Do motels and hotels have to pay a levy for each suite?
As a general rule, hotel and motel suites are not a self-contained place of residence. For example, they would not usually have a kitchen contained in the suite. Therefore no levy would be payable. However, if the supply is to a motel suite that is a self-contained place of residence, a levy is likely to apply. Supplies of electricity to a single place of business will generally attract the levy. Therefore, a levy would be payable for the motel business office.
