As used in this chapter, the following words and phrases shall have the following meanings, except where the context clearly indicates or requires a different meaning:

A. "Director of finance" means the director of finance of the city.

B. "Lodging" means the transaction of furnishing rooms or accommodations to a person or persons who for consideration, uses, possesses or has the right to use or possess any room or rooms in a hotel, apartment hotel, lodginghouse, motor hotel, guesthouse, guest ranch, mobile home, autocamp, trailer court and park, under any concession, permit, right of access, license to use or other agreement, or otherwise.

C. "Lodging tax" means a tax payable by the purchaser of lodging or the aggregate amount of taxes due from a vendor during the period for which such person is required to report the collections of lodging tax as herein specified.

D. "Person" means any individual, firm, partnership, joint venture, corporation, estate or trust, receiver, trustee, assignee, lessee or any person acting in a fiduciary or representative capacity, whether appointed by the court or otherwise, or any group or combination acting as a unit, and includes the plural as well as the singular number.

E. "Purchaser" means any person to whom the taxable service of lodging has been rendered.

F. "Taxpayer" means any person obligated to account to the financial officer for taxes collected or to be collected under the terms of this chapter.

G. "Vendor" means any person making sales to a purchaser in the city of the taxable service of lodging. (Ord. 1990-31 (part))