Senate Bill 2988, 2019 Regular Session
A 3% tax is imposed on the gross proceeds of sales of room rentals of hotels and motels. This levy is in addition to all other taxes imposed. Effective December 1, 2019. Repeal date July 1, 2029.
"Hotel" or "motel" means and includes a place of lodging that at any one time will accommodate transient guests on a daily, weekly or monthly basis and that is known to the trade as such. The term "hotel" or "motel" does not include any hospital, convalescent or nursing home or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.