For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
BOARD OF REVIEW. The Board of Review established by and constituted as provided in the municipal income tax ordinance of the village.
HOTEL and MOTEL. 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 five or more rooms are used for the accommodation of such guests, whether such rooms are in one or several structures.
OPERATOR. The person who is the owner or operator of the hotel or motel and who furnished the lodging. Whenever the OPERATOR performs his or her functions through a managing agent of any type or character, other than an employee, the managing agent shall be deemed an OPERATOR for the purposes of this subchapter, and shall have the same duties and liabilities as his or her principal. Compliance with the provisions of this subchapter by either the principal or managing agent shall, however, be considered to be compliance by both.
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, religious or charitable organizations or their employees or representatives thereof, and combinations of individuals of any form.
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.
TAX COMMISSIONER. The person so designated and appointed by the Mayor and approved by Council and shall be the same person designated as the Fiscal Officer (in accordance with R.C. § 733.262) which position was created by Ord. 1321-04, said ordinance having been approved by the Village Council on July 19, 2004.
TRANSIENT GUEST. A person occupying a room for sleeping accommodations for less than 30 consecutive days.
(Ord. 1348-06, passed 6-19-2006)