West Point Tourism, Parks and Recreation Tax

A 1% tax is imposed on the gross proceeds of hotels, motels, and restaurant. This levy is in addition to all other taxes imposed. Effective November 1, 2012. Repeal date July 1, 2028.
“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 guests, where the establishment consists of six (6) or more guest rooms, excluding hospitals, convalescents or nursing homes or sanitariums, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families.
“Restaurant” means all places where prepared food and beverages are sold for consumption on the premises. “Restaurant” does not included an 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 or their families.