The following definitions shall apply to the lodging excise tax provided for in this chapter:
(a) "Hotel" means any hotel, motel, tourist home, bed-and-breakfast, or other establishment kept, used, maintained, advertised, or held out to the public to be a place where sleeping accommodations are offered to guests, in which, pursuant to the Ohio Revised Code, specifically, §5739.01(M) and §5739.09(G), one or more rooms are used for the accommodation of such guests, whether the rooms are in one or several structures, regardless of whether each room is accessible through its own keyed entry or several rooms are accessible through the same keyed entry. In determining the number of rooms, all rooms are included regardless of the number of structures in which the rooms are situated or the number of parcels of land on which the structures are located if the structures are under the same ownership and the structures are not identified in advertisements of the accommodations as distinct establishments. For the purposes of this chapter, two (2) or more structures are under the same ownership if they are owned by the same person, or if they are owned by two (2) or more persons the majority of the ownership interests of which are owned by the same person.
(b) "Transient guest" means a person occupying a room or rooms for sleeping accommodations for less than thirty (30) consecutive days.
(c) "Permanent resident" means a person or person occupying a room or rooms for sleeping accommodations for thirty (30) or more consecutive days.
(d) "Exempt receipt" means the paid bill showing any payment by a permanent resident and payments by transient guests for telephone, food, or any other goods or services provided by a hotel that are not payments for lodging.
(Res. 23-9. Passed 2-21-23.)