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• Ordinance No. , Page 2. (c) Occupancy - Shall mean the use or possession, or the right to use or possession of any room or rooms in a hotel for any purpose. (d) Occupant -Shall mean anyone, who, for a consideration, uses, possesses, or has a right to use or possess any room or rooms, sleeping space, bed or other facility in a hotel under any lease, concession, permit, right of access, license, contract or agreement. (e) Person - Shall mean any individual, company, corpora- tion or association owning, operating, managing or controlling any hotel. (f) Tax Collector - Shall mean the Tax Collector of the City of La Porte, Texas. (g) Quarterly Period - Shall mean the regular calendar quarters of the year, the first quarter being composed of the months of January, February and March; the second quarter being the months of April, May and June; the third quarter being the months of July, August and September; and the fourth quarter being the months of October, November and December. (h) Permanent Resident - Shall mean any occupant who has or shall have the right to occupancy of any room or rooms or sleeping space or other facility in a hotel for at least thirty (30) consecutive days during the current calendar year or preceding year. SECTION 12 1/4-2 - LEVY OF TAX; RATE; EXCEPTION (a) There is hereby levied a tax upon the cost of Occu- pancy of any room or space furnished by any Hotel where such costs of Occupancy is at the rate of two dollars ($2.00) or more per day, such tax to be equal to four percent (4~) of the Consideration paid by the Occupant of such rooms to such Hotel.