When used in this chapter and unless otherwise distinctly expressed, the following words and phrases shall have the meaning set out herein:
(a) "Hotel." 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.
(ORC 5739.01(M))
(b) "Occupancy." The use or possession, or the right to 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 any room or any suite of connecting roams 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 such room or suite of rooms for dwelling, lodging or sleeping purposes.
(c) "Operator." That person who, whether in the capacity of owner, lessee, mortgagee, licensee or in any other capacity, is charged with the duties of managing or operating a hotel. The owner and managing agent shall have the same liabilities as the principal. Compliance with this chapter by one shall be considered compliance by both.
(d) "Person." Includes individuals, receivers, assignees, trustees in bankruptcy, estates, firms, partnerships, associations, joint-stock companies, joint ventures, clubs, societies, corporations, the State and its political subdivisions, and combinations of individuals in any form.
(ORC 5739.01(A))
(e) "Rent." The consideration received for occupancy of any room in a hotel for any of the uses set forth in this section, valued in money, whether received in money or otherwise, including all receipts, cash, credits and property or services of any kind, without any deduction therefrom.
(f) "Tax Administrator." The Director of Finance, who shall receive all income accrued by virtue of the transient guest tax.
(g) "Transient guest." Any person who uses any such hotel for any of the purposes referred to herein for a consecutive or intermittent period of not more than 30 days and who shall thereby be subject to and pay the tax levied under this chapter.
(Ord. 17-2007. Passed 4-9-07.)