Tax
The tax is imposed on the following:
- 2% on all food and beverages prepared/modified prior to consumption
- 3% on accommodations for transients
Note
The gross proceeds derived from the lease or rental of sleeping accommodations supplied to the same person for a period of 90 continuous days or more are not considered proceeds from transients.
Fee
The fee is imposed on the following:
- 1% of paid admissions to amusements