by the purchaser or due from a vendor.

Taxpayer means any person obligated to collect and/or pay lodger's tax under this article.

Vendor means any person selling lodging including any marketplace facilitator, or a marketplace seller engaged in business in the city. Marketplace facilitator and marketplace seller shall have the same meaning as in article II of this chapter, section 130-31. (Code 1979, § 36-127; Ord. No. 2020-17, § 3, 6-22-2020)

Cross reference: Definitions generally, § 1-2.