Chapter 816, Laws of 1991;
Chapter 953, Laws of 1996;
Chapter 969, Laws of 2000;
Chapter 910, Laws of 2003;
House Bill 1823, 2007 Regular Session;
Senate Bill 2957, 2014 Regular Session;
House Bill 1755, 2017 Regular Session;
Senate Bill 3090, 2021 Regular Session;
Senate Bill 3258, 2025 Regular Session
A 1% tax is imposed on the gross proceeds of sales or gross income of hotels, motels, restaurants, and establishments holding an “on-premises” permit for the consumption of alcohol liquors located in Washington County. Restaurants that have gross proceeds of sales or gross income of less than $100,000 per calendar year are excluded from this levy. This levy is in addition to all other taxes imposed. Effective August 1, 1991. Repeal date July 1, 2029.
“Hotel” and “motel” means a place of lodging that at any one time will accommodate transient guests on a daily or weekly basis and that are known to the trade as such. Hotels and motels with 10 or less rental units are exempt from this special tax.
“Restaurant” means a place which is regularly engaged in serving cooked or prepared meals to customers for compensation for on premises or off-premises consumption, including restaurants and lunch counters located in other retail establishments, but does not include delicatessen departments of grocery and convenience stores which do not provide seating facilities for customers for on-premises consumption of meals. Restaurants and establishments selling alcoholic beverages operated by bona fide private clubs organized for some common object other than the sale of goods and alcoholic beverages are exempt.