Senate Bill 3123, 1997 Regular Session
A 1% tax is imposed on the gross proceeds of sales of restaurants, hotels and motels, including, but not limited to sales of alcoholic beverages to be consumed on the premises. This levy is in addition to all other taxes imposed. Effective October 1, 1997. No repeal date.
“Hotel” or “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that is known to the trade as such. Such terms does not include a place of lodging with 10 or less rental units.
“Restaurant” means all places where prepared food is sold and whose annual gross proceeds of sales or gross income for the preceding calendar year equals or exceeds $100,000. For the purpose of calculating gross proceeds of sales or gross income, the sales or income of all establishments owned, operated or controlled by the same entity shall by aggregated.