(a) In this chapter, “hotel” means a building in which members of the public obtain sleeping accommodations for consideration. The term includes a hotel, motel, tourist home, tourist house, tourist court, lodging house, inn, rooming house, or bed and breakfast. The term does not include:
(1) a hospital, sanitarium, or nursing home;
(2) a dormitory or other housing facility owned or leased and operated by an institution of higher education or a private or independent institution of higher education as those terms are defined by § 61.003, Education Code, used by the institution for the purpose of providing sleeping accommodations for persons engaged in an educational program or activity at the institution; or
(3) an oilfield portable unit, as defined by § 152.001.
(b) For purposes of the imposition of a hotel occupancy tax under this chapter, Chapter 351 or 352, or other law, “hotel” includes a short-term rental. In this subsection, “short-term rental” means the rental of all or part of a residential property to a person who is not a permanent resident under § 156.101.