193.01 DEFINITIONS.

   Except where the context otherwise requires, the definitions given in this section govern the construction of this chapter.

   (a)    "Person" means 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)    "Commissioner of Taxation" means the Tax Commissioner of the City as agent for the Treasurer in administering the Transient Occupancy Tax.

   (c)    "Hotel" means 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 subsection (c).

   (d)    "Transient guest" means persons occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.

   (e)   "Rent" means 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" means 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" means the use or possession, or the right to the use or possession, of any room, rooms, space or portion/hereof, in any hotel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess, any room, any suite of connecting rooms as office space, banquet or private dining rooms, or any exhibit, sample or display space 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, loafing or sleeping purposes.

   (h)    "City" means the City of Hamilton, Ohio.

   (i)    "Board of Review" means the same Board of Review created and constituted under Section 191.13. (Ord. 84-12-108. Passed 12-27-84.)