For the purposes of this chapter, the following words and phrases have the following meanings:
“Director” means the chief financial officer or their designee;
“Guest” or “renter” means an individual, firm, partnership, joint venture, club, social organization, association, corporation, estate, trust, receiver, or any other entity or group who pays rent for a room for a term of less than 30 consecutive days.
“Room” means any structure or portion of a structure, permanent or temporary, fixed or mobile, in which a person, for money or other consideration, may obtain lodging, dwelling, or sleeping accommodations. This term includes hotels, apartment hotels, motels, tourist homes, houses or courts, lodging houses, inns, rooming-houses, hostels, trailers, bed and breakfasts, dormitories, and any other facility, structure, or room of whatever name where space for lodging, dwelling, or sleeping may be secured for consideration. “Room” does not include any hospital, self-contained and powered motor home, tent or tent space, medical clinic, sanitarium, or nursing home; any student dormitory operated by the University of Alaska; or any temporary lodging within a military reservation when that lodging is operated by the United States.
“Rent” means the consideration, whether received in money or otherwise, charged for occupancy of a room and any equipment, like but not limited to rollaway beds and cribs including all receipts, cash, credits, and property or services of any kind or nature.