When used in this chapter and unless otherwise distinctly expressed, the following words and phrases shall have the meanings set out herein:
(a) "Person" means and includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the State of Ohio and its political subdivisions, religious or charitable organizations or their employees or representatives thereof, and combinations of individuals of any form.
(b) "Finance Director" means the City Finance Director of the City of Napoleon, Ohio.
(c) "Finance Director/designee" means the City Finance Director or a designated Income Tax Department person of the City of Napoleon, Ohio.
(d) "Hotel" means every establishment, within the City corporation limits, 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. Dormitory housing facilities located on property owned by the State of Ohio used for student housing shall not be classified as a hotel being held out to the public. "Hotel" shall be synonymous with "motel."
(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 any person who is the proprietor of the hotel whether in the capacity of owner, lessee, licensee or any other capacity. Whether the operator performs his/her functions through a managing agent of any type of character, other than an employee, the managing agent shall be deemed an operator for the purposes of this chapter, and shall have the same duties and liabilities as his/her principal. Compliance with the provisions of this chapter by either the principal or 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 or rooms or space or portion thereof, in any hotel for dwelling, lodging or sleeping purposes. The use or possession or right to use or possess a room or a suite or connecting room as office space, banquet or private dining rooms, or exhibits, 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, lodging, or sleeping purposes.
(h) "The City" means the City of Napoleon, Ohio.
(i) "Transient guests" means person(s) occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(Ord. 2-99. Passed 2-1-99.)