§ 42-63.1-2. Definitions. [Effective until January 30, 2025.]
For the purposes of this chapter:
(1) “Consideration” means the monetary charge for the use of space devoted to transient lodging accommodations.
(2) “Corporation” means the Rhode Island commerce corporation.
(3) “District” means the regional tourism districts set forth in § 42-63.1-5.
(4) “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 “tourist or transient” use. This service is usually, though not necessarily, 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 tourist or 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 under this section.
(5) “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 for occupancy. The term “hotel” shall not include schools, hospitals, sanitariums, nursing homes, and chronic care centers.
(6) “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 written lease for the space, which lease 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 arrangement 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.
(7) “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 “tourist or transient” use.
(8) “Residential unit” 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, rented, leased, let, or hired out to be occupied for non-commercial use.
(9) “Tax” means the hotel tax imposed by § 44-18-36.1(a).
(10) “Tourist or transient” means any use of a residential unit for occupancy for less than a thirty (30) consecutive day term of tenancy, or occupancy for less than thirty (30) consecutive days of a residential unit leased or owned by a business entity, whether on a short-term or long-term basis, including any occupancy by employee or guests of a business entity for less than thirty (30) consecutive days where payment for the residential unit is contracted for or paid by the business entity.
(11) “Tour operator” means a person that derives a majority of his or her or its revenue by providing tour operator packages.
(12) “Tour operator packages” means travel packages that include the services of a tour guide and where the itinerary encompasses five (5) or more consecutive days.
History of Section.
P.L. 1986, ch. 506, § 2; P.L. 1995, ch. 370, art. 12, § 6; P.L. 2004, ch. 595, art.
17, § 8; P.L. 2015, ch. 141, art. 11, § 2.
§ 42-63.1-2. Definitions. [Effective January 30, 2025.]
For the purposes of this chapter:
(1) “Consideration” means the monetary charge for the use of space devoted to transient lodging accommodations.
(2) “Corporation” means the Rhode Island commerce corporation.
(3) “District” means the regional tourism districts set forth in § 42-63.1-5.
(4) “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 “tourist or transient” use. This service is usually, though not necessarily, 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, or otherwise facilitate reservations for, tourist or 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 under this section.
(5) “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 for occupancy. The term “hotel” shall not include schools, hospitals, sanitariums, nursing homes, and chronic care centers.
(6) “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 written lease for the space, which lease 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 arrangement 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.
(7) “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 “tourist or transient” use.
(8) “Residential unit” 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, rented, leased, let, or hired out to be occupied for non-commercial use.
(9) “Tax” means the hotel tax imposed by § 44-18-36.1(a).
(10) “Tourist or transient” means any use of a residential unit for occupancy for less than a thirty (30) consecutive day term of tenancy, or occupancy for less than thirty (30) consecutive days of a residential unit leased or owned by a business entity, whether on a short-term or long-term basis, including any occupancy by employees or guests of a business entity for less than thirty (30) consecutive days where payment for the residential unit is contracted for or paid by the business entity.
(11) “Tour operator” means a person that derives a majority of their or its revenue by providing tour operator packages.
(12) “Tour operator packages” means travel packages that include the services of a tour guide and where the itinerary encompasses five (5) or more consecutive days.
History of Section.
P.L. 1986, ch. 506, § 2; P.L. 1995, ch. 370, art. 12, § 6; P.L. 2004, ch. 595, art.
17, § 8; P.L. 2015, ch. 141, art. 11, § 2; P.L. 2024, ch. 413, § 1, effective January
30, 2025; P.L. 2024, ch. 437, § 1, effective January 30, 2025.