As used in this chapter:
(A) "Hotel" and "motel" mean 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.
(B) "Transient guest" means a person occupying a room for sleeping accommodations for less than thirty consecutive days.
(C) "Operator" means the person who is the owner or operator of the hotel or motel and who furnished the lodging.
(D) "Director of Taxation" means the Director of Taxation or the person designated and appointed by the Mayor to execute the duties of the Director and shall be the same person as designated Director of Taxation under Chapter 880.
(E) "Board of Review" means the Board of Review created by and constituted as provided in Section 880.13.
(Ord. 70-77. Passed 4-18-77.)