§ 21-66. Definitions.

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:

Collector means the person or agency designated by the parish council as the collector of the tax imposed by this article and includes any employees and duly authorized assistants.

Commission means the parish tourist and film commission, comprising the entire parish and including its appointed members to the board of directors.

Hotel means and includes any establishment, both public and private, engaged in the business of furnishing or providing rooms and overnight camping facilities intended or designed for dwelling, lodging or sleeping purposes to transient guests where such establishment consists of two or more guestrooms and does not encompass any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families. Motels and tourist camps and overnight camping facilities are included within this definition and shall specifically include establishments providing campgrounds and hookups or connection facilities for transient or overnight campers who travel or provide their own camping equipment but pay fees and consideration for the location and placement of various services for such campers.

Person shall have the same definition and meaning as that contained in R.S. 47:301(8) and shall include any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, this state, any parish, municipality, district or other political subdivision thereof or any board, agency, instrumentality or other group or combination acting as a unit, and the plural as well as the singular number.

(Ord. No. 80-4, § A, 4-8-80)

Cross reference

Definitions and rules of construction generally, § 1-2.