Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter.
(A)
PERSON. Any individual, firm, partnership, joint venture, association, social club, fraternal
organization, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
(B)
DIRECTOR OF FINANCE. The Director of Finance of the City of Forest Park, who has the final authority for administering the transient occupancy tax.
(C)
HOTEL. Every establishment kept, used, maintained, advertised or held out to the public to be a place where sleeping accommodations are offered for a consideration 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. Such term shall include a motel if such establishment meets the definition of hotel as contained in this division (C).
(D)
TRANSIENT GUEST. Persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(E)
RENT. The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction therefrom whatsoever.
(F)
OPERATOR. The person who is proprietor of the hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, or any other capacity. Where the operator performs his functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this chapter and shall have the same duties and liabilities as his principal. Compliance with the provisions of this chapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
(G)
OCCUPANCY. The use or possession, or the right to the use or possession of any room or rooms or space or portion thereof, in any hotel for dwelling, for lodging or sleeping purposes. The use or possession or right to use or possess any room or any suite of connecting rooms as office space, banquet or private dining rooms, or for exhibit, sample or display shall not be considered
occupancy within the meaning of this definition unless the person exercising occupancy uses or possesses, or has the right to use or possess all or any portion of such room or suite of rooms for dwelling, lodging or sleeping purposes.
(H)
CITY. The City of Forest Park, Ohio.
(I)
BOARD OF REVIEW. The same Tax Board of Review created and constituted under § 91.11 of this Code of Ordinances.
(Ord. 28-1988, passed 9-19-88)