occupancy tax definition

occupancy tax means the tax on lodging authorized by the Lodgers' Tax Act;
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occupancy tax refers to that portion of the Durham County Hotel/Motel Occupancy Tax imposed pursuant to G.S. 105-164.4(3) generated directly from the operations of the Hill Building Property and paid by the Company to the County that is subsequently distributed to the City by the County. This does not include the 1% portion of the tax that is dedicated to funding of the Durham Performing Arts Center (DPAC). As of the date of this Agreement, the effective rate that is distributed to the City is 1.275%.
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occupancy tax or “Lodgers’ Tax” or “Tax” means the tax on lodging authorized by the Lodgers’ Tax Act, State of New Mexico.
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Examples of occupancy tax in a sentence

  • Illegal rental activity is any rental activity that is not consistent with the Town’s Zoning Ordinance, or any rental activity that is not compliant with the Transient Occupancy Tax Ordinance.

  • If you suspect illegal rental activity, you may submit an anonymous tip via the Town’s TOT hotline at (760) 934-8989 x275 or on the Town’s website via the Transient Occupancy Tax information page.

  • Federal employee on official business (Exemption limited to Hotel Occupancy Tax only.

  • The funding source is General Purpose Revenue and Transient Occupancy Tax Revenues.

  • State of California Form STD 236, Hotel/Motel Transient Occupancy Tax Waiver (Exemption Certificate for State Agencies) may be found at: http://www.documents.dgs.ca.gov/dgs/fmc/pdf/std236.pdf.

  • Taxes as of the time of this Agreement are 13% comprised of a 7% state/county sales tax and 6% New Hanover County Occupancy Tax.

  • EXHIBIT H ATTACHMENTS‌ This exhibit includes the following attachment(s): o Attachment 1, Hotel/Motel Transient Occupancy Tax Waiver END OF EXHIBIT @EXHIBIT H ATTACHMENT #@1‌ STATE OF CALIFORNIA HOTEL/MOTEL TRANSIENT OCCUPANCY TAX WAIVER (EXEMPTION CERTIFICATE FOR STATE AGENCIES) STD.

  • END OF EXHIBIT with @Contractor Name EXHIBIT H ATTACHMENTS‌ This exhibit includes the following attachment(s): o Attachment 1, Hotel/Motel Transient Occupancy Tax Waiver o Attachment 2, Contractor’s Audio-Visual Equipment Price List o Attachment 3, Contractor’s Catering Price List END OF EXHIBIT EXHIBIT H ATTACHMENT #1‌ STATE OF CALIFORNIA HOTEL/MOTEL TRANSIENT OCCUPANCY TAX WAIVER (EXEMPTION CERTIFICATE FOR STATE AGENCIES)‌ STD.

  • END OF EXHIBIT with Contractor Name EXHIBIT H ATTACHMENTS‌ This exhibit includes the following attachment(s): o Attachment 1, Hotel/Motel Transient Occupancy Tax Waiver END OF EXHIBIT EXHIBIT H ATTACHMENT #1‌ STATE OF CALIFORNIA HOTEL/MOTEL TRANSIENT OCCUPANCY TAX WAIVER (EXEMPTION CERTIFICATE FOR STATE AGENCIES)‌ STD.

  • A person or entity claiming exemption other than as a permanent resident must submit to the hotel operator a New York State Sales Tax exemption certificate to obtain this exemption.Occupancies sold by a hotel operator to a room remarketer on or after June 1, 2016 for the purpose of selling to an occupant will be exempt from Hotel Room Occupancy Tax.


More Definitions of occupancy tax

occupancy tax means the tax imposed in §57.20 through §57.23 of the Tax Ordinance.
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occupancy tax means the tax on lodging authorized by this Douglas County Lodgers Tax Law.
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occupancy tax means the tax on lodging
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Related to occupancy tax

  • Property Tax means the general property tax due and paid as set

  • Real Property Tax As used herein, the term "real property tax" shall include any form of real estate tax or assessment, general, special, ordinary or extraordinary, and any license fee, commercial rental tax, improvement bond or bonds, levy or tax (other than inheritance, personal income or estate taxes) imposed on the Premises by any authority having the direct or indirect power to tax, including any city, state or federal government, or any school, agricultural, sanitary, fire, street, drainage or other improvement district thereof, as against any legal or equitable interest of Lessor in the Premises or in the real property of which the Premises are a part, as against Lessor's right to rent or other income therefrom, and as against Lessor's business of leasing the Premises. The term "real property tax" shall also include any tax, fee, levy, assessment or charge (i) in substitution of, partially or totally, any tax, fee, levy, assessment or charge hereinabove included within the definition of "real property tax," or (ii) the nature of which was hereinbefore included within the definition of "real property tax," or (iii) which is imposed for a service or right not charged prior to June 1, 1978, or, if previously charged, has been increased since June 1, 1978, or (iv) which is imposed as a result of a transfer, either partial or total, of Lessor's interest in the Premises or which is added to a tax or charge hereinbefore included within the definition of real property tax by reason of such transfer, or (v) which is imposed by reason of this transaction, any modifications or changes hereto, or any transfers hereof.

  • Single Room Occupancy or “SRO” means housing consisting of single room dwelling units that is the primary residence of its occupant or occupants. An SRO does not include facilities for students.

  • Tenant’s Taxes means (a) all taxes, assessments, license fees and other governmental charges or impositions levied or assessed against or with respect to Tenant's personal property or Trade Fixtures in the Premises, whether any such imposition is levied directly against Tenant or levied against Landlord or the Property, (b) all rental, excise, sales or transaction privilege taxes arising out of this Lease (excluding, however, state and federal personal or corporate income taxes measured by the income of Landlord from all sources) imposed by any taxing authority upon Landlord or upon Landlord's receipt of any rent payable by Tenant pursuant to the terms of this Lease ("Rental Tax"), and (c) any increase in Taxes attributable to inclusion of a value placed on Tenant's personal property, Trade Fixtures or Alterations. Tenant shall pay any Rental Tax to Landlord in addition to and at the same time as Base Rent is payable under this Lease, and shall pay all other Tenant's Taxes before delinquency (and, at Landlord's request, shall furnish Landlord satisfactory evidence thereof). If Landlord pays Tenant's Taxes or any portion thereof, Tenant shall reimburse Landlord upon demand for the amount of such payment, together with interest at the Interest Rate from the date of Landlord's payment to the date of Tenant's reimbursement.

  • Transient occupancy means occupancy in transient lodging that has all of the following

  • Occupancy means the use or intended use of a building or part thereof for the shelter or support of persons, animals or property.

  • Occupancy Rate means, for any Property, the percentage of the net rentable area (determined on a square feet basis) of such Property leased by bona fide tenants of such Property (excluding tenants that have vacated the Property on a permanent basis and have not sublet same to a bona fide subtenant) pursuant to bona fide tenant leases (or subleases), in each case, which tenants (or subtenants) are not more than sixty days past due in the payment of all rent payments due under such leases (or subleases).

  • Occupancy Date means the date on which occupancy of all Units in a Project is permitted;

  • County Property Taxes means any property tax obligation on the County's secured or unsecured roll; except for tax obligations on the secured roll with respect to property held by a Contractor in a trust or fiduciary capacity or otherwise not beneficially owned by the Contractor.

  • Occupancy Permit means a document authorizing the use of a development undertaken in accordance with a development permit issued pursuant to this Land Use Bylaw;

  • Office Premises means any building, facility, or portion thereof, or other premises, whether owned or controlled by CP, which is used solely for clerical or administrative purposes and which does not contain heavy equipment or machinery, as designated by CP from time to time;

  • Lease Area means the Lease Area as more particularly described in SCHEDULE C.

  • Tax Expense means, for any period, the tax expense (including federal, state, provincial, local, foreign, franchise, excise and foreign withholding taxes) of the Loan Parties and their Subsidiaries, including any penalties and interest relating to any tax examinations for such period, determined on a consolidated basis in accordance with GAAP.

  • Rent as used in this Section 21 shall be deemed to be and to mean all sums of every nature required to be paid by Tenant pursuant to the terms of this Lease, whether to Landlord or to others. As used in Sections 21(c)(ii)(A) and (B), above, the “worth at the time of award” shall be computed by allowing interest at the Default Rate. As used in Section 21(c)(ii)(C) above, the “worth at the time of award” shall be computed by discounting such amount at the discount rate of the Federal Reserve Bank of San Francisco at the time of award plus 1%.

  • bicycle parking space – occupant means an area that is equipped with a bicycle rack or locker for the purpose of parking and securing bicycles, and:

  • Lease Rentals means, for any period, the aggregate amount of fixed rental or operating lease expense payable by the Company and its Subsidiaries with respect to leases of real and personal property (excluding Capital Lease Obligations) determined in accordance with GAAP.

  • Property Taxes means all real property Taxes, personal property Taxes and similar ad valorem Taxes.

  • Real Property Taxes shall also include any tax, fee, levy, assessment or charge, or any increase therein, imposed by reason of events occurring during the term of this Lease, including but not limited to, a change in the ownership of the Premises.

  • Residential Rental Unit means an area legally licensed or permitted for use as a living space containing a sleeping area, bathing and sanitation facilities and cooking facilities equipped with a cooking range, refrigerator and sink, all of which are separate and distinct from other Residential Rental Units. Reg. §§ 1.103-8(a) 8(i).

  • Residential rental property means property that is used solely as leased or rented property for residential purposes. If the property is a space rental mobile home park, residential rental property includes the rental space that is leased or rented by the owner of that rental space but does not include the mobile home or recreational vehicle that serves as the actual dwelling if the dwelling is owned and occupied by the tenant of the rental space and not by the owner of the rental space.

  • Property tax increment means the amount obtained by:

  • Tenant Lease means any lease entered into by the Borrower, any Loan Party or any Subsidiary with respect to any portion of a Property.

  • Tax Expenses means all federal, state, county, or local governmental or municipal taxes, fees, charges or other impositions of every kind and nature, whether general, special, ordinary or extraordinary, (including, without limitation, real estate taxes, general and special assessments, transit taxes, leasehold taxes or taxes based upon the receipt of rent, including gross receipts or sales taxes applicable to the receipt of rent, unless required to be paid by Tenant, personal property taxes imposed upon the fixtures, machinery, equipment, apparatus, systems and equipment, appurtenances, furniture and other personal property used in connection with the Project, or any portion thereof), which shall be paid or accrued during any Expense Year (without regard to any different fiscal year used by such governmental or municipal authority) because of or in connection with the ownership, leasing and operation of the Project, or any portion thereof.

  • Leased Premises means the Leased Premises as defined in Paragraph 1.

  • Leased space means a self−service storage unit or a space located within a self−service storage facility that a lessee is enti- tled to use for the storage of personal property on a self−service basis pursuant to a rental agreement and that is not rented or pro- vided to the lessee in conjunction with property for residential use by the lessee.

  • mixed-use building means a building or structure containing a residential and non- residential use other than a home occupation;