Reference is to the bill as introduced.
Amend the bill, and if amended, by striking SECTION 1, page 1, and inserting:
/ SECTION 1. Subsections (A) and (B) of Section 12-36-920 of the 1976 Code, as last amended by Act 56 of 2005, are further amended to read:
"(A) A sales tax
equal to seven percent is imposed on the gross proceeds derived
from the rental or charges for any rooms, campground spaces,
lodgings, or sleeping accommodations furnished to transients by
any hotel, inn, tourist court, tourist camp, motel, campground,
residence, or any place in which rooms, lodgings, or sleeping
accommodations are furnished to transients for a consideration.
This tax does not apply where the facilities consist of less
than six sleeping rooms, contained on the same premises, which
is used as the individual's place of abode. The gross proceeds
derived from the lease or rental of sleeping accommodations
supplied to the same person for a period of ninety continuous
days are not considered proceeds from transients. The tax
imposed by this subsection (A) does not apply to additional
guest charges as defined in subsection (B) or separately
stated optional charges on a bill to a customer for amenities,
entertainment, special items in promotional tourist packages,
and other guest services.
(B) A sales tax of five percent is imposed on additional guest charges at any place where rooms, lodgings, or accommodations are furnished to transients for a consideration, unless otherwise taxed under this chapter. For purposes of this subsection,
The term additional guest charges
includes, but is not limited to are limited
to charges for:
(1) room service;
items in promotional tourist packages;
laundering and dry cleaning services;
telephone charges service;
of meeting rooms ; and
guest services." /
Renumber sections to conform.
Amend title to conform.