Senate Bill 3199, 1999 Regular Session
A 3% 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 imposed. Effective October 15, 1999. No repeal date.
“Hotel” or “motel” means a place of lodging that at any one time will accommodate transient guests on a daily basis and that is known to the trade as such. Hotels and motels with 6 or less guest rooms are exempt from this special tax. The terms “hotel” or “motel” includes 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.