The following definitions apply to this sub-chapter:

(1) "Average daily accommodation charge" (ADAC) is the average room rate for single occupancy for all units rented for single occupancy in a facility.

 

For example:                    40 unit facility

                                           10 units are never rented for single occupancy

                                           30 units rented for single and other occupancy

 

of the 30 rented for single and other occupancy:

 

    10 units rent for $15.00/night                = $150.00

    20 units rent for $12.00/night                =  240.00

    Total rate charged for all rooms           = $390.00 = $13.00 ADAC

    divided by number of units                           30

 

(2) "Facility" means a building or a group of buildings or an area recognized as a single entity.

(3) "Gross receipts" means total gross accommodation charges for use of lodging facilities, whether the charges were received in money or otherwise, including all receipts, cash, credits, and property or services of any kind or nature.

(4) "Intended for ... resident dwelling purposes" means a home, some permanent abode or residence, in which one has the intention of remaining, as further defined in 15-65-101, MCA.

(5) "Lodging" means accommodation intended for the purpose of sleeping or resting.

(6) "Lodging facilities" means a unit or units used within a facility.  This is also a single area within a campground.

(7) "Non-taxable receipts" means exempt accommodation charges as defined in ARM 42.14.103.  Also included are accommodation charges deemed uncollectible and written off the records of the facility during a specific quarterly period, and any discounts which may have been included in gross receipts but not part of the net accommodation charge to the user.

(8) "Outfitting facility" means a facility that may:

(a) use one or more permanent structures to furnish sleeping accommodations or bathhouse facilities to guests; and

(b) offer hunting, fishing, or recreational services in conjunction with the services of an outfitter.

(9) "Owner or operator of a facility" means any person or organization who rents a lodging facility to the public and is ultimately responsible for the financial affairs of the facility.  Such person may be an individual, corporation, partnership, estate, trust, association, joint venture or other unincorporated group or entity.  Owner or operator also includes all religious, education, charitable, and social organizations or societies which are not excluded by the provisions of Title 15, chapter 65, MCA, and all governmental entities at the federal, state and local levels.

(10) "Public" or "general public" are synonymous.  If a facility is charging for lodging facilities and other services, it is presumed to serve the general public unless proven otherwise.

(11) "Rental agreement" is an agreement between an owner or operator and a user.  Such an agreement provides lodging to the user for a specified period of time in exchange for a specified payment amount.

(12) "User" means the person(s) renting and paying for the lodging facilities.