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<br />Ordinance No. 1373 Page 2. <br />• <br />(c) Occupancy - Shall -Wean the use or possession, or the <br />right to use or possession of any room or rooms in a hotel for <br />any purpose. <br />(d) Occupant -Shall mean anyone, who, for a consideration, <br />uses, possesses, or has a right to use or possess any room or <br />rooms, sleeping space, bed or other facility in a hotel under <br />any lease , concession , permit , right o f access , 1 icense , contract <br />or agreement. <br />(e) Person - Shall mean any individual, company, corpora- <br />tion or association owning, operating, managing or controlling <br />any hotel. <br />(f) Tax Collector - Shal)_ mean the Tax Collector of the <br />City of La Porte, Texas. <br />(g) Quarterly Period - Sha11 :Wean the regular calendar <br />quarters of the year, the first quarter being composed of the <br />months of January, February and March; the second quarter being <br />the months of April, May and June; the third quarter being the <br />months of July, August and September; and the fourth quarter <br />being the months of October, ~lovember and December. <br />(h) Permanent Resident - Shall mean any occupant who 'Was <br />or shall have the right to occupancy of any room or rooms or <br />sleeping space or other facility in a hotel for at least thirty <br />(30) consecutive days during the current calendar year or <br />preceding year. <br />SECTION 12 1/4-2 - LEVY OF TAX; RATE; EXCEPTION <br />(a) There is hereby levied a tax upon the cost of Occu- <br />pancy of any room or space furnished by any Hotel where such <br />costs of Occupancy is at the rate of t4vo dollars ( $ 2.00) or <br />more per day, such tax to be equal to four percent (4%) of the , <br />Consideration paid by the Occupant of such rooms to such Hotel. <br />