Columbia Definitions ordinance (§ 26-76)

For the purpose of this article, the following words and terms shall have the meanings respectively ascribed:

Gross daily rental receipts. The entire amount of any receipt from the rental of sleeping accommodations by hotels or motels, whether paid in cash, credits or property, excluding all state, federal and local taxes but without any other deduction or exemption therefrom whatsoever.

Hotel, motel or tourist court. Any structure or building, under one management, which contains rooms furnished for the accommodation or lodging of guests, with or without meals being so provided, and kept, used, maintained, advertised or held out to the public as a place where sleeping accommodations are sought for pay or compensation to transient guests or lodgers. For purposes of this article only, this definition shall include bed and breakfast establishments and the short-term rental of a residential dwelling unit (in whole or in part) by a transient guest.

Transient guest. Any person who occupies a room in a hotel, motel or tourist court for less than thirty-one (31) consecutive days.