§ 285.01. Definitions.

1.

When used in this chapter, the following terms shall mean:

a.

County official. The Commissioner of Finance of the County of Westchester or such other person as may be designated by the Board of Legislators to administer and collect the tax provided for herein.

b.

Hotel. A building or portion thereof for the lodging of guests. The term "hotel" includes hotels, motels, tourist homes, motel courts or similar facilities, whether or not meals are served to guests or residents thereof.

c.

Occupancy. The use or possession or the right to the use or possession of any room in a hotel. "Right to the use or possession" includes the rights of a room remarketer as described in paragraph k below.

d.

Occupant. A person who, for a consideration, uses, possesses or has the right to use or possess any room in a hotel under any lease, concession, permit, right of access, license to use or other agreement or otherwise. "Right to use or possess" includes the rights of a room remarketer as described in paragraph k below.

e.

Operator. Any person operating a hotel in the County of Westchester, including but not limited to, an owner or proprietor of such premises, lessee, sublessee, mortgagee in possession, licensee or any other person otherwise operating such tourist home, hotel or motel. Such term shall include a room remarketer and such room remarketer shall be deemed to operate a hotel, or portion thereof, with respect to which such person has the rights of a room remarketer.

f.

Permanent resident. Any occupant of any room or rooms in a hotel for at least 90 consecutive days shall be considered a "permanent resident" with regard to the period of such occupancy.

g.

Person. An individual, partnership, society, association, joint-stock company, corporation, estate, receiver, trustee, assignee, referee and any other person acting in a fiduciary or representative capacity, whether appointed by a court or otherwise, and any combination of the foregoing.

h.

Rent. The consideration received for occupancy, including any service or other charge or amount required to be paid as a condition for occupancy, valued in money, whether received in money or otherwise and whether received by the operator or a room remarketer or another person on behalf of either of them.

i.

Return. Any return filed or required to be filed as herein provided.

j.

Room. Any room or rooms or suite of rooms with sleeping accommodations, whether or not such accommodations are used, of any kind in any part or portion of a hotel which is available for or let out for any purpose.

k.

Room remarketer. A person who reserves, arranges for, conveys, or furnishes occupancy, whether directly or indirectly, to an occupant for rent in an amount determined by the room remarketer, directly or indirectly, whether pursuant to a written or other agreement. Such person's ability or authority to reserve, arrange for, convey, or furnish occupancy, directly or indirectly, and to determine rent therefor, shall be the "rights of a room remarketer". A room remarketer is not a permanent resident with respect to a room for which such person has the rights of a room remarketer. "Arranging indirectly" shall include but not be limited to, the operators of internet platforms connecting individuals who offer accommodations to individuals who wish to book accommodations and, if the parties agree on the price and terms, they can complete the transaction, including payment, via such platform. Such platform must reference and include the method of payment for the Room Occupancy Tax.

l.

Sheriff. The Commissioner of Public Safety Services, Sheriff or his successor in office.

m.

Exempt occupant. Any occupant of any room or rooms in a tourist home, hotel or motel whose rent is paid from public assistance from the County of Westchester shall be deemed an "exempt occupant" with respect to the period of such occupancy, regardless of the length thereof.

(Added by L.L. No. 11-1987; amended by L.L. No. 15-1989; L.L. No. 16-2018 , § 1)