context clearly indicates otherwise:
"Department." The Department of Revenue of the Commonwealth.
"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 to provide overnight lodging for
consideration to a person seeking transient lodging .
"Hosting platform." A publicly accessible Internet website
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. 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 that is
advertised, licensed or registered with an innkeepers'
group, convention listing association, travel publication
or similar association or with a government agency, as
available to provide overnight lodging in exchange for
consideration to a person seeking transient lodging.
(ii) A place that is advertised to the public, or a
segment of the public, as having beds, sanitary
facilities or other space for a temporary period to
20170HB1810PN3679 - 2 -
<--
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30