Chapter 931, Laws of 2003;
House Bill 1756, 2007 Regular Session;
Senate Bill 3063, 2017 Regular Session;
House Bill 1482, 2021 Regular Session;
House Bill 1658, 2025 Regular Session
A 2 % tax is imposed on the gross proceeds of sales of hotels and motels and on the gross proceeds of restaurants derived sales of prepared food, beer and any other alcoholic beverages. This levy is in addition to all other taxes now imposed. Effective July 1, 2003. Repeal date July 1, 2029.
“Hotel” or “motel” means any establishment with 10 or more guest rooms and engaged in the business of furnishing of providing rooms intended or designed for lodging or sleeping purposes to transient guests.
“Restaurant” means any place where prepared food and drink are sold for consumption either on or off premises.