Definitions.
Memphis Code of Ordinances § 5-20-1
in effectSec. 5-20-1. - Definitions.
The following words, terms and phrases, when used in this chapter, shall have the meanings ascribed to them in this section, except where the context clearly indicates a different meaning:
City treasurer means the person serving in the office of city treasurer.
Consideration means the consideration charged, whether or not received, for occupancy in a hotel, valued in money, whether to be received in money, goods, labor or otherwise, including all receipts, cash, credits, property and services of any kind or nature, without any deduction therefrom whatsoever. Nothing in this definition shall be construed to imply that consideration is charged when the space provided to the person is complimentary from the operator and no consideration is charged to or received from any person.
Hotel means any structure or space, or any portion thereof, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist camp, tourist court, tourist cabin, motel, or any place in which rooms, lodgings or accommodations are furnished to transients for a consideration. Hotel does not include those hotels that are within a tourism surcharge district described in Ordinance No. 5583 existing on July 1, 2015. Further, hotel does not include those hotels that meet, at all times, both (i) 45 and fewer rooms and (ii) a maximum charge of $35.00 or less per paid occupied room night.
Occupancy means the use or possession, or the right to the use or possession, of any room, lodgings or accommodations in any hotel.
Operator means the person operating the hotel whether as owner, lessee or otherwise.
Person means 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 a unit.
Transient means any natural person who exercises occupancy or is entitled to occupancy for any rooms, lodgings or accommodation in a hotel for a period of less than 90 continuous days.
(Code 1985, § 36-121; Ord. No. 4824, § 1, 11-7-2000; Ord. No. 5614, § 1, 5-3-2016)
Source: City of Memphis, Code of Ordinances and Charter and Related Laws (Municode Library, library.municode.com)URL: https://library.municode.com/tn/memphis/codes/code_of_ordinances?nodeId=TIT5REFI_CH5-20HOMOOCTA_S5-20-1DEFetched: 10/28/2026