Vermont § 9202 - Definitions As used in this chapter:

§ 9202. Definitions As used in this chapter:

• (1) “Commissioner” means the Commissioner of Taxes appointed under 3 V.S.A. § 2251 and the Commissioner’s authorized representatives. (2) “Person” means any individual, combination of individuals, firm, partnership, society,
  association, joint stock company, corporation, or any of the foregoing acting in a
  fiduciary or representative capacity, whether appointed by court or otherwise. (3) “Hotel” means an establishment that holds itself out to the public by offering sleeping
  accommodations for a consideration, whether or not the major portion of its operating
  receipts is derived therefrom and whether or not the sleeping accommodations are offered
  to the public by the owner or proprietor or lessee, sublessee, mortgagee, licensee,
  or any other person or the agent of any of the foregoing. The term includes inns,
  motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming
  houses, furnished-room houses, boarding houses, and private clubs, as well as any
  building or structure or part thereof to the extent to which any such building or
  structure or part thereof in fact is held out to the public by offering sleeping accommodations
  for a consideration. As used in this chapter, the term includes “short-term rental”
  as defined in 18 V.S.A. § 4301. The term shall not include the following: (A) a hospital licensed under 18 V.S.A. chapter 43 or a nursing home, residential care home, assisted living residence, home for the
  terminally ill, therapeutic community residence as defined pursuant to 33 V.S.A. chapter 71, or independent living facility; (B) any establishment operated by any state or U.S. agency or institution, except the
  Department of Forests, Parks and Recreation of the State of Vermont; (C) an establishment operated by a nonprofit corporation or association organized and
  operated exclusively for religious, charitable, or educational purposes, one or more
  that, in furtherance of any of the purposes for which it was organized, operates a
  hotel as defined herein; and (D) a continuing care retirement community certified under 8 V.S.A. chapter 151. (4) “Operator” means any person, or his or her agent, operating a hotel, whether as owner
  or proprietor or lessee, sublessee, mortgagee, licensee, or otherwise; and any person,
  or his or her agent, charging for a taxable meal or alcoholic beverage; and any person,
  or his or her agent, engaged in both of the foregoing activities. The term “operator”
  shall include booking agents and taxable meal facilitators. In the event that an operator
  is a corporation or other entity, the term “operator” shall include any officer or
  agent of such corporation or other entity who, as an officer or agent of the corporation,
  is under a duty to pay the gross receipts tax to the Commissioner as required by this
  chapter. (5) “Occupant” means a person who, for a consideration, uses, possesses, or has a right
  to use or possess any room or rooms in a hotel under any lease, concession, permit,
  right of access, license, or agreement. The term shall not include a permanent resident. (6) “Occupancy” means the use or possession, or the right to the use or possession, of
  any room or rooms in a “hotel” for any purpose, or the right to the use or possession
  of the furnishings or to the services and accommodations accompanying the use and
  possession of a room or rooms. The term shall not include occupancy by a “permanent
  resident,” or by an employee of an operator when such occupancy is granted to the
  employee as remuneration for his or her employment, or any occupancy furnished in
  a summer camp for children. (7) “Permanent resident” means any occupant who has occupied any room or rooms in a “hotel”
  for at least 30 consecutive days. (8) “Rent” means 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, and also any amount for which the occupant is liable for the
  occupancy without any deduction therefrom whatsoever, and any monies received in payment
  for time-share rights at the time of purchase; provided, however, that such money
  received shall not be considered rent and thus not taxable if a deeded interest is
  granted to the purchaser for the time-share rights. The term “rent” shall include
  all amounts collected by booking agents except the tax required to be collected under
  this chapter. The term “rent” shall not include rental charges for living quarters,
  sleeping, or household accommodations to any student necessitated by attendance at
  a school as defined herein. (9) “School” means an incorporated nonstock educational institution, including an institution
  empowered to confer educational, literary, or academic degrees, that has a regular
  faculty, curriculum, and organized body of pupils or students in attendance throughout
  the usual school year; that keeps and furnishes to students and others records required
  and accepted for entrance to a school of secondary, collegiate, or graduate rank;
  no part of the earnings of which inure to the benefit of any individual. (10) “Taxable meal” means: (A) Any food or beverage furnished within the State by a restaurant for which a charge
  is made, including admission, delivery or other facilitator charge, and minimum charges,
  whether furnished for consumption on or off the premises. (B) Where furnished by other than a restaurant, any nonprepackaged food or beverage furnished
  within the State and for which a charge is made, including admission, delivery or
  other facilitator charge, and minimum charges, whether furnished for consumption on
  or off the premises. Fruits, vegetables, candy, flour, nuts, coffee beans, and similar
  unprepared grocery items sold self-serve for take-out from bulk containers are not
  subject to tax under this subdivision (10). (C) Regardless where sold and whether or not prepackaged: