Any operator of any structure, or any portion of any structure, which is occupied or intended or designed for occupancy by transients for dwelling, lodging or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio, hotel, bachelor hotel, lodging house, rooming house, apartment house, dormitory, public of private club, mobile home, or house trailer at a fixed location, or other similar structure or portion thereof in the unincorporated area of the County of Sacramento are required to charge and collect the TOT of twelve percent (12%) of the rent charged to “transient” guests.