Senate Bill 3148, 1996 Regular Session
A 1% tax is imposed on the gross income of restaurants, hotels, and motels. This levy is in addition to all other taxes imposed. Effective December 1, 1996. No repeal date.
“Hotel” or “motel” means a place of lodging within the city that at any one time will accommodate transient guests on a daily or weekly basis, excluding hotels or motels with 10 or less overnight rental units.
“Restaurant” means all places within the city where prepared foods and beverages are sold for consumption, whether such foods are prepared or consumed on the premises or not. "Restaurant" does not include any school, hospital, convalescent or nursing home, or any restaurant-like facility operated by or in connection with a school, hospital, medical clinic, convalescent or nursing home providing food for students, patients, visitors and their families.