As used in this act:
  (a) “Accommodations” means the room or other space provided for sleeping, including furnishings and other accessories therein. Accommodations do not include food and beverages.

Terms Used In Michigan Laws 141.861

  • Accommodations: means the room or other space provided for sleeping, including furnishings and other accessories therein. See Michigan Laws 141.861
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiduciary: A trustee, executor, or administrator.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: means a natural person, partnership, fiduciary, association, corporation, or other entity. See Michigan Laws 141.861
  (b) “Administrator” means the official designated by the county to collect the tax and to administer and enforce the ordinance.
  (c) “Convention and entertainment facilities” means all or any part, or any combination of convention halls, auditoriums, stadiums, music halls, arenas, meeting rooms, exhibit areas, and related public areas.
  (d) “Person” means a natural person, partnership, fiduciary, association, corporation, or other entity.
  (e) “Revenues” means the income derived from the tax, plus interest and penalties imposed by this act, levied and assessed under an ordinance adopted pursuant to this act.
  (f) “Transient guest” means a natural person staying less than 30 consecutive days.