Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 70 - Sales and Use Tax › Part 51 - Hotels and Other Accommodations (280-RICR-20-70-51) › Section 280-RICR-20-70-51.5 - Definitions

Current through June 14, 2024
A. "Hotel" means any facility offering a
				 minimum of one (1) room for which the public may, for a consideration, obtain
				 transient lodging accommodations. The term "hotel" shall include hotels,
				 motels, tourist homes, tourist camps, lodging houses, and inns. The term
				 "hotel" shall also include houses, condominiums or other residential dwelling
				 units regardless of the number of rooms, which are used and/or advertised for
				 rent or occupancy. The term "hotel" shall not include schools, hospitals,
				 sanitariums, nursing homes, and chronic care centers.
B. "Hosting platform" means any electronic or
				 operating system in which a person or entity provides a means through which an
				 owner may offer a residential unit for transient use. This service is usually
				 provided through an online or web-based system which generally allows an owner
				 to advertise the residential unit through a hosted website and provides a means
				 for a person or entity to arrange transient use in exchange for payment,
				 whether the person or entity pays rent directly to the owner or to the hosting
				 platform. All hosting platforms are required to collect and remit the tax owed.
C. "Living quarters" means
				 sleeping rooms, sleeping or housekeeping accommodations, or any other room or
				 accommodation in any part of the hotel, rooming house or tourist camp which is
				 available for or rented out for hire in the lodging of guests.
D. "Occupancy" means a person, firm or
				 corporation's use of space for transient lodging accommodations not to exceed
				 thirty (30) days. Excluded from "occupancy" is the use of space for which the
				 occupant has a documented agreement for the space, where such agreement covers
				 a rental period of twelve (12) months or more. Furthermore, any house,
				 condominium or other residential dwelling rented, for which the occupant has a
				 documented agreement for the space covering a rental period of more than thirty
				 (30) consecutive days or for one calendar month, is excluded from the
				 definition of occupancy.
E.
				 "Owner" means any person who owns real property and is the owner of record.
				 Owner shall also include a lessee where the lessee is offering a residential
				 unit for transient use.
F.
				 "Residential unit, also referred to as residential dwelling" means a room or
				 rooms, including a condominium or a room or a dwelling unit that forms part of
				 a single, joint or shared tenant arrangement in any building, or portion
				 thereof, which is designed, built, and leased to be occupied for non-commercial
				 use.
G. "Room reseller" means any
				 person except a tour operator having any right, permission, license, or other
				 authority from or through a hotel to reserve or arrange the transfer of
				 occupancy, such that the occupant pays all or a portion of the rental and other
				 fees to the room reseller.
H.
				 "Rooming house" means every house, vehicle, motor court or other structure
				 kept, used, maintained, advertised or held out to the public to be a place
				 where living quarters are supplied for pay to transient or permanent guests or
				 tenants, whether in one or adjoining buildings.
I. "Tour operator" means a person that
				 derives a majority of their revenue by providing tour operator packages.
J. "Tourist camp" means a place
				 where tents, tent houses, camp cottages, cabins or other structures are located
				 and offered to the public or any segment thereof for transient
				 lodging.
K. "Travel package" means
				 a room or rooms bundled with one or more separate components of travel such as
				 air transportation, car rental or similar items where the travel package is
				 charged to the customer for a single retail price. When the room occupancy is
				 bundled for a single consideration with other property, services or other
				 items, the entire single consideration shall be treated as the rental/fees for
				 room occupancy.