"Accommodations or Renting Rooms, for the purposes of this Article only, means any room or rooms, apartment, condominium, boardinghouse, hotel room, guesthouse, lodge, campground site, recreational vehicle space, bed and breakfast, residence or similar accommodation generally used for sleeping and made available for a fee or other consideration to guests on an overnight basis for a period of twenty-nine (29) days or less.

Consumer means any person who purchases or otherwise obtains for a fee or other consideration accommodations or renting rooms for a period of twenty-nine (29) days or less within the Town.

Finance Director means the Finance Director for the Town.

Taxpayer or vendor means any person who provides an accommodation or renting of rooms to a consumer or patron for a fee or other consideration and/or any person obligated to pay and/or collect the tax, as the case may be, under the terms of this Article.

Town lodgers’ tax means the Town of Telluride lodgers’ tax approved by the Town Electorate on November 2, 2021, imposing a two percent (2%) tax on the total amount of rent or compensation paid by persons renting rooms or accommodations for a period of twenty-nine (29) days or less. (Ord. 1540 §1 (Exh. A), 2021)