Every hotel owner is required to pay to the Comptroller, Hotel Occupancy Tax at the rate of five percent (5%) of the account on the room rate of all guests at his hotel.
For tax purposes, a hotel includes an inn and any place other than a boarding school, where lodging is met and where provisions are supplied; but shall not include paying guests in a private home.
Hotel Occupancy is governed by Act No. 7 of 1971.
