Section 11-2501. Definitions

When used in this chapter the following terms
  shall mean or include:
    1.  "Person."  An  individual,  partnership,   society,   association,
  joint-stock  company,  corporation, estate, receiver, trustee, assignee,
  referee, or any other person acting in  a  fiduciary  or  representative
  capacity,  whether appointed by a court or otherwise and any combination
  of individuals or of the foregoing.
    2. "Operator." Any person operating a hotel in the city of  New  York,
  including, but not limited to, the owner or proprietor of such premises,
  lessee,  sublessee, mortgage in possession, licensee or any other person
  otherwise operating such hotel.
    3. "Occupant." A person who, for a consideration, uses, possesses,  or
  has  the right to use or possess, any room or rooms in a hotel under any
  lease, concession, permit, right of access,  license  to  use  or  other
  agreement, or otherwise.
    4.  "Occupancy."  The  use  or  possession, or the right to the use or
  possession of any room or rooms in a hotel, or the right to the  use  or
  possession  of  the  furnishings  or  to the services and accommodations
  accompanying the use and possession of the room or rooms.
    5. "Hotel." A building or portion of it which is  regularly  used  and
  kept  open  as such for the lodging of guests. The term "hotel" includes
  an apartment hotel, a motel, boarding house  or  club,  whether  or  not
  meals are served.
    6. "Room." Any room of any kind, other than a bathroom or lavatory, in
  any  part  or portion of a hotel which is available for, or let out for,
  use or possession for any purpose other than  a  place  of  assembly  as
  defined in section 27-232 of the code.
    7.  "Rent."  The consideration received for occupancy valued in money,
  whether received in money or otherwise, including  all  receipts,  cash,
  credits,  and  property or services of any kind or nature, including any
  service and/or booking fees that are a condition of occupancy, and  also
  any  amount  for  which  credit  is  allowed  by  the  operator  or room
  remarketer to the occupant, without any deduction therefrom whatsoever.
    8. "Permanent resident." Any occupant of any room or rooms in a  hotel
  for  at  least one hundred eighty consecutive days shall be considered a
  permanent resident with regard to the period of such occupancy.
    9. "Commissioner of finance." The commissioner of finance of the city.
    10. "Comptroller." The comptroller of the city.
    11. "Tax appeals tribunal." The tax appeals  tribunal  established  by
  section one hundred sixty-eight of the charter.
    12.  "Room remarketer." Any person, excluding the operator, having any
  right, access ability or authority, through an internet  transaction  or
  any  other  means  whatsoever,  to  offer,  reserve,  book, arrange for,
  remarket, distribute, broker, resell,  or  facilitate  the  transfer  of
  rooms the occupancy of which is subject to tax under this chapter.
    13.  "Net  rent."  The  rent  received  by  an  operator  from  a room
  remarketer.
    14. "Additional rent."  The  excess  of  the  rent  received  from  an
  occupant by a room remarketer over the net rent.