House Bill 1468, 1992 Regular Session;
Senate Bill 3310, 1998 Regular Session
A 2% tax is imposed on the gross proceeds of restaurants, hotels and motels, including, but not limited to, sales of beer and alcoholic beverages sold to be consumed on the premises. This levy is in addition to all other taxes imposed. Effective March 1, 1993. 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, either to be served for consumption at the establishment or to be taken from the establishment for consumption.