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West Point Recreation / Public Improvement Promotion Tax

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.