For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
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 accommodation of such guests, whether the rooms are in one or several structures, except as otherwise provided in R.C. § 5739.091.
(R.C. § 5739.01(M))
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 or motel, 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.
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 subchapter by one shall be considered 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, and combinations of individuals in any form.
(R.C. § 5739.01(A))
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.
TAX ADMINISTRATOR. The Treasurer, who shall receive all income accrued by virtue of the transient guest tax.
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.
('65 Code, § 732.02)