Senate Bill 3229, 1999 Regular Session
A 1% tax is imposed on the gross proceeds of room rentals of hotels and motels and on the gross proceeds of sales of restaurants. This levy is in addition to all other taxes now imposed. Effective November 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 known in the trade as such. This tax applies only to those establishments with 5 or more guest rooms. The terms “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.
“Restaurant” means all places where prepared food and beverages are sold for consumption either on or off the premises or not. Such term does not include any school, hospital, medical clinic, convalescent or nursing home, or prison facility providing food for students, patients, inmates, visitors or their families.