House Bill 1718, 1999 Regular Session
A 2% tax is imposed on the gross proceeds of sales derived from room rentals of hotels and motels. This levy is in addition to all other taxes now imposed. Effective August 1, 2000. 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 guest and are known in the trade as such. Charges for food, telephone, laundry, beverages and similar charges are not included. The tax is not due from room rentals for day meetings where the room does not serve as overnight sleeping accommodations. 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.