Needles Municipal Code § 20-8 Tax Levied

Every operator of a hotel, motel, apartment hotel, apartment motel, trailer court, recreational vehicle park, short term residential rental unit and/or property, or any other commercial establishment furnishing lodging space in exchange for monetary compensation, located within the city, shall pay a transient occupancy tax of ten percent which shall be based on the operator's gross monthly receipts received from transient lodgers. (651-AC)

The words and phrases set out in this section, when used in this Article, have the following respective meanings, except where the context clearly indicates a different meaning:

1. “Transient lodger” shall mean a person who occupies a room restricted to twenty nine days consecutive occupancy or, for a period of thirty consecutive calendar days or less, exercises occupancy or is entitled to occupancy by reason of concession, permit, right of access, license or contract. In determining whether a person is a “transient lodger”, portions of calendar days shall be counted as full days and uninterrupted periods of time extending both prior and subsequent to the effective date of this Article may be considered.
2. “Occupancy” shall mean the use or possession, or the right to the use or possession of a lodging space.
3. “Operator” shall mean the person who is an owner and/or proprietor of a hotel, motel, apartment hotel, apartment motel, trailer court, recreational vehicle park, short term residential rental unit and/or property, or any other commercial establishment furnishing lodging space in exchange for monetary compensation within the city. If an operator utilizes a managing agent who is not an employee, then such agent shall also constitute an "operator" for the purposes of this Article. Compliance with this Article by either the principal or the managing agent shall constitute compliance by both. (651-AC)
4. “Persons” shall mean any individual, firm, partnership, joint venture, association, social club, fraternal organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as unit.
5. "Lodging space" shall mean (i) one or more rooms used or intended to be used for dwelling or sleeping purposes, (ii) land in a trailer court or recreational vehicle park used or intended to be used for the parking of a trailer, recreational vehicle or other type vehicle used or intended to be for dwelling or sleeping purposes, and or a short term residential rental unit as defined in section 12-68.3.030, as may be amended from time to time. (651-AC)
6. “Rent roll” shall mean a list of (i) the name of the person or persons who occupy or have the right to occupy the lodging space, (ii) the date or dates upon which the person or persons occupied or had the right to occupy the lodging space, (iii) the revenue received from the person or persons and (iv) the lodging space number or numbers occupied by person or persons, or the lodging space number or numbers to which the person or persons had the right to occupy.
7. “Fee schedule” shall mean a list of the rents charged for lodging space which shall separately identify those rents charged on a daily, weekly and monthly rate.