Login System with Master Admin, admin and users

Login System with Master Admin, admin and users

My question is quite general and i would like your suggestions. It is not about technical problems etc. Well, as we know, customer portal has limitations (unfortunately, we can have the same permissions to all the users) my question is as below:
 
Is there any way to create manual a login system with Master Admin, Admin and users?

Let's say an example. We have 3 hotels (A, B, C) which are parts of a main hotel (D). We would like each hotel (A, B, C) to have separate users (login for each user). Each user will not be possible to see the records of the other users. We have almost done this step using criteria. Now we would like the director of hotel D (main Hotel) to have access as admin to all the records of hotels A,B,C. And finally (if the above is possible to work) then a Super Admin to have access in hotels lets say A, B, C, D, E, F for example.