As used in this chapter:
(a) "Board of Review" means the Board of Review established by and constituted as provided in Section 181.30.
(b) "Hotel" and "motel" means every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered to guests, in which five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
(c) "Operator" means the person who is the owner or operator of the hotel or motel and who furnished the lodging.
(d) "Tax Commissioner" means the person so designated and appointed by the Mayor and approved by Council and shall be the same person designated as the Tax Commissioner under Chapter 181.
(e) "Transient guest" means a person occupying a room for sleeping accommodations for less than thirty consecutive days.