Expenditure tax definitions clarify assessee and collection duties, and specify hotel, restaurant and room charge scope for taxation. Section 2 defines key terms for the Expenditure tax Act: assessee as the person responsible for collecting the expenditure tax; person responsible for collecting to include those required to collect tax or pay sums under the Act and those in respect of whom proceedings have been taken or deemed assessee in default; expenditure tax as the tax chargeable; hotel as premises providing paid residential accommodation; restaurant as premises selling food or drink with air conditioning access; and room charges as charges for accommodation and specified amenities, excluding food and other services.