A "hotel" is any building in which member of the public obtain sleeping accomations for consideration. The term includes, but it not limited to a:
Bed and Breakfast (B&B)
The term hotel does not include hospitals, sanitariums or nursing homes; or a dormitory or other housing facility owned or leased and operated by an institution of higher eductaion, or a private or independent institution of higher education.
Every person owning, operating, managing or controlling any hotel, motel, bed & breakfast or other lodging facility shall collect the tax imposed, complete a Hotel Occupancy Tax Report and remit both to the City. A Hotel Occupancy Tax Report must be filed for each calendar month even if there are no taxable room receipts.