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The following words and/or phrases used in this Article shall be defined as follows:

Airline guaranty program means a program of defined activities established, intended and administered exclusively to encourage, support, enhance and expand commercial and/or charter airline service to the Telluride and Montrose regional airports by, among other things, providing contractual revenue guarantees to commercial and/or charter airlines.

Bar means a premises or establishment required to be licensed under Chapter 6, Article 2 of this Code and/or Articles 46 or 47 of Title 12, C.R.S., within which fermented malt beverages or malt, vinous or spirituous liquors are sold and consumed, and may include restaurants.

Consumer means any person who purchases or otherwise obtains for a fee or other consideration a lodging rental, food or drink within the Town.

Drink means any beverage for human consumption, including, without limitation, soft drinks, beer, liquor, tea or milk.

Finance Director means the Finance Director for the Town.

Food means any raw, cooked, prepared or processed edible substance intended for human consumption.

Lodging rental means any room, 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 to transient guests for a period of less than thirty (30) days.

Restaurant means a business or premises equipped with a kitchen or other food preparation facilities used for the preparation, service and sale of meals, sandwiches or other ready-to-eat food items to customers for immediate consumption, and which may include, without limitation, grocery stores and delicatessens serving sandwiches, salads or other ready-to-eat food, vending carts, and coffee, pizza and sandwich shops.

Taxpayer means any person obligated to pay and/or collect the tax, as the case may be, under the terms of this Article.

Vendor means any person who provides a lodging rental or food or drink to a consumer or patron for a fee or other consideration. (Prior code 3.40.020; Ord. 1288 §1, 2008; Ord. 1342, 2010)