Tourism tax

(a) In addition to state and local sales or use tax, a two percent (2%) tourism tax on the gross receipts or gross proceeds derived from the following:

(1) The service of furnishing a condominium, townhouse, or rental house to a transient guest;

(2) The service of furnishing a guest room, suite, or other accommodation by a:

(A) Hotel;

(B) Motel;

(C) Lodging house;

(D) Tourist camp;

(E) Tourist court;

(F) Property management company; or

(G) Any other provider of an accommodation to a transient guest;
(3)(A) A camping fee at a public or privately owned campground, except a federal campground.

(B) See 26 CAR § 30-516;

(4) The rental of a watercraft, boat motor and related boat equipment, life jacket or cushion, water skis, or oar or paddle by a:

(A) Boat dock;

(B) Marina;

(C) Canoe or raft rental business; or

(D) Other business engaged in the rental of watercraft; and

(5) The admission price to a tourist attraction.

# (b) Definitions

(b) Definitions. As used in this section:
(1)(A) “Camping fee” means a fee for furnishing a camping space or trailer space on less than a month-to-month basis.

(B) See 26 CAR § 30-516;

(2) “Special event” means any attraction, festival, or other event of not more than fourteen (14) days' duration;
(3)(A) “Tourist attraction” means:

(i) Theme parks;

(ii) Water parks;

(iii) Water slides;

(iv) River boat and lake boat cruises and excursions;

(v) Local sightseeing and excursion tours;

(vi) Helicopter tours;

(vii) Excursion railroads;

(viii) Carriage rides;

(ix) Horse racing;

(x) Dog racing;

(xi) Car racing;

(xii) Indoor and outdoor plays or music shows;

(xiii) Folk centers;

(xiv) Observation towers;

(xv) Privately owned or operated museums;

(xvi) Privately owned historic sites or buildings; and

(xvii) Natural formations such as:

(a) Springs;

(b) Bridges;

(c) Rock formations;

(d) Caves; and

(e) Caverns.

(B) “Tourist attraction” does not include:

(i) A special event;

(ii) An event of a school, college, or university; or

(iii) An event of a restaurant, coffee shop, dinner theater that admits dinner guests only, cafe, cafeteria, or any other public eating establishment that is open for business every month of the year;
(4)(A) “Transient guest” means a person that rents an accommodation, other than the person’s regular place of abode, on less than a month-to-month basis.

(B) The criteria for a month-to-month rental are set forth in 26 CAR § 30-501(b); and
(5)(A) “Watercraft” means a:

(i) Boat;

(ii) Canoe;

(iii) Kayak;

(iv) Sailboat;

(v) Party barge;

(vi) Raft;

(vii) Jet ski;

(viii) Houseboat; or

(ix) Amphibious vehicle.

(B) “Watercraft” does not include a tug boat or barge.

# Credit cards

(c) Credit cards. For guidance concerning federal credit cards see 26 CAR § 30-1126.