As used in this chapter, the singular includes the plural and the masculine includes the feminine and neuter genders.
As used in this chapter, certain terms are defined as follows:
(a) "County" means Summit County, State of Ohio.
(b) "Executive" means the Executive of the County of Summit and any of his assistants or designees.
(c) "Fiscal Officer" means the Fiscal Officer of the County of Summit and any of his assistants designated to assist in administering and enforcing the collection of the lodging excise tax herein levied and imposed, who are hereby assigned all of the duties and authority of the County Executive by general law to administer and enforce the collection of such tax, including the power to administer oaths, as provided by Section 305.21 of the Ohio Revised Code, as amended.
(d) "Persons" means and includes, individuals, partnerships, corporations, receivers, assignees, trustees in bankruptcy, estates, firms, associations, joint ventures, clubs, societies, and combinations of the foregoing in any form.
(e) "Lodging establishment" means 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.
(f) "Transient guest" means a person occupying a room or rooms for sleeping accommodations for less than thirty consecutive days.
(g) "Lodging" means one or two or more connecting rooms in which sleeping accommodations are provided for a transient guest.
(Ord. 2005-563. Adopted 11-7-05.)
(h) "Vendor" means a person who is required to have an Ohio Retail Sales Tax Vendor License and to operate a business pursuant to Section 5739.17 of the Ohio Revised Code, as amended, and who operates a lodging establishment which furnishes lodging to guests and includes the agents and employees of such person who perform the functions of the vendor on his behalf. "Vendor" also includes the owner, lessee, mortgagor in possession, of the real estate upon whose premises the vendor operates or has operated a lodging establishment, when the vendor is or becomes a nonresident of Ohio or conceals his whereabouts or his property.
(Ord. 2005-640. Adopted 12-19-05.)
(i) "Premises" means a parcel or contiguous parcels of real property upon which a lodging establishment is operated.
(j) “Consumer” means the person, whether or not a guest, who pays or is obligated to pay the rent for the lodging of transient guests in a lodging establishment.
(Ord. 2005-563. Adopted 11-7-05.)
(k) "Rent" means the aggregate value in money or anything paid or delivered, or promised to be paid or delivered for lodging, without any deduction for the cost of labor, service, property used, interest discount paid or allowed after the price is paid or agreed to be paid, or any other expense. "Rent" does not include:
(1) Amounts refunded for lodging not used when the full rent and tax are refunded by cash or credit; nor
(2) Cash discounts allowed at the time the lodging is furnished or contracted to be furnished.
(Ord. 2005-640. Adopted 12-19-05.)
(Ord. 2005-640. Adopted 12-19-05.)
(l) "Tax" means, unless otherwise specified, the tax levied and imposed hereby.
(m) "Delinquent Tax" means taxes not remitted when due to the County Fiscal Officer.
(Ord. 2005-563. Approved 11-7-05.)
(Ord. 2005-563. Approved 11-7-05.)