But what is required to establish a landlord-tenant relationship in the context of a hotel?
It has to be a conscious agreement by the parties to establish a landlord-tenant relationship instead of an innkeeper-guest relationship and innkeeper-guest would be the default.
I assume that even if there is a landlord-tenant relationship, the landlord or property must be in-state
I'd say that's right because the credit has to be based on something that benefits the state or counties in the state in some way and in this context the tenant is helping to pay the real estate taxes that are imposed on the landlord.
