### Question
What does lodging facility mean?


### Answer
**Lodging facility** has the following meaning in *26 U.S.C. § 856*:

> a—



(I) hotel,



(II) motel, or



(III) other establishment more than one-half of the dwelling units in which are used on a transient basis

#### Citation:
  - *26 U.S.C. § 856*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter M-Regulated Investment Companies and Real Estate Investment Trusts > PART II-REAL ESTATE INVESTMENT TRUSTS**

