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All facilities that meet the definition of a “hotel” are required to charge the fee. “Hotel” means a building that has 5 or more hotel rooms under common ownership, regardless of the name of the establishment and regardless of how the establishment classifies itself.Example: A guest rents a cabin at a facility that has 10 free-standing cabins on a single property. Each cabin is offered as a single accommodation, and the guest renting the cabin has access to all the rooms in the cabin. The cabin is not a “hotel” because it does not have 5 or more hotel rooms.“Hotel room” means a room (or suite of conjoined rooms offered as a single accommodation) (i) in a hotel (ii) that is used to provide private sleeping accommodations to paying customers and (iii) that typically includes linen or housekeeping service.
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A hotel room is usually occupied by transients or travelers who do not enjoy an exclusive right or privilege with respect to the room, but instead merely have an agreement for the private use or possession of the room. A room is a “hotel room” only if the customer has the right to exclude other customers from the room.Example: A facility consists of rooms with beds for rent.
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A customer renting a bed in a room does not have the right to exclude another customer from renting a bed in the same room. Since the room is not a private sleeping accommodation, it is not a “hotel room.”Example: A camp provides overnight sleeping accommodations in multi-bed, single-room cabins. The guests provide their own bedding. The accommodations provided by the camp are not “hotel rooms” because they are not private and because the camp does not provide linen service.Example: A hotel rents a suite with two bedrooms, two bathrooms, and a kitchen at a nightly rate of $400.
The suite comprises one “hotel room.”. The federal government is exempt if the customer pays for the room with a check drawn on a federal government account, by a credit card centrally billed to the federal government, or by a federal government purchase order. Sellers must retain a copy of the payment method in order to show on audit that the sale was exempt.In addition, foreign missions, their members, and dependents and Taipei Economic and Cultural Representative Office (TECRO), Taipei Economic and Cultural Offices (TECOs), their employees and dependents are exempt from the fee to the same extent they are exempt from sales and use tax.
Sellers must maintain a front and back copy of the tax exemption card to support an exempt sale.