(a) Housing accommodation.
That part of any building or structure, occupied or intended to be occupied by one or more individuals as a residence, home, dwelling unit or apartment, and all services, privileges, furnishings, furniture and facilities supplied in connection with the occupation thereof. The term housing accommodation will also apply to any plot or parcel of land which had been regulated pursuant to the City of Rent Law prior to July 1, 1971, and which became subject to the RSL after June 30, 1974.
(b) Hotel.
Any Class A or Class B multiple dwelling which provides all of the services included in the rent as set forth in section 2521.3 of this Title.
(c) Rent.
Consideration, charge, fee or other thing of value, including any bonus, benefit or gratuity demanded or received for, or in connection with, the use or occupation of housing accommodations or the transfer of a lease for such housing accommodations. Rent shall not include surcharges authorized pursuant to section 2522.10 of this Title.
(d) Tenant.
Any person or persons named on a lease as lessee or lessees, or who is or are a party or parties to a rental agreement and obligated to pay rent for the use or occupancy of a housing accommodation.
(e) Legal regulated rent.
The rent charged on the base date set forth in subdivision (f) of this section, plus any subsequent lawful increases and adjustments.
(f) Base date.
For the purpose of proceedings pursuant to sections 2522.3 and 2526.1 of this Title, base date shall mean the date which is the most recent of:
(1) the date four years prior to the date of the filing of such appeal or complaint;
(2) the date on which the housing accommodation first became subject to the RSL; or