What proceeds are subject to the Local Accommodations Tax?
Rental or charges for rooms, campground spaces, lodgings, bed and breakfast rooms, or other sleeping accommodations furnished to transients for less than ninety (90) consecutive days by hotels, motels, inns, tourist courts, tourist camps, campgrounds or residences are subject to a three percent (3%) Local Accommodations Tax. Additional guest charges would not be subject to the tax.
