Senate Bill 3151, 1996 Regular Session
A 2% tax is imposed on the gross sales of bars, hotels, motels and restaurants. This tax is in addition to all other taxes imposed. Effective December 1, 1996. No repeal date.
“Hotel” or “motel” means any establishment engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging or sleeping purposes to transient guests, where such establishment consists of 6 or more guest rooms and does not include any hospital, convalescent or nursing home or sanitarium, or hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
“Restaurant” means all places where prepared food and beverages (including beer and alcoholic beverages) are sold for consumption whether such food is consumed on the premises or not. "Restaurant" does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors, or their families.
Note: Prior to June 1, 1998, restaurants and bars were 1%.