context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"Entity." Includes a person, agent, broker, real estate
company, rental listing agency or property management company.
"Host." A person who, by any means, including listing with a
hosting platform, advertising, license, registration with an
innkeepers' group, convention listing association, travel
publication or similar association or with a government agency,
offers a residential unit as being available to provide
overnight lodging for consideration to persons seeking temporary
accommodation.
"Hosting platform." A publicly accessible Internet website
or online platform owned by an operator on which, for a fee or
other charge, an owner or lessee of a residential unit or hotel
may advertise the rental of the residential unit or hotel for
the purposes of transient lodging and conduct a transaction by
which the owner or lessee rents the residential unit or hotel or
a room or space within the residential unit or hotel for the
purposes of transient lodging.
"Hotel."
(1) The term includes:
(i) A hotel, motel, inn, guesthouse, rooming house,
bed and breakfast, homestead or other structure which is
advertised, licensed, registered with an innkeepers'
group, convention listing association, travel publication
or similar association or with a government agency or
similar means, as being available to provide overnight
lodging for consideration to persons seeking temporary
accommodation.
(ii) A place which is advertised to the public at
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