Chapter 945, Laws 1999;
Senate Bill 3118, 1999 Regular Session
A 2 % tax is imposed on the gross proceeds of sales of hotels and motels, and on the gross proceeds of restaurants including the sale of beer and alcoholic beverages sold for consumption on the premises, and from the sales of prepared foods. This levy is in addition to all other taxes now imposed. Effective November 1, 1999. No repeal date.
“Hotel” or “motel” means any establishment with 5 or more rental units engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging purposes to transient guests and which are known in the trade as such excluding establishments with four or less guest rooms.
“Restaurant” means all places where prepared foods and beverages are sold for consumption whether such food is consumed on the premises or not, and businesses that cater foods.