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 A PERSON seeking
temporary accommodation TRANSIENT LODGING .
"Hosting platform." A publicly accessible Internet website
or online platform owned by an operator on which, IN EXCHANGE
for a fee or other charge, an owner or lessee of a residential
unit or hotel OR A ROOM OR SPACE IN A RESIDENTIAL UNIT OR HOTEL
may advertise AND CONDUCT A TRANSACTION FOR 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 .
THE TERM SHALL NOT INCLUDE A PUBLICLY ACCESSIBLE INTERNET
WEBSITE OPERATED BY OR ON BEHALF OF A HOTEL OR HOTEL CORPORATION
THAT FACILITATES THE BOOKING OF LODGING RESERVATIONS SOLELY FOR
THE HOTEL OR THE HOTEL CORPORATION'S OWNED OR MANAGED HOTELS AND
FRANCHISEES.
"Hotel."
(1) The term includes:
(i) A hotel, motel, inn, guesthouse, rooming house,
bed and breakfast, homestead or other structure which
THAT is advertised, licensed , OR registered with an
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