715. TAX ON ROOM OR PARKING SITE RENTALS TO TRANSIENT GUESTS.

There is hereby imposed a tax at the same rate as that imposed upon sales of tangible personal property within the Reservation upon the gross receipts from rentals of rooms or parking sites by lodging establishments or campgrounds received from transient guests. Lodging establishment shall mean any building, structure, property or premise kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are furnished in two or more rental units to transient guests, campgrounds shall mean any property or premises kept, used, maintained, advertised or held out to the public to be a place where sites are available for the placing of tents, campers, trailers, mobile homes or other mobile accommodations in two or more rental units to transient guests. Transient guests mean any person who resides in a lodging establishment or campground less than twenty-eight as otherwise provided in this Chapter.