Chapter 879, Laws of 1992;
Chapter 975, Laws of 1994;
Chapter 905, Laws of 1999;
Chapter 943, Laws of 2003;
Senate Bill 3229, 2007 Regular Session;
House Bill 1425, 2015 Regular Session;
House Bill 1563, 2018 Regular Session;
Senate Bill 3181, 2022 Regular Session;
Senate Bill 2960, 2023 Regular Session
A 2% tax is imposed on the gross proceeds of sales from room rentals of hotels and motels within Grenada. Charges for laundry, telephone and other similar charges are included in gross proceeds of sales; however, the tax is not levied upon or collected from gross proceeds of non-taxable rooms or room rentals for day meetings that do not serve as overnight sleeping accommodations. A 1% tax is imposed on the gross receipts of restaurants and bars from retail sales of prepared food, beer and/or alcoholic beverages. Restaurants and bars whose gross proceeds of sales or gross income is less than $100,000 per calendar year (based upon sales for the preceding calendar year) are excluded from the 1% levy. For the purposes of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same person, persons or corporation shall be aggregated. This levy is in addition to all other taxes imposed. Effective August 1, 1992. Repeal date September 30, 2027.
“Hotel” and “motel” means a place of lodging with more than 6 rental units that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such.
“Bar” means any bar, tavern or lounge where alcoholic beverages are sold for consumption on the premises.
“Prepared food” means food prepared on the premises.
“Restaurant” means any place, including hotel and motel dining rooms, cafeterias, cafes and lunch stands, as well as grocery and convenience stores where prepared food and drink are sold for consumption either on or off the premises.