Senate Bill 3216, 2024 Regular Session
A 3% tax is imposed on the gross proceeds of room rentals of hotels and motels, and the gross proceeds of sales of restaurants within the City of Walnut. This tax is in addition to all other taxes imposed. Effective February 1, 2025. Repeal date July 1, 2034.
"Hotel" or "motel" means any establishment within the town engaged in the business of furnishing or providing rooms intended or designed for dwelling, lodging, or sleeping purposes to transient guests.
"Prepared food" means food prepared on the premises of a restaurant.
"Restaurant" means all places within the town where prepared food and beverages are sold for consumption, including beer, alcoholic beverages, and nonalcoholic beverages, whether such prepared food and beverages are sold for consumption on the premises or not. The term "restaurant" does not include any school, hospital, medical clinic, convalescent or nursing home, or any other restaurant-like facility operated by or in connection with a school, hospital, medical clinic, or convalescent or nursing home providing food for students, patients, visitors, or their families.