Chapter 904, Laws of 2005; House Bill 1796, 2007 Regular Session; Senate Bill 3121 Regular Session 2011
Senate Bill 2956, 2014 Regular Session
House Bill 1464, 2017 Regular Session
House Bill 1479, 2021 Regular Session
House Bill 1196, 2023 Regular Session
A 3% tax on the gross proceeds (excluding charges for telephone, laundry and similar services) of sales derived from room rentals of hotels and motels. The tax is not due from room rentals for day meetings where the room does not serve as overnight sleeping accommodations, or room rentals to residential guests of the hotel or motel. Effective August 1, 2005. Repeal date July 1, 2027.
"Hotel" or "Motel" means any establishment engaged in the business of furnishing or providing rooms intended or designed for lodging or sleeping purposes for transient guests, which establishment consists of five (5) or more guest rooms and does not encompass any hospital, convalescent or nursing home, or sanitarium, or any hotel-like facility operated by or in connection with a hospital or medical clinic providing rooms exclusively for patients and their families