“Hotel” and “motel” means any hotel, motel, inn, public lodging house, rooming house, mobile home which is tangible personal property, tourist court, or any place where sleeping accommodations are furnished to transient guests for rent, whether with or without meals, except for gross receipts from the renting of sleeping rooms in dormitories and in memorial unions of all state universities and colleges.

“Renting” and “rent” means any kind of direct or indirect charge for any room, apartment or sleeping quarters in a hotel or motel, as defined in this chapter. [Ord. 503 § 1, 2005; Code 1975 § 7-6.02.]