House Bill 1699, 1999 Regular Session
A tax of 1% is imposed on the gross proceeds (excluding charges for food, beverage, telephone, laundry and other similar charges) derived from hotel and motel room rentals. Room rentals for day meetings that do not serve as overnight accommodations are excluded. This levy is in addition to all other taxes now imposed. Effective August 1, 1999. 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 and which are known in 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