For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
FRAUD. Any intentional perversion of the truth with the specific intent to avoid payment of the tax, not finding criminal fraud, would require the additional finding of willfulness.
HOTEL.
(1) 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 one or more rooms are used for the accommodation, whether the rooms are in one or several structures.
(2) The term
HOTEL may also include inns, bed and breakfast inns, motels, cabins and condominiums even though they may not use the term hotel.
OCCUPANCY.
(1) 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, lodging or sleeping purposes.
(2) 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 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 the room or suite of rooms for dwelling, lodging, or sleeping purposes.
OPERATOR.
(1) The person who is proprietor of the hotel, whether in the capacity of owner, lessee, mortgagee in possession, licensee, agent, rental manager or any other capacity.
(2) Where the operator performs his or her 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 subchapter, and shall have the same duties and liabilities as his or her principal.
(3) Compliance with the provisions of this subchapter by either the principal or the managing agent shall, however, be considered to be compliance by both.
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.
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.
TRANSIENT GUEST. Persons occupying a room or rooms for sleeping accommodations for less than 30 consecutive days.
TREASURER. The Village Fiscal Officer of the Village of Marblehead.
(Ord. 13, 1990, passed 9-10-1990; Am. Ord. 18, 2004, passed 12-9-2004)
Statutory reference:
Hotel defined, see Ohio R.C. § 5739.01(M)
Transient guest defined, see Ohio R.C. § 5739.01(N)