“Buyer, consumer and person,” includes, without limiting the scope thereof, every individual, receiver, assignee, trustee in bankruptcy, trust estate, firm, co-partnership, joint venture, club, company, business trust, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise.

“Clerk” means the borough clerk or designee.

“Guest” means an individual, corporation, partnership, or association paying monetary or other consideration for the use of space in any place of lodging.

“Lodging” means accommodations for dwelling, sleeping or lodging purposes, including hotels, motels, inns, and short-term rentals located within the Haines Borough.

“Long-term” is a term of nine months or more.

“Rent” or “lease” means the amount paid or promised in terms of money, as consideration for use of space in a dwelling, apartment or commercial establishment, or for use of any tangible personal property.

“Retail sale” means any sale of real or tangible personal property or services, including barter, credit, installment and conditional sales, for any purpose other than resale in the regular course of business. The delivery of property in the borough is considered subject to sales tax if the retailer maintains any office, distribution, or sales house within the borough, conducts online sales of goods and services for items deliverable to buyers or consumers within the borough, or solicits business or accepts orders through any agent, salesman, member or representative within the borough. Electronic and internet sales from sellers whose principal place of business is outside of the Haines Borough are only “retail sales” if either (1) they had gross revenue exceeding $100,000 from delivery of tangible personal property or products or services transferred electronically into the state of Alaska in the current or previous calendar year; or (2) they had more than 200 separate transactions selling tangible personal property, or transferring any product or service electronically for delivery into the state of Alaska in the current or previous calendar year.

“Sale for resale” means the sale of tangible personal property to a buyer whose principal business is the resale of the property whether in the same or an altered form.

“Seller” includes every person making sales to a buyer or consumer, renting or leasing property, either real or personal, or performing services for consideration.

“Selling price” and “price” mean the consideration, whether money, credit, rights or other property, expressed in terms of money, paid, given or delivered by a buyer to a seller all without any deduction on account of the cost of property sold, the cost of materials used, labor costs, interest, discount, delivery costs, taxes, or any other expenses whatsoever paid or accrued, and without any deduction on account of losses.

“Services” includes all services of every manner and description that are performed or furnished for consideration whether in conjunction with the sale of goods or not, but does not include services rendered by an employee to an employer.

“Short-term rental (STR)” means a single accessory dwelling unit, or room within a dwelling, which is rented by or on behalf of the owner for compensation for transient occupancy for a period of less than nine months. An STR includes, but is not limited to, vacation rentals, private homes offering bed and breakfasts, guest rooms within a dwelling, lodges or boarding houses. Tents, camp trailers, and RVs accommodating an owner or an owner’s guests are not short-term rentals.

“Transient lodging” means lodging that is provided for fewer than 30 consecutive days. (Ord. 19-05-537 § 5; Ord. 18-07-500 § 4; Ord. 04-05-055)