Senate Bill 3173, 1996 Regular Session
A 2% tax is imposed on the gross proceeds (including but not limited to sales of beer and alcoholic beverages) of restaurants, hotels and motels. This tax does not apply to restaurants not selling alcoholic beverages and whose gross sales or gross income is less than $100,000 per year based on the preceding calendar year. In determining gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same persons or corporations shall be aggregated. This levy is in addition to all other taxes imposed. Effective February 1, 1997. No repeal date.
“Hotel” and “motel” means a place of lodging that at any one time will accommodate 6 or more transient guests (guests who are accommodated for less than 7 days) and which are known to the trade as such.
“Restaurant” means all places where prepared food is sold through the use of facilities to accommodate 25 or more persons and includes a café, cafeteria, lunch stand, or any other place of business where prepared food is sold whether for consumption upon the premises or not.