“Sleeping accommodation” means any space at a hotel for which a charge is made and which provides items such as, but not limited to:

1. (a) Beds;
2. (b) Cots;
3. (c) Mattresses;
4. (d) Bunks;
5. (e) Bedding; or
6. (f) Any other furnishing or item commonly associated with the provision of space for sleeping or rest.

Source. #10714, eff 11-7-14; renumbered by #12184 (from Rev 701.26); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 701.27)