An individual who, as a regular business, provides accommodations for guests in exchange for reasonable compensation.
An inn is defined as a place where lodgings are made available to the public for a charge, such as a hotel, motel, hostel, or guest house. A guest is a transient who receives accommodations at an inn, transiency being the major characteristic distinguishing him or her from a boarder. In order for the relationship of innkeeper and guest to be established, the parties must intend to have such a relationship. The individual accommodated must be received as a guest and must obtain accommodations in such capacity. The individual need not, however, register.
An innkeeper must accept all unobjectionable individuals offering themselves as guests, provided the innkeeper has available accommodations and the guests are willing to pay the reasonable charges. Proper grounds for a refusal to receive a proposed guest are ordinarily restricted to either lack of accommodations or the unsuitability of the guest.
It is improper and a violation of an individual's CIVIL RIGHTS for an innkeeper to refuse accommodations on the basis of race, creed, or color. Upon assignment to a room, a guest is entitled to its exclusive occupancy for all lawful purposes, subject to the right of the innkeeper to enter the room for proper purposes, such as to assist the police in their investigation of a crime.
Law Library - American Law and Legal InformationFree Legal Encyclopedia: Indirect evidence to Internal Revenue Code